PROOF OF FACTS: “individual” is a public officer fiction and “U.S. source” means GOVERNMENT source
1. Admit that “property” consists of the following:
property. (14c) 1. Collectively, the rights in a valued resource such as land, chattel, or an intangible. • It is common to describe property as a “bundle of rights.” These rights include the right to possess and use, the right to exclude, and the right to transfer. – Also termed bundle of rights. 2. Any external thing over which the rights of possession, use, and enjoyment are exercised <the airport is city property>.
“‘Property (from the Lat. proprius, meaning belonging to one; one’s own) signifies, in a strict sense, one’s exclusive right of ownership of a thing.’ In their strict meanings, therefore, the right of ownership and property are synonymous, each term signifying a bundle or collection of rights. In a secondary meaning, however, the term ‘property’ is applied to every kind of valuable right and interest that can be made the subject of ownership, and in this sense, since it is the subject of ownership, land is called property. The term, therefore, includes both real and personal property, and it is often thus expressly defined in statutes. The word ‘property,’ however, may have different meanings, under different circumstances, according to the manner in which it is used.” William L. Burdick, Handbook of the Law of Real Property 2-3 (1914) (citations omitted).“In its widest sense, property includes all a person’s legal rights, of whatever description. A man’s property is all that is his in law. This usage, however, is obsolete at the present day, though it is common enough in the older books …. In a second and narrower sense, property includes not all a person’s rights, but only his proprietary as opposed to his personal rights. The former constitute his estate or property, while the latter constitute his status or personal condition. In this sense a man’s land, chattels, shares, and the debts due to him are his property; but not his life or liberty or reputation …. In a third application, which is that adopted [here], the term includes not even all proprietary rights, but only those which are both proprietary and in rem. The law of property is the law of proprietary rights in rem, the law of proprietary rights in personam being distinguished from it as the law of obligations. According to this usage a freehold or leasehold estate in land, or a patent or copyright, is property; but a debt or the benefit of a contract is not …. Finally, in the narrowest use of the term, it includes nothing more than corporeal property – that is to say, the right of ownership in a material object, or that object itself.” John Salmond, Jurisprudence 423-24. (Glanville L. Williams ed., 10th ed. 1947).
[Black’s Law Dictionary, 11th Edition, p. 1470]
right, n. (bef. 12c) 1. That which is proper under law, morality, or ethics . Cf. WRONG.
[ . . ]
2. Something that is due to a person by just claim, legal guarantee, or moral principle . 3. A power, privilege, or immunity secured to a person by law. 4. A legally enforceable claim that another will do or will not do a given act; a recognized and protected interest the violation of which is a wrong. 5. (often pl.) The interest, claim, or ownership that one has in tangible or intangible property.
[Black’s Law Dictionary, 11th Edition, p. 1581]
ANSWER: _____Admit ____Deny
2. Admit that by the above definition, “labor” and “services” when sold in an “arm’s length” transaction are property of the laborer rendered to the recipient of the labor or service in equal exchange for consideration at the time the services were rendered.
arm’s-length, adj. (1858) Of, relating to, or involving dealings between two parties who are not related or not on close terms and who are presumed to have roughly equal bargaining power; not involving a confidential relationship . Cf. ARM-IN-ARM.
[Black’s Law Dictionary, 11th Edition, p. 134]
ANSWER: _____Admit ____Deny
3. Admit that intangible assets are property that have no physical form. They cannot be touched or seen and include “labor” or “services” as a “thing in action”.
intangible, adj. (17c) Not capable of being touched; impalpable; INCORPOREAL.
intangible, n. (1914) Something that lacks a physical form; an abstraction, such as responsibility; esp., an asset that is not corporeal, such as intellectual property.
> general intangible. (1935) Any personal property other than accounts, chattel paper, commercial tort claims, deposit accounts, documents, goods, instruments, investment property, letter-of-credit rights, letters of credit, money, and oil, gas, or other minerals before extraction. • Some examples are goodwill, things in action, and literary rights. UCC §9-102(a)(42). See intangible property under PROPERTY •
> payment intangible. (1996) A general intangible under which the account debtor’s principal obligation is a monetary obligation. UCC §9-102(a}(61) .intangible asset. 1. See ASSET. 2. See intangible trade value under VALUE (2).
