Attachment to 1040NR Return for U.S. national filing as a “Nontaxpayer” and Private Party
1. INTRODUCTION:
This attachment is intended for filing a 1040NR tax return to get all your money back as a U.S. national residing within the exclusive jurisdiction of a constitutional state and not engaged in an active government office or privilege. It is based upon:
1. Income taxation is a foreign affairs function under Article 1, Section 8, Clause 3.
2. Income tax therefore applies to citizens abroad and aliens at home, just as Jesus said in Matt. 17:24-27.
Peter and His Master Pay Their Taxes
24 When they had come to Capernaum, those who received the temple tax came to Peter and said, “Does your Teacher not pay the temple tax?”
25 He said, “Yes.”
And when he had come into the house, Jesus anticipated him, saying, “What do you think, Simon? From whom do the kings of the earth take customs or taxes, from their sons or from strangers?”
26 Peter said to Him, “From strangers.”
Jesus said to him, “Then the sons are free. 27 Nevertheless, lest we offend them, go to the sea, cast in a hook, and take the fish that comes up first. And when you have opened its mouth, you will find a piece of money; take that and give it to them for Me and you.”
[Matt. 17:24-27, Bible, NKJV]
The above, by the way, was written by a “tax collector”, Matthew, who was the FIRST person Jesus called to repentance in the new testament AFTER he visited the tax office to find him.
3. The I.R.C. is consistent with this fact because the only “individuals” at home are aliens under 26 C.F.R. §1.1441-1(c)(3) and the only “individuals” who are “taxpayers” abroad without U.S. source income are those who make an election to be a “U.S. person” abroad under 26 U.S.C. §911. There is no equivalent provision to expressly tax political “U.S. citizens*” other than abroad, and they must file a 1040 and elect to become a taxpayer in doing so or they retain their DEFAULT “nonresident alien” status as a political citizen*, just like Cook did in Cook v. Tait, 265 U.S. 47 (1924). 26 C.F.R. §1.1-1(a) and (b) also don’t ADD that because if they did, they would exceed the scope of section 1.
4. To become an “individual” at home, you have to transition from being an alien with U.S. source income under 26 U.S.C. §871 and 26 U.S.C. §1441 called a “nonresident alien INDIVIDUAL” to a “national of the United States” under 8 U.S.C. §1101(a)(22) and 22 C.F.R. §51.1.
4.1. There is NO statute, no regulation, no I.R.S. publication, and no court case that acknowledges HOW this happens OTHER than 26 U.S.C. §873(b)(3), and in that scenario, an ELECTION to pursue PRIVILEGED deductions or “effectively connect” in 26 U.S.C. §864 must be involved.
4.2. In this scenario, the U.S. government is not exercising “sovereign power” but rather acting as a private commercial actor and Merchant under Article 4, Section 3, Clause 2 and U.C.C. §2-104(1). You are the “Buyer” under U.C.C. §2-103(1)(a). This is called “proprietorial power” and its documented in:
PROOF OF FACTS: Income taxation of “nationals of the United States” within the exclusive jurisdiction of a constitutional state is NOT a “sovereign power”, FTSIG
https://ftsig.org/proof-of-facts-income-taxation-of-nationals-of-the-united-states-within-the-exclusive-jurisdiction-of-a-constitutional-state-is-not-a-sovereign-power/
The following document demonstrates all the mechanisms by which proprietorial power is exercised and is also mentioned in the Attachment below:
Property View of Income Taxation, Form #12.046; https://sedm.org/LibertyU/PropertyViewOfIncomeTax.pdf.
5. If you never pursue such a PROPRIETARY privilege, you as a U.S. national:
5.1. Remain a foreign “non-person” and a “foreign estate” under 26 U.S.C. §7701(a)(31).
5.2. Aren’t even mentioned as someone with an obligation to pay in 26 C.F.R. §1.1-1 or an obligation to file in 26 C.F.R. §1.6012-1(b).
