The Internal Revenue Service is considered to be a Bureau of the Department of the Tresaury; however, like the Federal Reserve, it is not part of the Federal Government (Diversified Metal Products v. IRS et al. CV-93-405E-EJE U.S.D.C.D.I.; Public Law 94-564; Senate Report 94-1148, pg. 5967; Reorganization Plan No. 26; Public Law 102-391), and in fact was incorporated in Delaware in 1933.
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