7 0 1 ( a )( 1 1 )( B ), ▁where ▁used ▁in ▁the ▁In ternal ▁Re venue ▁Code ▁without ▁the ▁phrase ▁" of ▁the ▁Tre as ury ," ▁the ▁term ▁" Secret ary " ▁means ▁the ▁" Secret ary ▁of ▁the ▁Tre as ury ▁or ▁his ▁delegate " ▁( Ital ics ▁added ). ▁The ▁phrase ▁" or ▁his ▁delegate " ▁is ▁defined ▁in ▁part ▁as ▁" any ▁officer , ▁employee , ▁or ▁ag ency ▁of ▁the ▁Tre as ury ▁Department ▁d uly ▁author ized ▁… ▁to ▁perform ▁the ▁function ▁mentioned ▁or ▁described ▁… ". ▁The ▁Court ▁rejected ▁the ▁tax p ayer ' s ▁argument , ▁and ▁ruled ▁that ▁an ▁I RS ▁Re venue ▁Agent ▁" plain ly ▁falls " ▁within ▁the ▁c ited ▁Tre as ury ▁reg ulation . ▁ ▁Another ▁group ▁of ▁protest ers ▁claims ▁the ▁existing ▁law ▁dem ands ▁income ▁tax ▁only ▁from ▁federal ▁employees ▁and ▁residents ▁of ▁US ▁territ ories . ▁Their ▁argument ▁does ▁not ▁rely ▁on ▁non pass age ▁of ▁the ▁ 1 6 th ▁Am end ment , ▁but ▁does ▁suggest ▁it . ▁They ▁have ▁asked ▁the ▁I RS ▁and ▁other ▁authorities ▁to ▁c ite ▁the ▁laws ▁requiring ▁others ▁to ▁pay ▁income ▁tax . ▁This ▁group ▁claims ▁never ▁to ▁have ▁received ▁an ▁answer . ▁ ▁Arg uments ▁about ▁authority ▁of ▁I RS ▁employees ▁to ▁se ize ▁assets ▁ ▁Some ▁tax ▁protest ers ▁argue ▁that ▁the ▁In ternal ▁Re venue ▁Service ▁has ▁no ▁authority ▁to ▁se ize ▁assets ▁to ▁satisfy ▁tax ▁claims . ▁For ▁example , ▁tax