[Black’s Law Dictionary, 11th Edition, p. 962]
intangible property. (1843) Property that lacks a physical existence. • Examples include stock options and business goodwill. Cf. tangible property.
[Black’s Law Dictionary, 11th Edition, p. 1471]
ANSWER: _____Admit ____Deny
4. Admit that labor of a physical human being or “services” of a fictional entity (civil legal “person” or “individual”, LLC, trust, corporation, etc) are identified as “intangible” property or assets.
> intangible asset. (1899) Any nonphysical asset or resource that can be amortized or converted to cash, such as patents, goodwill, and computer programs, or a right to something, such as services paid for in advance .
[Black’s Law Dictionary, 11th Edition, p. 145]
ANSWER: _____Admit ____Deny
5. Admit that because labor and services are intangibles, they can have no physical location or geography for tax purposes.
ANSWER: _____Admit ____Deny
6. Admit that Federal Reserve Notes, like labor and services, are INTANGIBLES that cannot be linked to any specific geography or physical or geographical source as the term “source” is used in the Internal Revenue Code. Federal Reserve Notes are “promissory notes” and “obligations”.
INTANGIBLE PROPERTY. Used chiefly in the law of taxation, this term means such property as has no intrinsic and marketable value, but is merely the representative or evidence of value, such as certificates of stock, bonds, promissory notes[such as Federal Reserve Notes], and franchises. Western Union Tel. Co. v. Norman, C.C.Ky., 77 F. 26; In re Hanson’s Estate, 195 N.Y.S. 255, 119 Mich. 100; City of Richmond v. Drewry-Hughes Co., 122 Va. 178, 90 S.E. 635.
[Black’s Law Dictionary, Fourth Edition, p. 946]
ANSWER: _____Admit ____Deny
7. Admit that intangible property such as labor and services are taxed at the domicile of the human or artificial entity rendering the labor or service in exchange for compensation.
“Respecting this, there is an obvious distinction between the tangible and intangible property, in the fact that the latter is held secretly; that there is no method by which its existence or ownership can be ascertained in the State of its situs, except perhaps in the case of mortgages or shares of stock. So if the owner be discovered, there is no way by which he can be reached by process in a State other than that of his domicil, or the collection of the tax otherwise enforced. In this class of cases the tendency of modern authorities is to apply the maxim mobilia sequuntur personam, and to hold that the property may be taxed at the domicil of the owner as the real situs of the debt, and also, more particularly in the case of mortgages, in the State where the property is retained. Such has been the repeated rulings of this court. Tappan v. Merchants’ National Bank, 19 Wall. 490; Kirtland v. Hotchkiss, 100 U.S. 491; Bonaparte v. Tax Court, 104 U.S. 592; Sturges v. Carter, 114 U.S. 511; Kidd v. Alabama, 188 U.S. 730; Blackstone v. Miller, 188 U.S. 189.”
[Union Refrigerator Transit Co. v. Kentucky, 199 U.S. 194, 205 (1905);
SOURCE: https://scholar.google.com/scholar_case?case=14163786757633929654]
ANSWER: _____Admit ____Deny
8. Admit that domicile is a voluntary choice of a governmental service provider of civil statutory protection and that it cannot be coerced or else involuntary servitude is the result.
The obligation of one domiciled within a state to pay taxes there, arises from unilateral action of the state government in the exercise of the most plenary of sovereign powers, that to raise revenue to defray the expenses of government and to distribute its burdens equably among those who enjoy its benefits. Hence, domicile in itself establishes a basis for taxation. Enjoyment of the privileges of residence within the state, and the attendant right to invoke the protection of its laws, are inseparable from the responsibility for sharing the costs of government. See Fidelity & Columbia Trust Co. v. Louisville, 245 U.S. 54, 58; Maguire v. Trefry, 253 U.S. 12, 14, 17; Kirtland v. Hotchkiss, 100 U.S. 491, 498; Shaffer v. Carter, 252 U.S. 37, 50. The Federal Constitution imposes on the states no particular modes of taxation, and apart from the specific grant to the federal government of the exclusive 280*280 power to levy certain limited classes of taxes and to regulate interstate and foreign commerce, it leaves the states unrestricted in their power to tax those domiciled within them, so long as the tax imposed is upon property within the state or on privileges enjoyed there, and is not so palpably arbitrary or unreasonable as to infringe the Fourteenth Amendment. Kirtland v. Hotchkiss, supra.
