▁that ▁the ▁ag ency ▁is ▁required ▁to ▁do ▁so . ▁ ▁For ▁court ▁dec isions ▁on ▁the ▁" lack ▁of ▁reg ulations " ▁arguments , ▁see ▁Car pa ▁v . ▁Smith ; ▁United ▁States ▁v . ▁Lang ert ; ▁Russell ▁v . ▁United ▁States ; ▁United ▁States ▁v . ▁Washington ; ▁United ▁States ▁v . ▁H icks . ▁ ▁Arg uments ▁about ▁authority ▁of ▁I RS ▁employees ▁to ▁collect ▁pen alt ies ▁ ▁Some ▁tax ▁protest ers ▁argue ▁that ▁even ▁if ▁the ▁In ternal ▁Re venue ▁Code ▁provides ▁for ▁pen alt ies , ▁I RS ▁employees ▁do ▁not ▁have ▁the ▁authority ▁to ▁assert ▁pen alt ies — b asing ▁the ▁argument ▁on ▁In ternal ▁Re venue ▁Code ▁section ▁ 6 0 2 0 ( b )( 1 ) ▁which ▁states : ▁ ▁Author ity ▁of ▁Secretary ▁to ▁execute ▁return . ▁If ▁any ▁person ▁fails ▁to ▁make ▁any ▁return ▁required ▁by ▁any ▁internal ▁re venue ▁law ▁or ▁reg ulation ▁made ▁there under ▁at ▁the ▁time ▁pres cribed ▁there for , ▁or ▁makes , ▁will fully ▁or ▁otherwise , ▁a ▁false ▁or ▁fra ud ul ent ▁return , ▁the ▁Secretary ▁shall ▁make ▁such ▁return ▁from ▁his ▁own ▁knowledge ▁and ▁from ▁such ▁information ▁as ▁he ▁can ▁obtain ▁through ▁testim ony ▁or ▁otherwise . ▁ ▁Some ▁protest ers ▁cont end ▁that ▁this ▁provision ▁shows ▁that ▁I RS ▁agents ▁have ▁no ▁authority ▁to ▁imp ose ▁pen alt ies ▁unless ▁they ▁have ▁a ▁deleg ation ▁from ▁the ▁Secretary ▁of ▁the ▁Tre as ury . ▁ ▁Tax ▁protest ers ▁sometimes