AND NOW, this 15th day of November, 2010, upon consideration of the motion (Doc. 62) filed by defendant Troy A. Beam ("Beam"), wherein Beam requests that the court dismiss all counts of the indictment, and it appearing that Beam argues that he is unable to determine any tax due and owing under the law for the years 1992-1998 and 2003-2006,*fn1 and the court finding that the duty to file an income tax return and pay taxes is triggered by the Internal Revenue Code, see 26 U.S.C. §§ 1, 6001, 6011, 6012 and 7203, not from tax rate tables, and the court noting that Beam has not cited any legal authority to support the proposition that the precise amount of tax owing "must be calculated from some tax rate table having the force and effect of law[,]" (Doc. 63 at 2), and, in the absence of any such authority,*fn2 the court concluding that the law plainly and unambiguously imposed upon Beam a duty to pay taxes for each of the years in question, see also Kahn v. United States, 753 F.2d 1208, 1222 n.8 (3d Cir. 1985) (discussing a similar claim that, under 5 U.S.C. § 552, the IRS was required to publish certain interpretive guidelines in the Federal Register, and finding this argument to be "totally devoid of merit," not only because the rules at issue were interpretive rather than substantive, but also because "the assessment of [the tax penalty] is only the direct application of the plain terms of the statute supported by unambiguous legislative history"), it is hereby ORDERED that the motion (Doc. 62) is DENIED.