[Lawrence v. State Tax Commission, 286 U.S. 276 (1932); SOURCE: https://scholar.google.com/scholar_case?case=10241277000101996613]
ANSWER: _____Admit ____Deny
9. Admit that the domicile of the party providing labor or services is not synonymous with the physical location that a specific labor or service is performed. For example someone domiciled in a state mentioned in the constitution and working:
- In a state other than the one he is domiciled.
- In the District of Columbia.
. . would be taxed at their domicile and not the place they work.
ANSWER: _____Admit ____Deny
10. Admit that taxing intangible property such as labor and “services” at a place OTHER than the domicile of the laborer or service provider is UNJUST:
“It is also essential to the validity of a tax that the property shall be within the territorial jurisdiction of the taxing power. Not only is the operation of state laws limited to persons and property within the boundaries of the State, but property which is wholly and exclusively within the jurisdiction of another State, receives none of the protection for which the tax is supposed to be the compensation. This rule receives its most familiar illustration in the cases of land which, to be taxable, must be within the limits of the State. Indeed, we know of no case where a legislature has assumed to impose a tax upon land within the jurisdiction of another State, much less where such action has been defended by any court. It is said by this court in the Foreign-held Bond case, 15 Wall. 300, 319, that no adjudication should be necessary to establish so obvious a proposition as that property lying beyond the jurisdiction of a State is not a subject upon which her taxing power can be legitimately exercised.“
[Union Refrigerator Transit Co. v. Kentucky, 199 U.S. 194, 204 (1905); SOURCE: https://scholar.google.com/scholar_case?case=14163786757633929654]
ANSWER: _____Admit ____Deny
11. Admit that because labor and “services” as intangibles can have no location or geography, then they cannot have a geographical “source” for income tax purposes, such as that indicated in 26 U.S.C. §861.
26 U.S. Code § 861 – Income from sources within the United States
(a) Gross income from sources within United States
The following items of gross income shall be treated as income from sources within the United States:
(1) Interest
Interest from the United States or the District of Columbia, and interest on bonds, notes, or other interest-bearing obligations of noncorporate residents or domestic corporations not including—
(i) on deposits with a foreign branch of a domestic corporation or a domestic partnership if such branch is engaged in the commercial banking business, and
(ii) on amounts satisfying the requirements of subparagraph (B) of section 871(i)(3) which are paid by a foreign branch of a domestic corporation or a domestic partnership, and
(B) in the case of a foreign partnership, which is predominantly engaged in the active conduct of a trade or business outside the United States, any interest not paid by a trade or business engaged in by the partnership in the United States and not allocable to income which is effectively connected (or treated as effectively connected) with the conduct of a trade or business in the United States.
ANSWER: _____Admit ____Deny
12. Admit that the “source” of revenue paid for labor or services in accordance with the above has nothing to do with the geography from which the payment for services originated or even the place the services were physically performed.
ANSWER: _____Admit ____Deny
13. Admit that “United States” in its commercial sense is domiciled in the District of Columbia:
Uniform Commercial Code (U.C.C.)
§ 9-307. LOCATION OF DEBTOR.(h) [Location of United States.]
The United States is located in the District of Columbia.
[SOURCE: https://www.law.cornell.edu/ucc/9/9-307]
ANSWER: _____Admit ____Deny
14. Admit that all of the “sources within the United States” listed above that are INTANGIBLES have no geography such that “United States” cannot be interpreted in its GEOGRAPHICAL sense under 26 U.S.C. §7701(a)(9) and (a)(10).
ANSWER: _____Admit ____Deny
15. Admit that the term “sources within the United States” under 26 U.S.C. §871 therefore means of the “U.S. Inc.” federal corporation under 28 U.S.C. §3002(15)(A) to those rendering services under contract to that corporation.
ANSWER: _____Admit ____Deny
16. Admit that “personal property” EXCLUDES services performed by a “taxpayer” fiction and thus, that a “taxpayer” is a legislative creation and fiction and public officer of the national government.
>personal property. (18c) 1. Any movable or intangible thing that is subject to ownership and not classified as real property. – Also termed personalty; personal estate; movable estate; (in plural) things personal. Cf. real property. 2. Tax. Property not used in a taxpayer’s trade or business or held for [CIVIL STATUTORY but not PRIVATE] income production or collection.
