7/29/2019 Irs Notice Intent Lie Nv 2.....Moors

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7/29/2019 Irs Notice Intent Lie Nv 2.....Moors

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7/29/2019 Irs Notice Intent Lie Nv 2.....Moors

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glrg csNsgt"urrsli'sFTEE'unrrqsBistaPE$. ts1'o lay and collect tuxes, iloties, impoeta and ercises,(a) topay the Tolaytxer,g:!t=,..ij proyirle for .the.cgmmgn de6nce 3nd general'ii5""i 11tn" AT"n,'H*""United Statsg; but all duties, imposts, and exoises ghall be uniform aeeence ard

tiuorrghout the United States :(6; weifare- DltitrTiborrow sroney on the credit of the United States: to be uifomTo regulate "o*'**r"r with foreign nations, and among the several roilrT**States, #d with t}e Indian tribes;(cJ io'-regdrtcTo establish an uniform ruleof naturalizatio*.(@. and uuiform lav;s fi""ffffi";*.on the subject of baukruptcies throughout the United States:{e) iianlipte,es.The powen gr8nted to Congrem ate rot exclEive of eimilar powffi eristirg ia the Fhetea, ontem*here lbe CoE3titotioo has ecpressly, iD t6rEa, gi9n al ex(lusiye power to Congress ; o? the serciFe ofa like power is prohibited to the gtatff; or tbete ie a direot EptrHnucy, or iaeompetibility ia the exer-ciee of it by thd States. The arample of the firat elass io to be fJud ii r.he ercluiire ledislatiou dele-sated to Co'nsrese over p]rcee pwh'ueil by the con*n!of the leqislature of th Sttrte in w-hich tle reaih"ll b"toc.tidf.rforti,anen-als,dock-y#da,&c.; of thesecoaiclm,of theprohibitionof egttrerocoir rorey, or emit bille of credit; of the third class, the power to eetablish a uniform rule of nahraii.zatios, ud tbe deleqstiotr of sdEiralty sd mafldme jurisdiction. Ir al.i olher caeee rhe dtalee ret&i-[concuirent Luthoritiwith Congre8s. 'Hoostoo u. Mo6re,6Wheat, I ; 4 Cord. Rep. 589.Ao act of -Cong_re-w_re.pugoant to the Constitutiotr c&rnot become the law of ihe lmd, Mabury o.Madi*on, 1 Craach, 131; 1 Couil. Rep,26?.The mere graut of power to Congregs do6 trot imply a prohibition or tbe States to e:erciee tbe smepower. Whenever the term in whicb such a power is gmnted to Congms reqniru that it ehoutd bs

b:erclsed erclusively by longrerr, tie cobjocr ic I completely takeD rloD the St.a;e legislatws, as iftbeyhadb*rerpresslyforbiddeatoactupor iL SturgB o, Crowninshield,4l{heati 122:4Coad.Reo. 409.1i,1 The porer of Coogreoe to levy anil collect tarea, d.uties, ioporls, and excises, ie a-ettensiva riththe territo+ of the UBited States, Loughborough a. Blahe, o Wheat" 317; 4 Coud. Rep. 660.The power of Congress l.o erercise sxclusive legielation, in all cas wbatrer, withil'ttre Dietrict ofColuobi", includes tJ.le power of tariug it. fDid.The ruihority of Coogress to lay end- coliect ta!e, does not iDterfere witb the power oF the Statee totas for the support of their orvo gorettrmeole i uor ie the erereise of ttrat power by th Stats, etr ser-cise of egy portioo of tho power that ia groteit to ths Utrited 8tat3s. GibbotrE u. Ogdeu, I Wheat. l;5 Coad. Bep, 562.(b) Tbe dDrstitutional rrrocisioa thatiliiect t*res shall be apportioned among the serenl State:, ac.cording to their respeotire numbo?E, to be aecenained by a ceneue, wse a6t inteDdeC to rdtrici thopo*er-of impoeiag direct tuea to StateB only. Loughborough u. Blake, 5 Wbeat- 317; 4 Cond. Rep.660.(c) An et of Corgress, layingetr eBbargo for an ilde[aite period of time, iB coustitutional auil valiil.The Utrited States u- The William; 2 llall'e Am. Law Jour, 255.Tbe power of regulating couroerce e:,ierds to tho regulatioa of uavigatioa, Giblona u, Ogdetr, 09ffieat'l; 5 Coud. hep. g6e,Tire powr to rEulats comaerce erterds to evory ;pecioe ol conmercial interours betweer thoUnited'StateB aod fireign nationr, and amoog the eev&al'States. It does tot stop nt the erterual bouo-dcry of a Strte i but itf,oes noi erteod to a Eotmere wbich is completely iuteriral. I6rd.ThB Dower to requlate commerce is general' aod hag so limitalious but qch ag are prercribed bv the

Constitutiqr icseit'.-

Thie powerr so fuas it ertenda, is erclusirely vecti.i in Congre*,'and no part;f rican be erersieeal bt a Sif,ts. fD,raThe piwer of re-gulaliug soffierce ertlds to larigation wied on by veesels enployed, ia tme-portrnq olsseneere. fbid.' All ih;se poilers which relete io merely municipal legislatiou, or which ma-r be properly called inter-nal pnlice, ire not currnrlered (by tj1e 6tBtes) or restraiRedr and consequeutly in relation tn those theartbirity of a Stnt b coeplets, uagualifred, en{ erelusire, The City or'N. Yorh u. Mila, !1 Petere,10t.Tbe actofthe lsislat{.re ofNew Yorh pused February l8?4, etrtitled, " An Act conoemiogpassenzerein vessele aniving'io the port of New Yott," is rot a regulatioo ofcommerce, but ofpolicel-and Giugro, it wae paoeed"in the eiercieo of a power whieh beloaged to that Stak, fDid.The polier to requlale couoerce. includes the poweito regulate oaviEatioB, Bs coqncted with the"o--ri". with foriign oatioro and auong tbe Staies. It does-Dot stop ai Oe nere bouodary tine of aState, nor is it, caDfin-ed to acts dqtre on thi rnteru, or in the necee"rry bourre of the nrvigadin thcreoiIt exteods to suc'h ects dotro on the laod, whioh intorfere with, obsmct, or ptYent the dqe exeycise ofrhe po*ers lg rgulate commerce and navigatiol with foreigl lations, end amoEg the Stetes, Anyoffence wbicb lhus ilterlores witb, obstructs. or proyetrta gueh commerce and navigation, thougb doni:oo land. nay be puished by Congress, undet its {eneral aulhority to make all larve-neceury a-nd pro-pcr to e\ecute tbert delegated coostiturioual poterr. The UDited Siates u. .Lawreace oonbe, 12Petre, ?2-:lerfltfii nri:-noilhe flbiects of commarce, aad not bing imporled goods, tlrey ilo not fall rrithin theneuilg lounded upoa the Cmetitutim, of e p