Which “United States”?: HOW to discern meaning between GEOGRAPHICAL and CORPORATE based on statutory context

1. Introduction

When reading statutes and regulations, it is VERY important to be able to distinguish WHICH “United States” is used within a specific context so that the reader can discern what the proper audience is for the person or property being referenced.

In reference to the term “United States”, the GOVERNMENT has an interest in making you believe that:

  1. “United States” is ALWAYS used in its GEOGRAPHICAL sense as defined in 26 U.S.C. §7701(a)(9) and (a)(10).
  2. The term “State” defined in 26 U.S.C. §7701(a)(10) includes states of the Union even though they are never expressly included in any I.R.C. definition applying specifically to Subtitle A income tax.
  3. There is NO SUCH THING as “federal States”, meaning states operating as non-geographical agents of the national government in handling the community property of the national government, such as “taxpayer” offices that it legislatively creates. Federalist Paper #36 talks about “revenue officers” which today are nothing but “taxpayers”, for instance.
  4. There is NO DIFFERENCE between the sovereign and independent POLITICAL “States” mentioned in the Constitution and the CIVIL “States” mentioned in 26 U.S.C. §7701(a)(10) and 4 U.S.C. §110(d).
  5. EVERYONE in the COUNTRY “United States*” is subject to the Internal Revenue Code whether they want to be or not, and thus is a “taxpayer”.

The above are examples of what we call “equivocation”, where the government wants you to believe that all contexts for the words “State” and “United States” apply to the singular geographical context and that there is no difference between the CIVIL context and the POLITICAL/CONSTITUTIONAL context for these words. The following two definitions are provided for comparison to demonstrate such equivocation:

26 U.S.C. §7701– Definitions

(a)When used in this title, where not otherwise distinctly expressed or manifestly incompatible with the intent thereof—

(9)United States

The term “United States” when used in a geographical sense includes only the States and the District of Columbia.

(10)State

The term “State” shall be construed to include the District of Columbia, where such construction is necessary to carry out provisions of this title.

_________________________

26 U.S.C. §4612– Definitions and special rules

(a) Definitions

For purposes of this subchapter [subchapter A]–

(4) United States

(A) In general

The term ”United States” means the 50 States, the District of Columbia, the Commonwealth of Puerto Rico, any possession of the United States, the Commonwealth of the Northern Mariana Islands, and the Trust Territory of the Pacific Islands.

They want to do this to illegally and unconstitutionally expand the application of tax franchise codes to increase their revenue while destroying the separation of powers built into the constitution. For a detailed explanation of the many reasons why just about EVERYTHING that any government does involves this kind of unscrupulous equivocation, see:

FAQ: Why does just about EVERYTHING the government does involve EQUIVOCATION?, FTSIG
https://ftsig.org/faq-why-does-just-about-everything-the-government-does-involve-equivocation/

2. THREE contexts: Civil, Political, Corporate

2.1. Political Context

The constitution is a POLITICAL document which is tied geographically to specific LAND. That is why it calls itself “the LAW of the LAND”. That land is within the exterior boundaries of:

  1. States of the Union: A political subdivision called a “State” within the Constitution mentioned in Article IV. These areas are protected by the Bill of Rights.
  2. Territories, possessions, and enclaves within the Constitutional “States” under exclusive jurisdiction of Congress: Not expressly identified in the Constitution under Article 1, Section 8, Clause 17 and Article 4, Section 3, Clause 2. These areas are not protected by the Bill of Rights.

Congress ALWAYS legislates for ONE or the OTHER of the above two jurisdictions separately, as admitted in the famous case of Cohens v. Virginia:

Congress, as a legislative body, exercise two species of legislative power: the one, limited as to its objects, but extending all over the Union: the other, an absolute, exclusive legislative power over the District of Columbia. The preliminary inquiry in the case now before the Court, is, by virtue of which of these authorities was the law in question passed? When this is ascertained, we shall be able to determine its extent and application. In this country, we are trying the novel experiment of a divided sovereignty, between the national government and the States. The precise line of division between these is not always distinctly marked. Government is a moral not a mathematical science; and the powers of such a government especially, cannot be defined with mathematical  [*435]  accuracy and precision. There is a competition of opposite analogies. We arrive at a just conclusion by reasoning from these analogies, and by a general regard to the objects and purposes of this scheme of government. With a view to the present question, it may, perhaps, be [***223]  safely admitted, that there are certain acts of legislation passed by Congress, with a local reference to this District, which proceed from the general powers with which Congress are invested. They are local in their immediate operation and effect, but they are passed in virtue of general legislative powers. 