[Black’s Law Dictionary, 11th Edition, p. 1472]
26 U.S. Code § 7701 – Definitions
(a) When used in this title, where not otherwise distinctly expressed or manifestly incompatible with the intent thereof—
(26) Trade or business
The term “trade or business” includes the performance of the functions of a public office.
ANSWER: _____Admit ____Deny
17. Admit that services performed by a “taxpayer” fiction under 26 U.S.C. §7701(a)(14) are services performed by the national government as the CREATOR and therefore OWNER of the “taxpayer” fiction by consent of the volunteer filling the “taxpayer” office.
But when Congress creates a statutory right [a “privilege” or “public right” in this case, such as a “trade or business”], it clearly has the discretion, in defining that right, to create presumptions, or assign burdens of proof, or prescribe remedies; it may also provide that persons seeking to vindicate that right must do so before particularized tribunals [such as Article IV FRANCHISE courts such as Tax Court] created to perform the specialized adjudicative tasks related to that right. FN35 Such provisions do, in a sense, affect the exercise of judicial power, but they are also incidental to Congress’ power to define the right that it has created. No comparable justification exists, however, when the right being adjudicated is not of congressional creation. In such a situation, substantial inroads into functions that have traditionally been performed by the Judiciary cannot be characterized merely as incidental extensions of Congress’ power to define rights that it has created. Rather, such inroads suggest unwarranted encroachments upon the judicial power of the United States, which our Constitution reserves for Art. III courts.
[Northern Pipeline Const. Co. v. Marathon Pipe Line Co., 458 U.S. 50, 69-70, 102 S.Ct. 2858 (1983);
SOURCE: https://scholar.google.com/scholar_case?case=17768408304219861886]
26 U.S. Code § 7701 – Definitions
(a)When used in this title, where not otherwise distinctly expressed or manifestly incompatible with the intent thereof—
(4)Domestic
The term “domestic” when applied to a corporation or partnership means created or organized in the United States [federal corporation, not geography] or under the law of the United States or of any State unless, in the case of a partnership, the Secretary provides otherwise by regulations.
ANSWER: _____Admit ____Deny
18. Admit that the domicile of the “taxpayer” office, status, legal status, or tax status is that of its CREATOR and OWNER, which is the District of Columbia in the case of the national government.
4 U.S. Code § 72 – Public offices; at seat of Government
All offices attached to the seat [domicile] of government shall be exercised in the District of Columbia, and not elsewhere, except as otherwise expressly provided by law.
(July 30, 1947, ch. 389, 61 Stat. 643.)
seat of government. (16c) The country’s capital, a state capital, a county seat, or other location where the principal offices of the national, state, and local governments are located.
[Black’s Law Dictionary, 11th Edition, p. 1620]
ANSWER: _____Admit ____Deny
See: Your Rights as a “Non-Taxpayer”, Publication 1a, Form #08.008; https://sedm.org/LibertyU/NontaxpayerBOR.pdf
19. Admit that a tax on labor or services rendered by the “taxpayer” fiction at the domicile of said fiction in the District of Columbia is a tax on intangibles OWNED as PUBLIC property by the national government.
ANSWER: _____Admit ____Deny
20. Admit that income tax imposed upon the “taxpayer” fiction and res as PUBLIC property of the national government essentially functions as “rent” on the use of that res and property by those who volunteer to be surety for said fiction. In other words, the Internal Revenue Code is a “rent an identity” franchise.
ANSWER: _____Admit ____Deny
See also: Proof That There Is a “Straw Man”, Form #05.042; https://sedm.org/Forms/05-MemLaw/StrawMan.pdf]
21. Admit that domicile of the “taxpayer” fiction and the domicile of human being who volunteered to be SURETY for the fiction are not synonymous.
26 CFR § 301.7701(b)-2 – Closer connection exception.
(c) Tax home—
(1) Definition. For purposes of section 7701 (b) and the regulations under that section, the term “tax home” has the same meaning that it has for purposes of section 162(a)(2) (relating to travel expenses while away from home). Thus, an [CIVIL STATUTORY and not CONSTITUTIONAL] individual’s tax home is considered to be located at the individual’s regular or principal (if more than one regular) place of business. If the individual has no regular or principal place of business because of the nature of the business, or because the individual is not engaged in carrying on any trade or business within the meaning of section 162(a), then the individual’s tax home is the individual’s regular place of abode in a real and substantial sense.
