"What is your precise title & what section in what act of Congress created the office?"

I don't know why this didn't dawn on me before. Congress didn't create the Internal Revenue Service or it's predecessor, the Bureau of Internal Revenue, so IRS doesn't have lawful authority within States of the Union. Larry Becraft did research on case law behind this principle: If Congress didn't create an office, there can be no officer, either de facto or de jure. Congress has exclusive authority in this regard under Article I § 8 clause 18 of the Constitution. The same is true for state governments -- state legislatures must create any office that the state constitution didn't create or there can be no officer.

Things began to jell when I was researching the Taxpayer Advocate. Congress did create that office. However, Congress didn't create the offices of revenue officer, revenue agent, special agent, etc.

In 1862 legislation, Congress created the office of the Commissioner of Internal Revenue, assessment officers and collection officers. Those three offices were around until implementation of the Internal Revenue Code of 1954. Via Reorganization Plan 26 of 1950, Harry Truman unilaterally abolished those two offices. It appears that revenue officers and the like came along for the ride as a result of Truman putting IRS in charge of tax administration.

Dan Meador