[Cohens. v. Virginia, 19 U.S. 264 (1821)]

On this site, the POLITICAL context is synonymous with United StatesP political/nation. The POLITICAL sense is the DEFAULT sense in most acts of Congress per Texas v. White, 74 U.S. 700 (1869); SOURCE: https://scholar.google.com/scholar_case?case=1134912565671891096.

2.2. Civil Context

CIVIL context is encompasses the reach of CIVIL legislative power of Congress to manage is territories, possessions, and enclaves under item 2 in the previous section. Civil jurisdiction:

  1. Is always GEOGRAPHICAL because it is BASED on DOMICILE within that geography.
  2. Is determined by the VOLUNTARY GEOGRAPHICAL DOMICILE of the parties to a lawsuit, based on Federal Rule of Civil Procedure 17.
  3. Applies to the geography identified by the exterior limits of a specific political body.
  4. Relates to PERSONS and TANGIBLE PROPERTY physically within the exterior limits of the political body tied to the domicile of the owner.
  5. Does NOT apply to TANGIBLE property physically situated OUTSIDE the territorial limits of the taxing power.

The CIVIL context is the only audience for the Internal Revenue Code. Because it depends on Domicile, it can apply only to “PERSONS” domiciled therein.

2.3. Corporate Context

A corporation is not physical. It is a fiction of law that has not geography, but it can still have a corporate headquarters which the courts call a SITUS. The SITUS of a corporation is the effective DOMICILE of the corporation for the purposes of determining taxation mainly of INTANGIBLE property. TANGIBLE property is always taxed at the geographical location that it is physically located. This situation was described by the U.S. Supreme Court as follows:

“Since the corporate personality is a fiction, although a fiction intended to be acted upon as though it were a fact, Klein v. Board of Supervisors, 282 U.S. 19, 24, it is clear that unlike an individual its “presence” without, as well as within, the state of its origin can be manifested only by activities carried on in its behalf by those who are authorized to act [AGENTS and OFFICERS such as “taxpayers” and “persons”] for it. To say that the corporation is so far “present” there as to satisfy due process requirements, for purposes of taxation or the maintenance of suits against it in the courts of the state, is to beg the question to be decided. For the terms “present” or “presence” are used merely to symbolize those activities of the corporation’s agent [OFFICER] within the state which courts will deem to be sufficient to satisfy the demands of due process. L. Hand, J., in Hutchinson v. Chase & Gilbert, 45 F.2d 139, 141. Those demands may be met by such contacts [or FRANCHISES, which are ALSO contracts] of the corporation with the state of the forum as make it reasonable, in the context of our federal system of government, to require the corporation to defend the particular suit which is brought there. An “estimate of the inconveniences” which would result to the corporation from a trial away from its “home” or principal place of business [tax home, 26 C.F.R. §301.7701(b)-2(c)] is relevant in this connection. Hutchinson v. Chase & Gilbert, supra, 141.”
[International Shoe Co. v. Washington, 326 U.S. 310, 316-317 (1945); SOURCE: https://scholar.google.com/scholar_case?case=5514563780081607825]

Corporations can own both TANGIBLE (physical) and INTANGIBLE (non-physical or incorporeal) property. A corporation itself is simply a collection of two great classes of property:

  1. Offices: These are the officers, agents, and contractors who RUN the corporation. Since Governmental OFFICES are legislatively created by Congress, they are PROPERTY of Congress.
  2. Property: This includes TANGIBLE and INTANGIBLE of every description.

Since offices are a type of property, then you could truthfully say that “government” is just a collection of public/shared property owned by those who created it. The constitution is what CREATED the government, and it is a trust indenture. The purpose of all trusts is to manage PROPERTY. The “trustees” within the Constitution as a trust indenture are the people called “government”, which collectively is a great corporation. The “government” works for “the State” who are defined as a collection of people, territory, and laws. Those PEOPLE are the sovereigns, and not the government that SERVES them.