(2) Duration and nature of tax home.
The tax home maintained by the alien individual must be in existence for the entire current year. The tax home must be located in the same foreign country for which the individual is claiming to have the closer connection described in paragraph (d) of this section.
ANSWER: _____Admit ____Deny
22. Admit that the ordinary “place of business” of the “taxpayer” fiction is the District of Columbia, which is the domicile of its OWNER and that such owner is the national government.
ANSWER: _____Admit ____Deny
23. Admit that only aliens are subject to the physical presence test in 26 U.S.C. §7701(b) and that “nationals of the United States” are not.
26 U.S. Code § 7701 – Definitions
(b) Definition of resident alien and nonresident alien
(1) In general
For purposes of this title (other than subtitle B)—
(A) Resident alien
An alien individual shall be treated as a resident of the United States with respect to any calendar year if (and only if) such individual meets the requirements of clause (i), (ii), or (iii):
(i) Lawfully admitted for permanent residence
Such individual is a lawful permanent resident of the United States at any time during such calendar year.
(ii) Substantial presence test
Such individual meets the substantial presence test of paragraph (3).
Such individual makes the election provided in paragraph (4).
ANSWER: _____Admit ____Deny
24. Admit that “nationals of the United States” are nonresidents everywhere in the WORLD because they are not subject to the presence test.
ANSWER: _____Admit ____Deny
25. Admit that a “nonresident alien individual” is a fiction of law engaged in privileged “trade or business” by virtue of taking deductions on a 1040-NR tax return.
26 U.S. Code § 873 – Deductions
(a) General rule
In the case of a nonresident alien individual, the deductions shall be allowed only for purposes of section 871(b) and (except as provided by subsection (b)) only if and to the extent that they are connected with income which is effectively connected with the conduct of a trade or business within the United States; and the proper apportionment and allocation of the deductions for this purpose shall be determined as provided in regulations prescribed by the Secretary.
(b) Exceptions
The following deductions shall be allowed whether or not they are connected with income which is effectively connected with the conduct of a trade or business within the United States:
The deduction allowed by section 165 for casualty or theft losses described in paragraph (2) or (3) of section 165(c), but only if the loss is of property located within the United States.
The deduction for charitable contributions and gifts allowed by section 170.
The deduction for personal exemptions allowed by section 151, except that only one exemption shall be allowed under section 151 unless the taxpayer is a resident of a contiguous country or is a national of the United States.
ANSWER: _____Admit ____Deny
26. Admit that a “national of the United States” electing or acting as a “nonresident alien” above who does NOT pursue the “benefit” of privileged deductions under 26 U.S.C. §162 as indicated above is not receiving consideration or benefit because civil protection is provided by the state of their domicile rather than the national government, and thus, that they cannot be taxed because no benefit is delivered.
The power of taxation, indispensable to the existence of every civilized government, is exercised upon the assumption of an equivalent rendered to the taxpayer in the protection of his person and property, in adding to the value of such property, or in the creation and maintenance of public conveniences in which he shares, such, for instance, as roads, bridges, sidewalks, pavements, and schools for the education of his children. If the taxing power be in no position to render these services, or otherwise to benefit the person or property taxed, and such property be wholly within the taxing power of another State, to which it may be said to owe an allegiance and to which it looks for protection, the taxation of such property within the domicil of the owner partakes rather of the nature of an extortion than a tax, and has been repeatedly held by this court to be beyond the power of the legislature and a taking of property without due process of law. Railroad Company v. Jackson, 7 Wall. 262; State Tax on Foreign-held Bonds, 15 Wall. 300; Tappan v. Merchants’ National Bank, 19 Wall. 490, 499; Delaware &c. R.R. Co. v. Pennsylvania, 198 U.S. 341, 358. In Chicago &c. R.R. Co. v. Chicago, 166 U.S. 226, it was held, after full consideration, that the taking of private property 203*203 without compensation was a denial of due process within the Fourteenth Amendment. See also Davidson v. New Orleans, 96 U.S. 97, 102; Missouri Pacific Railway v. Nebraska, 164 U.S. 403, 417; Mount Hope Cemetery v. Boston, 158 Massachusetts, 509, 519.
