See specifically page 2 of pleadings, item no. 4.

The allegation by Diversified Metal Products, Inc., Plaintiff, for item number 4 reads,  "Defendant Internal Revenue Service (IRS) is an agency of the United States government which has presented to Plaintiff a lien against monies to which Defendant Steve Morgan, or persumably[sic] Defendant T-Bow Company Trust for him, may be entitled."

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A Comment

The United States Government was created by the Constitution to conduct certain affairs of the People of the several States.  To conduct these affairs, Congress created various offices, departments, and agencies pursuant to its constitutional authority at Article 1 § 8(18).  Where the laying and collecting of Article 1 § 8 taxes were concerned, Congress created the Treasury Department with various offices with one of those offices being collector of internal revenue.  Collectors were officers of the United States, who were appointed by the President with the advice and consent of the Senate.  One collector was to be appointed to each internal revenue district, which was designated by the President.  The office of collector of internal revenue was a public office.  Collectors exercised the sovereign authority of the United States in the enforcement of the internal revenue laws and the collection of taxes.  They could sue or be sued in the name of the United States.  In order for Congress to collect taxes pursuant to Article 1 § 8, collectors of internal revenue are required within internal revenue districts within the several States.  All collectors of internal revenue were fired by the President in 1952 and their duties were assigned to personnel with the Bureau of Internal Revenue.  The details of these actions are set out in Reorganization Plan No. 1 of 1952.

What few Americans know or understand is that Congress has an implied constitutional authority to lay and collect taxes that has nothing to do with Article 1 § 8(1).  That constitutional authority is Article 4 § 3(2).  Congress exercises its legislative jurisdiction over large areas of land (territory) within the United States and also over a number insular possessions, e.g., Puerto Rico, Guam, Virgin Islands, etc.  Within these areas, Congress can act in the capacity of a state legislature as well as a national legislature.  Congress can lay and collect taxes within these areas under its legislative jurisdiction just as States do in areas under their legislative jurisdictions.  Taxes laid pursuant to Article 4 § 3(2) are not required to be collected pursuant to the demands of Article 1 § 8(18).  Congress is not required to use collectors of internal revenue for those taxes.  As a matter of fact, Congress can use any organization it desires to collect taxes laid pursuant to its constitutional authority at Article 4 § 3(2).  The Bureau of Internal Revenue/Internal Revenue Service was never created by Congress.  Congress empowered the Secretary of the Treasury to collect taxes laid pursuant to Article 4 § 3(2) and the Secretary created the BIR/IRS.  The Secretary can even use private collection agencies to collect internal revenue taxes laid pursuant to Article 4 § 3(2) if he so chooses.  The Constitution empowers Congress to make all needful rules and regulations for its territory and other property and is otherwise silent as to how Congress conducts its business within these areas.  The Internal Revenue Service has been defined by statute to be a Federal agency and is administering the internal revenue laws that have been passed pursuant to Congress' Art. 4 § 3(2) authority over its territory and other property.  The Federal income tax, Social Security, and all other taxes administered by the Internal Revenue Service are being laid and collected under Congress' Article 4 § 3(2) authority.  This is the great secret and fraud underlying the Federal income tax.

If you wish to understand  how Congress is laying and collecting the Federal income tax then the book

Why the Citizens of the Several States Are Not Generally Liable for the Federal Income Tax

is required reading.