Introduction Max Weber made a distinction between authority and power.

Power can be exercised through modes of physical, resource and expert .He believed that power induces obedience through force or the threat of force which induces individuals to adhere to regulations. Bureaucratic organization is backed up by rational-legal authority. Legal-rational authority is empowered by a formalistic belief in the content of law. Obedience is given to a set of uniform principles. Continuity of administration and competence to perform task are basis of bureaucracy. Max Weber elaborated bureaucratic model by defining functions of bureaucracy. Research significance Max Webers bureaucratic model is seen as the ideal way to manage an organization but not the most desired one. Federal public organizations work on bureaucratic structure but none of them is seen as ideal bureaucracy. Management focuses bureaucracy to the extent to which suits to their goals and objectives. Performance of an organization is also affected by the imperfect application of bureaucracy in the organization because it can create ambiguity. Research Problem The validity of bureaucratic elements in an organization depends on different factors. We choose Federal Board of Revenue, one of the largest organizations of Pakistan which is responsible for the collection of taxes, to test the validity of Max Webers bureaucratic elements. Research objectives To test the validity of Max Webers bureaucracy model on FBR Access the political influence on the appointments and transfers within the organization Acceptance of formalization within the organization The extent of personal power outruns positional power

Methodology We will use qualitative approach for finding the results as it will be complex to quantify the conclusions. In order to get hold of the information interviews and participant observation will be conducted with key officials and staff in Federal Board of Revenue (FBR). Secondary data from the organizations website, articles, case studies and news (court hearings and transfers) regarding key officials will be used to validate the outcomes of interviews. Variables Mode of power exercise Acceptance of humanistic and emotional content Extent of division of labor Selection criteria

Limitations Time period, Bureaucratic red-tape, and National culture