[Lawrence v. State Tax Commission, 286 U.S. 276, 202-203 (1932); SOURCE: https://scholar.google.com/scholar_case?case=10241277000101996613]
ANSWER: _____Admit ____Deny
27. Admit that it is not a privilege or benefit or even “profit” to be compensated in full for services or labor rendered for their equal economic value, even in the case where those services are rendered to the national government under contract.
ANSWER: _____Admit ____Deny
28. Admit that a CONSTITUTIONAL tax on “income” or “profit” is an indirect excise tax as used in Article 1, Section 8, Clause 1 of the Constitution and the Sixteenth Amendment.
“The Sixteenth Amendment declares that Congress shall have power to levy and collect taxes on income, “from [271 U.S. 174] whatever source derived,” without apportionment among the several states and without regard to any census or enumeration. It was not the purpose or effect of that amendment to bring any new subject within the taxing power. Congress already had power to tax all incomes. But taxes on incomes from some sources had been held to be “direct taxes” within the meaning of the constitutional requirement as to apportionment. Art. 1, § 2, cl. 3, § 9, cl. 4; Pollock v. Farmers’ Loan & Trust Co., 158 U.S. 601. The Amendment relieved from that requirement, and obliterated the distinction in that respect between taxes on income that are direct taxes and those that are not, and so put on the same basis all incomes “from whatever source derived.” Brushaber v. Union P. R. Co., 240 U.S. 1, 17. “Income” has been taken to mean the same thing as used in the Corporation Excise Tax Act of 1909, in the Sixteenth Amendment, and in the various revenue acts subsequently passed. Southern Pacific Co. v. Lowe, 247 U.S. 330, 335; Merchants’ L. & T. Co. v. Smietanka, 255 U.S. 509, 219. After full consideration, this Court declared that income may be defined as gain derived from capital, from labor, or from both combined, including profit gained through sale or conversion of capital. Stratton’s Independence v. Howbert, 231 U.S. 399, 415; Doyle v. Mitchell Brothers Co., 247 U.S. 179, 185; Eisner v. Macomber, 252 U.S. 189, 207. And that definition has been adhered to and applied repeatedly. See, e.g., Merchants’ L. & T. Co. v. Smietanka, supra; 518; Goodrich v. Edwards, 255 U.S. 527, 535; United States v. Phellis, 257 U.S. 156, 169; Miles v. Safe Deposit Co., 259 U.S. 247, 252-253; United States v. Supplee-Biddle Co., 265 U.S. 189, 194; Irwin v. Gavit, 268 U.S. 161, 167; Edwards v. Cuba Railroad, 268 U.S. 628, 633. In determining what constitutes income, substance rather than form is to be given controlling weight. Eisner v. Macomber, supra, 206. [271 U.S. 175]”
[Bowers v. Kerbaugh-Empire Co., 271 U.S. 170, 174, (1926)]
ANSWER: _____Admit ____Deny
29. Admit that excise or use taxes on “taxpayer” fictions created and owned by the national government are NOT “income taxes” as used in Article 1, Section 8, Clause 1 or the Sixteenth Amendment, but rental or use fees for PUBLIC/GOVERNMENT property (such as fictions legislatively created and therefore owned by Congress) instead. Taxes on these fictions need not upon ONLY PROFIT, but may also be upon GROSS RECEIPTS at the discretion of the owner of the fiction .
“We must reject in this case, as we have rejected in cases arising under the Corporation Excise Tax Act of 1909 (Doyle, Collector, v. Mitchell Brothers Co., 247 U.S. 179, 38 Sup. Ct. 467, 62 L. Ed.–), the broad contention submitted on behalf of the government that all receipts—everything that comes in-are income within the proper definition of the term ‘gross income,’ and that the entire proceeds of a conversion of capital assets, in whatever form and under whatever circumstances accomplished, should be treated as gross income. Certainly the term “income’ has no broader meaning in the 1913 act than in that of 1909 (see Stratton’s Independence v. Howbert, 231 U.S. 399, 416, 417 S., 34 Sup. Ct. 136), and for the present purpose we assume there is not difference in its meaning as used in the two acts.”
[Southern Pacific Co., v. Lowe, 247 U.S. 330, 335, 38 S.Ct. 540 (1918)]
ANSWER: _____Admit ____Deny
30. Admit that a “national of the United States” born within a constitutional state and with a domicile outside the exclusive jurisdiction of the national government who seeks no CIVIL protection from the national government as a “foreign person” and claims no privileged “trade or business” deductions is therefore NOT a “nonresident alien individual” but rather a “non-person”, a “transient foreigner”, and a “stateless person” in relation to the national government.