“State. A people permanently occupying a fixed territory bound together by common-law habits and custom into one body politic exercising, through the medium of an organized government, independent sovereignty and control over all persons and things within its boundaries, capable of making war and peace and of entering into international relations with other communities of the globe. United States v. Kusche, D.C.Cal., 56 F.Supp. 201 207, 208. The organization of social life which exercises sovereign power in behalf of the people. Delany v. Moralitis, C.C.A.Md., 136 F.2d 129, 130. In its largest sense, a “state” is a body politic or a society of men. Beagle v. Motor Vehicle Acc. Indemnification Corp., 44 Misc.2d 636, 254 N.Y.S.2d 763, 765. A body of people occupying a definite territory and politically organized under one government. State ex re. Maisano v. Mitchell, 155 Conn. 256, 231 A.2d 539, 542. A territorial unit with a distinct general body of law. Restatement, Second, Conflicts, §3. Term may refer either to body politic of a nation (e.g. United States) or to an individual government unit of such nation (e.g. California).

[…]

The people of a state, in their collective capacity, considered as the party wronged by a criminal deed; the public; as in the title of a cause, “The State vs. A.B.”

[Black’s Law Dictionary, Sixth Edition, p. 1407]

On this site, the CORPORATE context is synonymous with United StatesSMJ , meaning all federal property, offices, agents, contracts, etc. Federal supremacy applies to this collection of property.

3. Geographical v. Corporate Confusion in the I.R.C.

The geographical context of “United States” is the one most familiar to most Americans, but even their understanding of THAT is wrong because they think it means the entire COUNTRY and that the jurisdiction of the national government extends throughout the Country on all subject matters.

The Internal Revenue Code is deliberately obfuscated to make it difficult for the average American to discern whether the context implied is GEOGRAPHCAL or CORPORATE, and WHICH geography is implied:

  1. United StatesP (political/nation)
  2. United States50 (50 bodies politic)
  3. United StatesG (50 States + DC in their geographical senses. Domestic locality with respect to United StatesSMJ)

4. Key to Discerning Geographical v. Corporate: Owner and Type of Property/Right involved

When reading the Internal Revenue Code and Treasury Regulations, the key to discerning whether the thing described is GEOGRAPHICAL or CORPORATE comes down to:

  1. The LEGAL CLASSIFICATION of the property involved as either TANGIBLE or INTANGIBLE.
  2. The domicile of the CREATOR/OWNER of the property as either DOMESTIC or FOREIGN. Domicile is the origin of “civil status“.

4.1. Tangible v. Intangible Property

Tangible property includes land, buildings, equipment.

Intangible property includes contracts, franchises, stock, bonds, debt, human labor, services, fiat currency, patents, goodwill, etc.

4.2. Domicile of the Owner of the Property

Anything Congress legislatively creates it OWNS. The domicile of the national government as owner of the property is the physical District of Columbia per 4 U.S.C. §72. Every civil legal “person” MUST have a domicile. There cannot be a CIVIL person WITHOUT a DOMICILE.

“It is a settled principle that every person [CIVIL statutory “person”, not human being] must have a domicile somewhere.3 The law permits no individual to be without a domicile,42 and an individual is never without a domicile somewhere.13 Domicile is a continuing thing, and from the moment a person is born he must, at all times, have a domicile .”

[28 Corpus Juris Secundum (C.J.S.), Domicile, §5 Necessity and Number (2003)]

God, on the other hand, created and therefore literally owns the Heaven and the Earth, and even YOU. As such, all humans are but trustees over His absolutely owned property under the Bible, which, like the Constitution, is a delegation of authority order and trust indenture directing how His property is to be managed by as as his temporary trustees. See:

Delegation of Authority Order from God to Christians, Form #13.007
https://sedm.org/Forms/13-SelfFamilyChurchGovnce/DelOfAuthority.pdf

CIVIL legal taxation is based exclusively on:

  1. The legal classification of the property as TANGIBLE or INTANGIBLE
    1.1 Taxation of tangible property is based on the physical locality of the property.
    1.2. Taxation of intangible property is always at the domicile of the OWNER of the property.
  2. Taxation becomes what the U.S. Supreme Court calls an “extortion” when it:
    2.1. Taxes INTANGIBLE property OUTSIDE the domicile of the owner or
    2.2. Taxes TANGIBLE property OUTSIDE its physical location.

