[UbIwerks]

And as every third-day law student can tell you, a code is not a law. It is a mutual agreement negotiable by either party. Laws refer to codes and vis-a-versa, but actual law must be written as such.

Title 18 is law; however I read that the Internal Revenue Code (so-called Title 26) was never enacted into positive law.

[whereasandsoforth]

I don't argue that. I was pointing out that we don't haul people into court for breaking the code.