Source: http://paperadvantage.net/NecessityForDelegatedAuthority.html
Timestamp: 2019-09-19 13:33:15
Document Index: 648549686

Matched Legal Cases: ['§ 190', '§ 49', '§ 298', '§ 69', '§ 3', '§ 7122', '§ 7122']

Sources for additional authority: C.J.S., "Officers," §§§§ 190-199; C.J.S., "Public Admin. Law," §§§§ 49-58; Am Jur2d, "Public Officers," §§§§ 298-311; Am Jur2d, "Admin. Law," §§§§ 69-74, and 221-226. Related: 65 ALR 811, and 107 ALR 1483 (delegations re taxes).
Pierce v. United States ("The Floyd Acceptances"), 7 Wall. (74 U.S.) 666 (1869): Bills of exchange upon which Secretary of War had signed were at issue; the court held that the U.S. was not liable upon these instruments, stating:
"Power to release or otherwise dispose of the rights and property of the United States is lodged in the Congress by the Constitution. Art. IV, §§ 3, Cl. 2. Subordinate officers of the United States are without that power, save only as it has been conferred upon them by Act of Congress or is to be implied from other powers so granted. [cites omitted]. Collectors of internal revenue are subordinate officers charged with the ministerial duty of collecting taxes * * * There is no statute in terms authorizing them to remit taxes, to pass upon the claims for abatement of taxes or to release any obligation for their payment. Only the Commissioner, with the consent of the Secretary of the Treasury, is authorized to compromise a tax deficiency for a sum less than the amount lawfully due * * *
Independent School District #639, Vesta v. Independent School District #893, Echo, 160 N.W.2d 686 (Minn. 1968):
"The narrow issue presented by this case is whether the revenue agent had authority to make a binding agreement * * * The exclusive procedure for compromising tax liabilities is set forth in Int. Rev. Code of 1954 §§ 7122. This section explicitly reposes such authority in 'the Secretary or his delegate', and such delegation stops at the district level. Since the exclusive means of compromise established by §§ 7122 was not utilized in this case, any arrangement taxpayer made with agent McInnis had no legal standing," 405 F.2d, at 149-50.
(On appeal: 773 F.2d 883 (7th Cir. 1985), and 107 S.Ct. 638.
Thornton v. United States, 73-1 USTC 9232 (E.D.Pa. 1973): no delegated authority to make jeopardy.
The American public should know the functions and delegated authority of federal agencies because it is charged with the knowledge of the scope and limitations upon the authority of federal agents, who can only act within the scope of such authority; see Federal Crop Insurance Corp. v. Merrill, 332 U.S. 380, 384, 68 S. Ct. 1, 3 (1947); Dade Park Jockey Club v. Commonwealth, 253 Ky. 314, 69 S.W.2d 363, 365 (1934); Morris Plan Bank of Georgia v. Simmons, 201 Ga. 157, 39 S.E.2d 166, 175 (1946); Northern Pac. Ry. Co. v. United States, 70 F. Supp. 837, 860 (D.Minn. 1946); Sunshine Dairy v. Peterson, 183 Or. 305, 193 P.2d 543, 552 (1948); United States v. Jones, 176 F.2d 278, 281 (9th Cir. 1949); Patten v. State Personnel Board, 234 P.2d 987, 990 (Cal. App. 1951); State ex rel Young v. Niblack, 99 N.E.2d 839, 841 (Ind. 1951); State v. Hartford Accident & Indemnity Co., 138 Conn. 334, 84 A.2d 579, 581 (1951); Davis v. Pelley, 102 N.E.2d 910, 912 (Ind. 1952); Lien v. Northwestern Engineering Co., 54 N.W.2d 472, 476 (S.D. 1952); Sittler v. Board of Control of Michigan College, 333 Mich. 681, 53 N.W.2d 681, 684 (1952); Bear River Sand & Gravel Corp. v. Placer County, 258 P.2d 543, 546 (Cal. App. 1953); Rogers v. County Comm. of New Haven County, 141 Conn. 426, 106 A.2d 757 (1954); Mason County Civic Research Council v. County of Mason, 343 Mich. 313, 72 N.W.2d 292, 296 (1955); Government of Virgin Islands v. Gordon, 244 F.2d 818, 821 (3rd Cir. 1957); Joseph A. Cicci, Inc. v. Allanson, 187 N.Y.S.2d 911, 913 (1959); Atlantic Co. v. Moseley, 215 Ga. 530, 111 S.E.2d 239, 242 (1959); Flavell v. Dept. of Welfare, City and County of Denver, 355 P.2d 941, 943 (Colo. 1960); City of Calhoun v. Holland, 222 Ga. 817, 152 S.W.2d 752, 754 (1966); Gray v. Johnson, 395 F.2d 533, 537 (10th Cir. 1968); Gammill v. Shackelford, 480 P.2d 920, 922 (Okl. 1970); Baker v. Deschutes County, 498 P.2d 803, 805 (Or.App. 1972); City of Mercer Island v. Steinmann, 9 Wash. App. 479, 513 P.2d 80, 83 (1973); United States v. Gemmill, 535 F.2d 1145 (9th Cir. 1976); Lopez-Telles v. I.N.S., 564 F.2d 1302 (9th Cir. 1977); Bollow v. Federal Reserve Bank, 650 F.2d 1093, 1100 (9th Cir. 1981); Lavin v. Marsh, 644 F.2d 1378, 1383 (9th Cir. 1981); Smith v. Sorensen, 748 F.2d 427, 432 (8th Cir. 1984); and Watrel v. Commonwealth Dept. of Education, 488 A.2d 378, 381 (Pa. Comwlth. 1985). And acts of federal agents without delegated authority are void; see Cudahy Packing Co. v. Holland, 315 U.S. 357, 62 S.Ct. 651 (1942); United States v. Giordano, 416 U.S. 505, 94 S.Ct. 1820 (1974); United States v. Pees, 645 F. Supp. 687 (D. Col. 1986); United States v. Hovey, 674 F. Supp. 161 (D. Del. 1987); United States v. Spain, 825 F. 2d 1426 (10th Cir. 1987); United States v. Emerson, 846 F. 2d 541 (9th Cir. 1988); United States v. McLaughlin, 851 F. 2d 283 (9th Cir. 1988); and United States v. Widdowson, 916 F.2d 587, 589 (10th Cir. 1990). If a federal agent exceeds his delegated authority and commits a tort within a state, he may be sued in state court; see Johnston v. Earle, 245 F. 2d 793 (9th Cir. 1957); Hunsucker v. Phinney, 497 F. 2d 29 (5th Cir. 1974); and Rutherford v. United States, 702 F.2d 580 (5th Cir. 1983).