5.3. Cannot become a lawful target of I.R.S. enforcement. It would be a violation of due process to do so without the constitutionally required “reasonable notice” of what specific act triggered the transition from ALIEN to NATIONAL being included in 26 U.S.C. §871.
6. The following withholding form is entirely consistent with the above:
W-8SUB, Form #04.231
https://sedm.org/Forms/04-Tax/2-Withholding/W-8SUB.pdf
You as a Christian could therefore TRUTHFULLY say that whether or not you believe what is printed here really boils down to whether you believe Jesus’ own words and that if the FIRST sinner he called to repentance at the tax office, Matthew, in Matt. 17:24-27. If you don’t want to believe Jesus, we question your faith as a believer.
You as an exclusively private personPRI can get a full refund as a nontaxpayer. There IS a common law remedy for you that is NOT a statutory remedy. 26 C.F.R. §6012-1(b)(1)(i) provides you with a COMMON law regulatory ONLY remedy. Its provisions in the case of the LACK of requirement to file are NOT found in 26 U.S.C. §6012 that it implements. Thus, it is a NONSTATUTORY REGULATORY remedy that recognizes and implements the common law.
However, be careful about “explaining” or “justifying” your position. Provide ONLY what they ask for. Then escalate only if they ignore, penalize, or delay the refund.
Over-explaining or presenting “justifications” the examiner may regard as “nutty” will get you thrown in the frivolous stack. Do not give them the fuel they need to tyrannize you.
LESS IS MORE.
If they ignore, it looks like the Tucker Act is the way to go.
At the top and bottom of each page of every page of the attachment write in the margin write:
“Submitted pursuant to 26 C.F.R. § 1.6012-1(b)(1)(i)(c)”
2. AUTHORITIES
This statement does NOT use form 8275, because that form is only for “taxpayers”. 26 C.F.R. §1.6012-1(b)(1)(i)(c) permits use by both “taxpayers” and “nontaxpayers”. A “nonresident” + “alienP” would need an EXEMPTION to avoid tax. A “nonresident alienS” would need an EXCLUSION. They are NOT the same thing.
“Initially, it is important to bear in mind the distinction between a tax exclusion and a tax exemption. Tax exemptions are items which the tax payer is entitled to excuse from the operation of a tax and, as such, are to be strictly construed against the tax payer. Tax exclusions, on the other hand, are items which were not intended to be taxed in the first place and, thus, to the extent there is any doubt about the meaning of the statutory language, exclusionary provisions are to be strictly construed against the taxing body. In fact, tax laws in general (with the exception of exemption clauses) are construed in favor of the tax payer and against imposition of the tax unless the legislative intent is clear and unambiguous.”
[In re Twisteroo Soft Pretzel Bakeries, Inc., 21 B.R. 665, 667 (Bankr. E.D. Pa. 1982)]
26 C.F.R. §1.6012-1(b)(1)(i)(c) mentions BOTH EXEMPTIONS and EXCLUSIONS, so they are talking about BOTH audiences.
26 CFR § 1.6012-1 – Individuals required to make returns of income.
(b) Return of nonresident alien individual—(1) Requirement of return—(i) In general.
Except as otherwise provided in subparagraph (2) of this paragraph, every nonresident alien individual (other than one treated as a resident under section 6013 (g) or (h)) who is engaged in trade or business in the United States at any time during the taxable year or who has income which is subject to taxation under subtitle A of the Code shall make a return on Form 1040NR. For this purpose it is immaterial that the gross income for the taxable year is less than the minimum amount specified in section 6012(a) for making a return. Thus, a nonresident alien individual who is engaged in a trade or business in the United States at any time during the taxable year is required to file a return on Form 1040 NR even though (a) he has no income which is effectively connected with the conduct of a trade or business in the United States, [EXEMPTED] (b) he has no income from sources within the United States, [EXCLUDED] or (c) his income is exempt from income tax by reason of an income tax convention or any section of the Code. However, if the nonresident alien individual[PRI] has no gross income for the taxable year, he is not required to complete the return schedules but must attach a statement to the return indicating the nature of any exclusions claimed and the amount of such exclusions to the extent such amounts are readily determinable.
