▁assert ▁that ▁court ▁dec isions ▁that ▁I RS ▁agents ▁have ▁deleg ated ▁powers ▁from ▁the ▁Secretary ▁of ▁the ▁Tre as ury ▁const itute ▁a ▁bl at ant ▁dis reg ard ▁for ▁the ▁law , ▁which ▁tax ▁protest ers ▁c ite ▁as ▁proof ▁that ▁the ▁finding ▁of ▁the ▁court ▁is ▁somehow ▁opposite ▁of ▁what ▁the ▁law ▁says . ▁At ▁any ▁rate , ▁under ▁, ▁, ▁and ▁ ▁and ▁the ▁Tre as ury ▁reg ulation ▁at ▁ 2 6 ▁C . F . R . ▁section ▁ 3 0 1 . 6 0 2 0 - 1 ( a )( 1 ), ▁I RS ▁agents ▁do ▁indeed ▁have ▁the ▁deleg ated ▁power ▁to ▁prepare ▁section ▁ 6 0 2 0 ( b ) ▁returns ▁( see ▁Craig ▁v . ▁L owe ). ▁See ▁also ▁De leg ation ▁Order ▁ 5 - 2 , ▁which ▁specifically ▁deleg ates ▁this ▁authority ▁to ▁In ternal ▁Re venue ▁Ag ents , ▁to ▁Tax ▁Aud itors , ▁to ▁Re venue ▁Offic ers ▁of ▁grade ▁G S - 9 ▁and ▁above , ▁and ▁to ▁various ▁other ▁I RS ▁personnel . ▁In ▁Craig , ▁the ▁tax p ayer ▁argued ▁that ▁only ▁the ▁Secretary ▁of ▁the ▁Tre as ury ▁himself ▁or ▁herself ▁was ▁author ized ▁under ▁section ▁ 6 0 2 0 ▁to ▁prepare ▁returns ▁for ▁tax pay ers ▁despite ▁the ▁plain ▁language ▁of ▁section ▁ 6 0 2 0 ▁which ▁uses ▁the ▁word ▁" Secret ary " ▁( without ▁the ▁phrase ▁" of ▁the ▁Tre as ury "). ▁Under ▁section ▁ 7