5. Purely GEOGRAPHICAL scenarios

Throughout the I.R.C. other than 26 U.S.C. §7701(a)(9) and (a)(10) the phrase “geographical United StatesG” is never expressly invoked so it is purposefully excluded from every invocation of the term “United States” when used. The only scenarios when the geographical “United StatesG” might even be reasonably presumed in the case of Subtitles A (income tax) and Subtitle C (employment tax) are:

  1. In the context of the GEOGRAPHY that POLITICAL “citizens” are physically BORN within. This is found, for instance, in 26 C.F.R. §1.1-1(c).
  2. In the context of domicile, which is an VOLUNTARY, First Amendment act of POLITICAL and LEGAL affiliation with people (the “state”) occupying an area within specific geographical boundaries. The Internal Revenue Code only invokes the term “domicile” in subtitle B relating to estate taxes, and never to income taxes in Subtitle A.
  3. In the context of the physical “presence test” in 26 U.S.C. §7701(b) relating only to “alien individuals”. American Nationals are not aliens so they wouldn’t be governed by this provision. In this context, the regulation at 26 C.F.R. §301.7701(b)-1(c)(2)(ii) EXPANDS the DEFAULT geographical definition of “United StatesG” at 26 U.S.C. §7701(a)(9) and (a)(10) to ADD the LEGISLATIVELY FOREIGN states of the Union mentioned in the Constitution ONLY for the purposes of the presence text but not tax liability generally.
  4. In the context of income NOT connected with the “trade or business”/public office franchise in 26 U.S.C. §871(a). That “United StatesG” is territorial as confirmed by 26 C.F.R. §1.45R-1(a)(23) in the case of real property located in the statutory geographical “United StatesG” subject to depreciation under 26 U.S.C. §871(a).
  5. In connection with the taxation of what the U.S. Supreme Court calls TANGIBLES, which are always PHYSICAL objects such as land, equipment, chattel, and buildings.
  6. In connection with “U.S. persons” abroad in reference to whether they are in a “foreign country”. See 26 C.F.R. §1.911-2(g) and (h) and Arnett v. Comm’r, 473 F.3d. 790 (2007).

6. Purely CORPORATE scenarios

As we previously said, taxation of INTANGIBLES depends on the DOMICILE of the OWNER. Since domicile is voluntary, then taxation based on domicile is voluntary. To avoid the tax, one:

  1. Avoids having a civil domicile within the civil geographical jurisdiction of the taxing authority if they are the owner.
  2. Avoids WORKING for the owner as an AGENT if they are NOT the owner. If the owner is the national government, then such agents would be:
    2.1. “U.S. persons” under 26 U.S.C. §7701(a)(30) or
    2.2. “Employees” under 26 U.S.C. §3401(c).

Examples of intangibles subject to taxation in the Internal Revenue Code:

  1. “trade or business”: Defined as “the functions of a public office” in 26 U.S.C. §7701(a)(26).
    1.1. Since a public office is a non-physical fiction of law, then taxation of the office is unavoidably imposed upon the CREATOR and therefore OWNER of the office.
    1.2. “in the United States” in this context means INSIDE the corporation, not inside any GEOGRAPHY.
  2. Services or labor: Services and labor involve the USE of either TANGIBLE or INTANGIBLE property to accomplish a result desired by those PAYING for the services or labor. Since the property affected by the service can be TANGIBLE or INTANGIBLE, the service or labor need not always be performed at the LOCATION of the property. This is because INTANGIBLE property has no LOCATION per se. Taxation of this type of property is imposed upon the OWNER of the service or labor performed.
    2.1. If you performed the labor by yourself and for yourself, you would be the “taxpayer”.
    2.2. If you performed services or labor for someone else for profit, taxation would fall on the company you were acting as an AGENT of at the time the service was performed. This type of labor would then be performed “in the United States” federal corporation rather than a geography.
  3. Stock or investment transactions: These always involve INTANGIBLE property that has no physical location. Taxation is usually upon the GAIN from the investment by the OWNER of the stock or investment.

The Internal Revenue Code tries to gloss over these nuances by NEVER mentioning “domicile” in the context of Subtitle A and C. This deliberate obfuscation is designed to HIDE the origin of the taxing power of Congress so that you can be deceived into paying taxes that you usually do not owe.

