Decoding Your IRS Master File -- Are You a Cattle Rancher in the US Virgin Islands?

This is unbelievable.

I heard about the IRS Master File over 10 years ago but never seen a real file until recently. I also was never aware that the IRS released document 6209, which is now 674 pages and serves as a Rosetta Stone to understanding your Master File.

It is like the ultimate puzzle.

The AMAZING thing about your Master File is it likely says you are a cattle rancher in the US Virgin Islands -- or something equally as preposterous. I also read a letter from the IRS saying that it is true the IRS was not created by an act of law.

It appears that the Treasury and Secretary of the Treasury is actually some type of corporation based in Puerto Rico. Check out what the Federal Code of Regulations says about the Secretary of the Treasury of Puerto Rico. I'd love to see someone try to explain this.

Document 6209 - ADP and IDRS Information

Document 6209 is a reference guide which contains ADP and IDRS data relative to various components of the IRS. It is generally updated annually.

2003 Edition - Download from IRS.GOV [FOIA]

27 CFR 26.11 (formerly 27 CFR 250.11)

Revenue Agent. Any duly authorized Commonwealth Internal Revenue Agent of the Department of the Treasury of Puerto Rico.

Secretary. The Secretary of the Treasury of Puerto Rico.

Secretary or his delegate. The Secretary or any officer or employee of the Department of the Treasury of Puerto Rico duly authorized by the Secretary to perform the function mentioned or described in this part.