The Inland Revenue Department is a qualified defendant. The judicial interpretation of the Supreme Law clearly stipulates that the internal organs, dispatched offices or other organizations of administrative organs authorized by laws, regulations or rules carry out administrative acts beyond the statutory authorization, and if a party refuses to accept the lawsuit, the institution or organization that carried out the act shall be the defendant. The Law on the Administration of Tax Collection clearly authorizes the tax office to impose a fine of less than 2,000 yuan. 1. The Law on the Administration of Tax Collection is a law formulated for the National People's Congress Standing Committee (NPCSC).

Article 74. Where the administrative penalty or fine prescribed in this Law is less than 2,000 yuan, it may be decided by the tax agency.

Second, the confirmation of the defendant in administrative litigation:

The Supreme People's Court's Interpretation on Several Issues Concerning the Implementation of the Administrative Procedure Law of the People's Republic of China.

Article 19 If a party refuses to accept a specific administrative act approved by an administrative organ at a higher level and brings a lawsuit to a people's court, the organ that signed the legally effective document is the defendant.

Article 20 If an administrative organ establishes and entrusts an institution with administrative functions but does not have the ability to bear legal liabilities independently, if a party refuses to accept a lawsuit, the administrative organ that established the institution shall be the defendant.

If the internal organs or dispatched offices of an administrative organ make a specific administrative act in its own name without the authorization of laws, regulations or rules, and the party refuses to accept the lawsuit, the administrative organ shall be the defendant.

If the administrative organ authorized by laws, regulations or rules has internal organs, dispatched offices or other organizations to carry out administrative acts beyond the statutory authorization, and the party refuses to accept the lawsuit, the institution or organization that carried out the act shall be the defendant.

Twenty-first administrative organs in the absence of laws, regulations or rules authorized, its internal organs, agencies or other organizations to exercise administrative functions and powers, should be regarded as entrusted. If a party refuses to accept the lawsuit, it shall take the administrative organ as the defendant.

Twenty-second the reconsideration organ fails to make a reconsideration decision within the statutory time limit, and the party refuses to accept the original specific administrative act, the administrative organ that made the original specific administrative act shall be the defendant; If a party brings a lawsuit against the inaction of the reconsideration organ, it shall take the reconsideration organ as the defendant.