In this case its “nonresident alienS” + ” individualPRI” instead of “nonresident alienP individualPUB”. See:
Excluded Earnings and People, Form #14.019
https://sedm.org/Forms/14-PropProtection/ExcludedEarningsAndPeople.pdf
In that way, its just like “foreign person”. It can be a group of words as a “term” such as” foreignP personPUB” like it is in 26 C.F.R. §1.1441-1 or “foreignS” + “personPRI” in the case of a “nontaxpayer”. See section 7.1
https://ftsig.org/introduction/writing-conventions-on-this-website/#7._Foreign_Person
This is why symbology is so important when you want to destroy equivocation and why we have the following page:
Writing Conventions on This Website, FTSIG
https://ftsig.org/introduction/writing-conventions-on-this-website/
That’s what this WHOLE thing was about:
https://ftsig.org/microsoft-copilot-how-do-you-suggest-improving-our-terminology-relating-to-civil-status-in-order-to-reduce-the-possibility-of-frivolous-accusations/
For a summary of the differences between a “nontaxpayer” and a “taxpayer” in the case of “nonresident aliens”, see:
HOW TO: Distinguishing “Taxpayer” v. “Nontaxpayer” for “nonresident aliens”, FTSIG
https://ftsig.org/how-to-distinguishing-taxpayer-v-nontaxpayer-for-nonresident-aliens/
3. WHY THIS IS AN EFFECTIVE APPROACH
We do like this approach A LOT because it:
1. Fits the same theme as the U.S. person election (Form #05.053), because the result of 26 U.S.C. §871(b) is the same as the U.S. person election (Form #05.053) in the case of a U.S. national. Both involve privileges and both function exactly the same on the 1040 and the 1040NR. The only difference is the AMOUNT of privilege.
2. Focuses on WHAT the privilege is and whether it actually applies, which is:
2.1. The tax applies to the exercise of a privilege in coincidence with the United StatesG geography. Take away the privilege and the geography becomes IRRELEVANT.
2.2. Aliens:
2.2.1. The privilege of alienage abroad connected with foreign commerce under 26 U.S.C. §871(a) is one of TWO privileges. A tax on nonprivileged gross receipts of a U.S. national protected by the constitution would be an unconstitutional direct tax so it can’t apply to U.S. nationals.
2.2.2. Privilege of physical presence for “resident aliens” at home under 26 U.S.C. §871(a) and 26 U.S.C. §7701(b) in the absence of a closer connection election.
2.3. “nationals of the United States” under 8 U.S.C. §1101(a)(22) and 22 C.F.R. §51.1 (passports):
Privileged “trade or business” voluntary elections for “nationals of the United States” everywhere under 26 U.S.C. §871(b) and 26 U.S.C. §864(c). This is the entire basis of the “U.S. person” position because everything on the 1040 tax return is “trade or business” earnings under 26 U.S.C. §162. by virtue of the fact that it is connected with deductions. And these are the SAME deductions in 26 U.S.C. §873(b)(3) that make a “national of the United States” into a “nonresident alien individual”
3. Focuses on the fact that 26 U.S.C. §871(a) is a direct tax but 26 U.S.C. §871(b) is an excise and NOT direct or on “gross receipts”. See:
Constitutional taxation provisions 1:8:1, 1:9:4, 1:2:3, FTSIG
https://ftsig.org/history/constitutional-provisions-123-194/
4. Focuses on the most important and dangerous third rail issue: WHERE U.S. nationals are mentioned in 26 U.S.C. §871 and exactly what privilege they are in receipt of that renders them taxable. We made our OWN W-8 to address JUST U.S. nationals. W-8BEN is for aliens.