The TYPE of property that is the SUBJECT of a specific tax identified in 26 U.S.C. §61 and §861 can tell us:

  1. Who the OWNER must be in the context of the tax.
  2. Whether either WE or the GOVERNMENT is the owner.
  3. Whether we are acting as an AGENT of the government if the tax is on INTANGIBLE property.

7. Burden of Proof When there is Doubt About the Meaning of “United States”

The U.S. Supreme Court has declared that when there is doubt about the meaning of a statutory term, the doubt MUST be resolve in favor of the party who is the target of obligations affected by the definition:

“In the interpretation of statutes levying taxes it is the established rule not to extend their provisions, by implication, beyond the clear import of the language used, or to enlarge their operations so as to embrace matters not specifically pointed out. In case of doubt they are construed most strongly against the Government, and in favor of the citizen. United States v. Wigglesworth, 2 Story, 369; American Net & Twine Co. v. Worthington, 141 U.S. 468, 474; Benziger v. United States, 192 U.S. 38, 55.”

[Gould v. Gould, 245 U.S. 151, 153 (1917);
SOURCE: https://scholar.google.com/scholar_case?case=10517878702666744364]

For more authorities like the above, see:

PROOF OF FACTS: Ambiguous tax statutes are to be construed against the government, FTSIG
https://ftsig.org/proof-of-facts-ambiguous-tax-statutes-are-to-be-construed-against-the-government/

8. Further reading

If you want proof that you can be within the GEOGRAPHICAL “United StatesG” WITHOUT being within the LEGAL/CORPORATE “United StatesSMJ“, see:

  1. Definitions: “United States”, FTSIG
    https://ftsig.org/united-states/
  2. Definitions: “in the United States”, FTSIG
    https://ftsig.org/in-the-united-states/
  3. Website Definitions, Section 32: “United States”, FTSIG
    https://ftsig.org/advanced/definitions/#32._United
  4. Acquiring a Civil Status, FTSIG
    https://ftsig.org/civil-political-jurisdiction/acquiring-a-civil-status/
  5. Proof That There Is a “Straw Man”, Form #05.042-those “in the United States” are public officers/agents
    https://sedm.org/Forms/05-MemLaw/StrawMan.pdf
  6. PROOFS:
    6.1. PROOF OF FACTS: “individual” is a public officer fiction and “U.S. source” means GOVERNMENT source, FTSIG
    https://ftsig.org/proof-of-facts-individual-is-a-public-officer-fiction-and-u-s-source-means-government-source/
    6.2. PROOF OF FACTS: “INTERNAL” within “IRS” name means inside the government and “taxpayers” work for the Treasury, FTSIG
    https://ftsig.org/proof-of-facts-internal-within-irs-name-means-inside-the-government-and-taxpayers-work-for-the-treasury/
    6.3. PROOF OF FACTS: What the geographical “United States” means in 26 U.S.C. §7701(a)(9) and (a)(10), FTSIG
    https://ftsig.org/proof-of-facts-what-the-geographical-united-states-means-in-26-u-s-c-7701a9-and-a10/
  7. Authorities on “includes”, Form #10.004, Cites by Topic, SEDM- the definition of GEOGRAPHICAL “United States” in 26 U.S.C. §7701(a)(9) and (a)(10) uses the word “includes”.
    https://famguardian.org/TaxFreedom/CitesByTopic/includes.htm
  8. Legal Deception, Propaganda, and Fraud, Form #05.014, Section 18.2: Abuse of “includes” and “including” in statutory definitions. -The definition of GEOGRAPHICAL “United States” in 26 U.S.C. §7701(a)(9) and (a)(10) uses the word “includes”
    https://sedm.org/Forms/05-MemLaw/LegalDecPropFraud.pdf
  9. META AI: Can a privilege not expressly authorized by statute be granted purely by judicial discretion if the judges pay derives from fees connected to paying for the delivery of the privilege?, FTSIG
    https://ftsig.org/meta-ai-can-a-privilege-not-expressly-authorized-by-statute-be-granted-purely-by-judicial-discretion-if-the-judges-pay-derives-from-fees-connected-to-paying-for-the-delivery-of-the-privilege/