The only E.O. found that the President used to create "districts" in the Union of 50 States. Customs Districts

In 1972, Internal Revenue Manual 1100 was published in both the Federal Register and Cumulative Bulletin (see 37 Fed. Reg. 20,960; 1972-2 Cum. Bul. 836). The very first page of the Bulletin's "Statement of Organization and Functions" includes the following admission concerning the lawful creation of the IRS:

(3) By common parlance [sic] and understanding of the time, an office of the importance of the Office of Commissioner of Internal Revenue was a bureau. The Secretary of the Treasury, in his report at the close of the calendar year 1862 stated that "The Bureau of Internal Revenue has been organized under the Action of the last session ...."

Also it can been seen that Congress intended to establish a Bureau of Internal Revenue, or thought they had, from the act of March 3, 1863, in which provision was made for the President to appoint with Senate confirmation a Deputy Commissioner of Internal Revenue "who shall be charged with the duties in the bureau of internal revenue as may be prescribed by the Secretary of the Treasury, or as may be require by law, and who shall act as Commissioner of Internal Revenue in the absence of that officer, and exercise the privilege of franking all letters and documents pertaining to the office of internal revenue."

In other words, "the office of Internal Revenue," was the "Bureau of Internal Revenue," and the act of July 1, 1862, is the organic act of today's Internal Revenue Service.

This statement clearly admits the absence of any specific statute or other legislation creating the Bureau of Internal Revenue and its present day alter ego -- the IRS -- as a duly constituted agency of the United States (federal government).

The Act of 1862 cited supra only created the Office of the Commissioner, not the Bureau of Internal Revenue, nor the IRS.

Furthermore, the Acts of July 1, 1862, and March 3, 1873, were both repealed and were not re-enacted by the Revised Statutes of 1873. If there were a specific Act creating the Bureau, the publication would have so stated, rather than to rely upon the claim that Congress "thought they had created the Bureau".

Thus, the IRS was not established by the Constitution, has never been created by any Act of Congress, and is not a duly constituted office of the United States (federal government). See United States v. Germaine, 99 U.S. 508 (1879); Norton v. Shelby County, 118 U.S. 425, 441 6 S.Ct. 1121 (1886) ("there can be no officer, either de jure or de facto, if there be no office to fill"); United States v. Mouat, 124 U.S. 303, 8 S.Ct. 505 (1888); United States v. Smith, 124 U.S. 525, 8 S.Ct. 595, 607, 21 S.Ct. 891 (1901) ("The law creates the office, prescribes its duties"); Cochnower v. United States, 248 U.S. 405, 407, 39 S.Ct. 137 (1919)

("Primarily we may say that the creation of offices and the assignment of their compensation is a legislative function .... And we think the delegation must have clear expression or implication"); Burnap v. United States, 252 U.S. 512, 516, 40 S.Ct. 374, 376 (1920); Metcalf & Eddy v. Mitchel, 269 U.S. 513, 46 S.Ct. 172, 173 (1926); N.L.R.B. v. Coca-Cola Bottling Co. Of Louisville 350 U.S. 264, 269, 76 S.Ct. 383 (1956) ("'Officers' normally means those who hold defined offices. It does not mean the boys in the back room or other agencies of invisible government, whether in politics or in the trade-union movement."); Crowley v. Southern Ry. Co., 139 F. 851, 853 (5th Cir. 1905); Adams v. Murphy, 165 F. 304 (8th Cir. 1908); Scully v. United States, 193 F. 185, 187 (D.New.1910) ("There can be no offices of the United States, strictly speaking, except those which are created by the Constitution itself, or by an act of Congress"); Commissioner v. Harlan, 80 F.2d. 660, 662 (9th Cir. 1935); Varden v. Ridings, 20 F.Supp. 495 (E.D. Ky. 1937); Annoni v. Blas Nadal's Heirs, 94 E.2d 513, 515 (1st Cir. 1938); and Pope v. Commissioner, 138 F.2d 1006, 1009 (6th Cir. 1943).