W-8SUB, Form #04.231
https://sedm.org/Forms/04-Tax/2-Withholding/W-8SUB.pdf
5. Is the most brief of all treatment of how your earnings became excluded. Nothing extraneous.
As we proved in the following:
HOW TO: Distinguishing “Taxpayer” v. “Nontaxpayer” for “nonresident aliens”, FTSIG
https://ftsig.org/how-to-distinguishing-taxpayer-v-nontaxpayer-for-nonresident-aliens/
…they will have NO PROOF AT ALL that U.S. nationals fit into 26 U.S.C. §871(a). NONE. But they CAN prove that they fit into 26 U.S.C. §871(b) because that’s EXACTLY how the U.S. person election (Form #05.053) and 26 U.S.C. §873(b)(3) work also.
They won’t touch this issue with a ten foot pole, and there is nothing else they can use as a distraction to run away from it to create a red herring. NOTHING.
4. FREQUENTLY ASKED QUESTION: Do you think the “U.S. citizen” election stateside is a valid franchise election or a misapplication of the 911(d)(3) provision?
QUESTION:
Do you think the “U.S. citizen” election stateside is a valid franchise election or a misapplication of the 26 U.S.C. §911(d)(3) provision?
26 U.S.C. §911(d)(3) is a valid sovereign function under Sixteenth Amendment, just like it was BERFORE the Sixteenth Amendment under ONLY Constitution Article 1, Section 8, Clause 1 and Article 1, Section 8, Clause 3. Whereas stateside it is purely proprietary. And by proprietary, I mean acting as a Merchant offering federal privileges and PUBLIC property (including legislatively created civil statuses and the privileges they convey) to those who want it as Buyers as described below:
Property View of Income Taxation, Form #12.046
https://sedm.org/LibertyU/PropertyViewOfIncomeTax.pdf
In an INTERNATIONAL and SOVEREIGN capacity, however, NONE of the above presentation is relevant because foreign affairs is a plenary function of Congress that implies federal preemption to remove aliens from the protections of the Bill of Rights.
ANSWER:
Recall that the U.S. Supreme Court refers to the income tax as a “sovereign power”:
Microsoft Copilot: How can I prove that “sovereign powers” of taxation under the constitution are limited to foreign affairs functions only?, FTSIG
https://ftsig.org/microsoft-copilot-how-can-i-prove-that-sovereign-powers-of-taxation-under-the-constitution-are-limited-to-foreign-affairs-functions-only/
NO! ABSOLUTELY NOT! 26 U.S.C. §1 does not EXPRESSLY authorize it EITHER. The regulations under 26 U.S.C. §1 don’t permit it either. The Secretary can’t’ make it a GEOGRAPHICALLY INTERNAL tax ONLY in the case of U.S. nationals (American national) by adding the phrase “worldwide” to 26 C.F.R. §1.1-1 either because that’s not what section 1 SAYS. So he unlawfully enlarged the statutes in doing so. But he DIDN’T enlarge the statutes if the “taxpayer” is a volunteer officer working for him within the treasury as permitted by 5 U.S.C. §301. Recall that this provision ONLY expressly authorizes him to write regulations that affect PERSONNEL and PROPERTY WITHIN the Treasury Department. It does NOT permit him to write regulations that affect:
- Personnel or property OUTSIDE the Treasury Department but within the Executive Branch where he works.
- Personnel or property within the Legislative or Judicial Branches of the government.
- PRIVATE “nationals of the United States” domiciled or residing outside the exclusive jurisdiction of Congress who are standing on land protected by the Constitution and have made no elections or accepted no privileges that might give rise to the power to regulate or tax.
The separation of powers doesn’t permit GEOGRAPHICALLY INTERNAL taxation (within United StatesP) and its a treasonous act to allow Congress or the IRS or to deceive people into consenting to a destruction of the separation of powers inadvertently. No one can unilaterally consent to destroy the CIVIL and constitutional separation of powers that is at the heart of the constitution:
Government Conspiracy to Destroy the Separation of Powers, Form #05.023
https://sedm.org/Forms/05-MemLaw/SeparationOfPowers.pdf
Every country in the world, however, permits a FOREIGN election to procure protection and it’s even in the Law of Nations. See:
The Law of Nations, Vattel
https://famguardian.org/Publications/LawOfNations/vattel.htm
Why should the U.S. be different? That’s why its POINTLESS and even frivolous to argue that 26 C.F.R. §1.1-1(c) does NOT include Fourteenth Amendment U.S. nationals. It DOES.
