An example.. Almost everyone is familiar with Title 26, the Internal Revenue Code..
Most people, when dealing with the IRS, are informed that they are in violation of or subject to some Code, say 26 U.S.C. §6331, Levy and Distraint…
On its face, it appears that the IRS has the authority to levy… But, when one looks for the implement regulation in the CFRs, the Code of Federal Regulations, there is no implementing regulation for 26 U.S.C. §6331 in CFR 26… So, we know that the levy doesn’t apply to anyone outside the Internal Revenue itself…
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