Where does the IRS agent have delegated authority to request tax forms from a Moorish American?

QUESTIONS PRESENTED 1. Where does C. K. Oneal of the Internal Revenue Service get the Delegated Authority to requests and threaten a Moorish American, Aboriginal, Indigenous man about filling out an income tax form. 2. In Earle v McVeigh, 91 US 503, 23 L Ed 398, it says “ Every person is entitled to an opportunity to be heard in a court of law upon every question involving his rights or interests, before he is affected by any judicial decision on the question.” Why is the Petitioner not being heard as of yet? I