So Jesus was ABSOLUTELY RIGHT, wasn’t He?
Peter and His Master Pay Their Taxes
24 When they had come to Capernaum, those who received the temple tax came to Peter and said, “Does your Teacher not pay the temple tax?”25 He said, “Yes.”
And when he had come into the house, Jesus anticipated him, saying, “What do you think, Simon? From whom do the kings of the earth take customs or taxes, from their sons or from strangers?”
26 Peter said to Him, “From strangers.”
Jesus said to him, “Then the sons [POLITICAL and not CIVIL citizens] are free. 27 Nevertheless, lest we offend them, go to the sea, cast in a hook, and take the fish that comes up first. And when you have opened its mouth, you will find a piece of money; take that and give it to them for Me and you.”
[Matt. 17:24-27, Bible, NKJV]
So, to make this….ahem…. “legal” … they permit for volunteering INTO a “Treasury position”. This presentation proves that’s EXACTLY what is happening, in fact:
How American Nationals Volunteer to Pay Income Tax, Form #08.024
https://sedm.org/Forms/08-PolicyDocs/HowYouVolForIncomeTax.pdf
Note also that:
- Courts cannot entertain PURELY political matters.
- The only matters they can hear CIVILLY are those involving ACTS of Congress.
- If you are never anything MORE than a political citizen by virtue of BIRTH because you make no CIVIL election, including CIVIL citizen**+D, NO COURT can even hear the matter.
- This is why in the famous case of Cook v. Tait, 265 U.S. 47 (1924), Cook, a U.S. national domiciled in Mexico at the time, had to make a civil “U.S. person” election by filing a 1040 form in order to even entertain a case in the U.S. Supreme Court. The U.S. Supreme Court HID this fact in their ruling.
- By the U.S. Supreme Court HIDING Cook’s consent and election to transition from a POLITICAL citizen* to the CIVIL citizen**+D subclass, they:
5.1. Hid the requirement for consent at the FOUNDATION of whether government is acting justly, per the Declaration of Independence.
5.2. Created the false appearance that consent was unnecessary.
5.3. Hid or avoided having to discuss the distinctions between POLITICAL and CIVIL citizens and how one transitions from the POLITICAL class in 26 C.F.R. §1.1-1(c) to the CIVIL subclass at 26 C.F.R. §1.1-1(a) and (b).
The above are further discussed in:
Invisible Consent, FTSIG
https://ftsig.org/how-you-volunteer/invisible-consent/
You can find a continuation of this line of questions at:
FAQ: Do you think the “U.S. citizen” election stateside is a valid franchise election or a misapplication of the 911(d)(3) provision?, FTSIG
https://ftsig.org/faq-do-you-think-the-u-s-citizen-election-stateside-is-a-valid-franchise-election-or-a-misapplication-of-the-911d3-provision/
5. Sample 1040NR Attachment
VERIFIED MANDATORY DISCLOSURE STATEMENT FOR ATTACHED 1040-NR TAX RETURN PURSUANT TO 26 C.F.R. 1.6012-1(b)(1)(i)(c)
1. INTRODUCTION:
Mailing Address: ______________________________________________________ (NOT a domicile or residence)
Identifying Number: _____________________ (Privately issued and owned/licensed number but matching a public SSN)
2. NATURE AND AMOUNT OF EXCLUSION
This statement of gross income exclusion(s) is provided pursuant to 26 C.F.R. § 1.6012-1(b)(1)(i)(c). The following items of gross income are excluded from the Form 1040NR to which this statement applies:
Table 1. Gross Income Exclusions
| Information Return | Payer’s EIN | Amount | Nature of Exclusion |
| 1099R | Amount reported is not derived from activity embraced by 26 U.S.C. § 872(a)(2). |
3. AUTHORITY FOR EXCLUSION:
This statement is made pursuant to 26 C.F.R. §1.6012-1(b)(1)(i)(c), which states in relevant part:
[I]f the nonresident alien individual has no gross income for the taxable year, he is not required to complete the return schedules but must attach a statement to the return indicating the nature of any exclusions claimed and the amount of such exclusions to the extent such amounts are readily determinable.
