Code; Internal Revenue Code

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"Eddie Ferrand and William Kennedy appeal their convictions following a jury trial for conspiracy to assist in the preparation and presentation of false income tax returns . . . ."

"Ferrand and Kennedy . . . contend that their convictions are invalid because Title 26 of the United States Code was not passed into positive law and its statutory provisions therefore do not have the force and effect of law.  Congress's failure to enact Title 26 into positive law [by voting on its precise language and structure as a whole] does not impugn the validity or enforceability of the laws set forth in that title.  A law listed in the current edition of the United States Code is prima facie evidence of the law of the United States."

"The defendants have not alleged that there are any inconsistencies between Title 26 and the IRC as passed and amended. Thus, the defendants' challenge to the applicability of Title 26 is without merit."