Claude Franklin Sanders v. Commissioner of Internal Revenue

The Administrative Procedure Act, 5f U.S.C. §552(a)(l)(a), requires federal agencies to publish in the Federal Register “descriptions of [each agency’s] central and field organization and the established places at which ... the public ... make[s] submittals.” If an agency fails to identify such places by means of something having the force of law, no penalty can be imposed for anyone’s failure to file submittals. While the APA mandates the IRS legally identify the specific place (s) where Americans must file agency forms, the IRS has not published this information since the early 1970s. Such failure excuses tax penalties related to failures to file submittals. This case arises from the U.S. Tax Court, and concerns the correct meaning of the phrase “subject to the jurisdiction of the United States.” This phrase appears in the 19th Amendment — “from the United States and all territory subject to the jurisdiction thereof’ — and in that context, areas “subject to the jurisdiction” of the United States are outside the States themselves. QUESTION 1: Is the IRS required by 5 U.S.C. §552(a)(l) to publish in the Federal Register the places where federal income tax returns are to be filed? QUESTION 2: Are the citizens whose income is taxed under Title 26 only those who are residing in the insular possessions or outside the 50 States?