[26 C.F.R. §1.6012-1(b)(1)(i)(c) (emphasis added).]
4. STATUS CLASSES OF PAYMENT RECIPIENT:
4.1. Civil Status: Recipient is a “nonresident alien” pursuant to 26 U.S.C. §7701(b)(1)(B). The term “nonresident alien,” when applied to a natural person, embraces two political status subclasses:
4.1.1 Foreign nationals (aliens); and
4.1.2 U.S. nationals
4.2. Political Status: Recipient is a U.S. national pursuant to 8 U.S.C. §1101(a)(22) and 22 C.F.R. §51.1. Recipient is physically present upon a situs protected by the United States Constitution (i.e., neither a “citizen” abroad, nor upon a territory, nor a non-citizen national of a territory or possession).
5. GROSS INCOME:
5.1. Gross Income and its Classes
Gross Income
In the case of a nonresident alien individual, except where the context clearly indicates otherwise, gross income includes only—
(1) gross income which is derived from sources within the United States and which is not effectively connected with the conduct of a trade or business within the United States, and
(2) gross income which is effectively connected with the conduct of a trade or business within the United States.
[26 U.S.C. § 872(a)]
5.2 Taxation of Each Gross Income Class
5.2.1 Gross income under paragraph 872(a)(1) is taxed only to aliens pursuant to 26 U.S.C. §871(a) when in receipt of FDAP income. (emphasis added)
5.2.2 Gross income under paragraph (2) above is taxed to aliens and U.S. nationals alike pursuant to 26 U.S.C. §871(b) when effectively connected with the conduct of a trade or business in the United States. (emphasis added)
6. CHOICE OF LAW AND TERMS OF COMMERCIAL USE OF IDENTIFYING INFORMATION:
I do NOT accept the benefit or privilege of any “domestic” civil statutory status or definition created or organized by any government. Exclusions claimed herein are not privileges but a statutory recognition of the exercise of private unalienable rights under rules of equity and the common law. 26 C.F.R. §1.6012-1(b)(1)(i)(c) recognizes this fact. Therefore, any administrative or legal disputes relating to this claim or submission shall be settled ONLY under equity, the Bill of Rights, the Constitution, and the common law and no civil statute. This claim would not be necessary if you would penalize and prosecute third parties for falsely characterizing or stealing my private property without my consent as the law requires. I will not tolerate efforts to convert my private property to public property without express written consent, consideration, definitions, and choice of law that only I can determine as the absolute owner of the private property documented herein. When justice becomes a civil privilege, it becomes injustice. All rights reserved. Any attempt by anyone (you or the government you work for or any third party you give my information to) to use my identity, property, or information provided for any commercial or civil enforcement purpose that benefits anyone other than me (beyond what is expressly authorized by me in this submission) is an unauthorized act of identity theft subject to penalty two times the value involuntarily extracted and doubling every year fees go unpaid. Such attempts shall constitute admissible evidence of consent to these terms pursuant to the Minimum Contacts Doctrine and to voluntarily waive official, judicial, and sovereign immunity, and pay all legal fees if recovery of said fees must be legally compelled.
7. JURAT:
Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements (including this one), and to the best of my knowledge and belief, they are true, correct, and complete.
Signature: ______________________________
Executed on: _________________________
NOTARY PUBLIC’S JURAT
Subscribed and sworn to (or affirmed) before me on this _______ day of ____________________, 20___, by
_______________________________________________, proved to me on the basis of satisfactory evidence to be the person(s) who appeared before me
WITNESS my hand and official seal.
_______________________________________________________SEAL
Notary Public
My Commission Expires On: