Is the Internal Revenue Code positive law?

Question

My friend was wondering if the Internal Revenue code is positive law. He said that because it is covered under title 26 of the USC it is Prima Facie interpretations of the law and are therefore invalid. He also says that because Congress unconstitutionally gave power to the Secretary of Treasury to enforce laws they are violating the separation of power. I tried to tell them that the Internal Revenue Code was enacted as law by congress in 1986 where it was renamed the "Internal Revenue Code of 1986". He says that because this statute is as well covered in title 26 it is also Prima Facie and therefore "non positive" law. Same with 26 USC 7203 which establishes the punishments for willfully forgoing your filing of taxes.

James L. Arrasmith · Answer

Yes, the Internal Revenue Code (IRC) is considered positive law. Title 26 of the United States Code was enacted by Congress in 1986 and serves as the official compilation of federal tax statutes. When a title is enacted as positive law, it means the text itself has been passed by Congress as law, not just as a codification of existing statutes. 
 
Your friend might be confusing the concept of prima facie evidence with the nature of positive law. Prima facie refers to something that is accepted as correct until proven otherwise, but it doesn't negate the validity of the law itself. Title 26 being positive law means it holds the full authority of law, and its provisions, including sections like 26 USC §7203, are enforceable. 
 
Regarding the Secretary of the Treasury's role, Congress has the constitutional authority to delegate certain powers to executive agencies to ensure laws are effectively implemented. This delegation is a standard practice and doesn't inherently violate the separation of powers. As long as Congress provides clear guidelines and oversight, the structure aligns with constitutional principles.

Q: Is the Internal Revenue Code positive law?