ANSWER: _____Admit ____Deny
See: META AI: “Nonresident Alien” v. “non-resident alien”, SEDM; https://ftsig.org/meta-ai-nonresident-alien-v-non-resident-alien/
31. Admit that a “national of the United States” all of whose earnings are EXCLUDED rather than EXEMPTED from tax under 26 U.S.C. §872 does not need privileged deductions.
ANSWER: _____Admit ____Deny
See: Excluded Earnings and People, Form #14.019; https://sedm.org/Forms/14-PropProtection/ExcludedEarningsAndPeople.pdf.
32. Admit that a “national of the United States” all of whose earnings are EXCLUDED rather than EXEMPTED under 26 U.S.C. §872 but who mistakenly puts any part of their earnings on a tax return is NOT in receipt of a taxable privilege or any form of benefit or consideration from the national government that could give rise to a lawful tax obligation or quid pro quo obligation.
ANSWER: _____Admit ____Deny
33. Admit that a “fiction of law” such as a statutory “taxpayer” cannot be employed to work an injustice because it is created to PREVENT injustice.
The proper use of legal fiction is to prevent injustice, according to the maxim “in fictione juris semper aequitas existat.” See Eidman v. Martinez, 184 U.S. 578; Blackstone v. Miller, 188 U.S. 189, 206. “No fiction,” says Blackstone, “shall extend to work an injury; its proper operation being to prevent a mischief or remedy an inconvenience, which might result from a general rule of law.” The opinion argues with great force against the injustice of taxing extra-territorial property, when it is also taxable in the State where it is located. Similar cases to the same effect are People v. Smith, 88 N.Y. 576; City of New Albany v. Meekin, 3 Indiana, 481; Wilkey v. City of Pekin, 19 Illinois, 160; Johnson v. Lexington, 14 B. Monroe, 521; Catlin v. Hull, 21 Vermont, 152; Nashua Bank v. Nashua, 46 N.H. 389.
[Union Refrigerator Transit Co. v. Kentucky, 199 U.S. 194, 208 (1905); SOURCE: https://scholar.google.com/scholar_case?case=14163786757633929654]
ANSWER: _____Admit ____Deny
34. Admit that when a human being protected by the Thirteenth Amendment is domiciled outside the exclusive jurisdiction of the national government and yet is compelled:
a. To become involuntary surety for the actions of a “taxpayer” fiction or office OR
b. To donate otherwise private property to the fiction by associating a franchise mark such as a Social Security Number to said their private property OR
c. To pay income tax for civil statutory protection deriving from a FOREIGN domicile that he or she does not want and regards as an INJURY and not protection.
. . .then the fiction is being abused to work an injustice, to STEAL private property in violation of the Fifth Amendment takings clause, and to kidnap the identity of those who are compelled into servitude of the straw man “taxpayer”.
“And by statutory definition, ‘taxpayer’ includes any person, trust or estate subject to a tax imposed by the revenue act. …Since the statutory definition of ‘taxpayer’ is exclusive, the federal courts do not have the power to create nonstatutory taxpayers for the purpose of applying the provisions of the Revenue Acts…“
[C.I.R. v. Trustees of L. Inv. Ass’n, 100 F.2d. 18 (1939)]
ANSWER: _____Admit ____Deny
See:
- Government Identity Theft, Form #05.046
https://sedm.org/Forms/05-MemLaw/GovernmentIdentityTheft.pdf. - How Scoundrels Corrupted Our Republican Form of Government, Family Guardian Fellowship
https://famguardian.org/Subjects/Taxes/Evidence/HowScCorruptOurRepubGovt.htm
35. Admit that filing a 1040-NR tax return in which the term “taxpayer” as well as all the other terms on the form are defined to exclude the civil statutory context and include those who are nonresident, not in receipt of privileges, and who have loaned their private property to the national government by allowing it to be withheld or sent to the national government with legal strings attached:
a. Do NOT volunteer for the “taxpayer” fiction.
b. Are not working an injustice with the “taxpayer” fiction, but in fact have REPLACED it with their own counter-offer under the U.C.C.
c. Are emulating the national government to in effect rent out their OWN created fiction and property for a fee or charge, which is their EQUAL right.
ANSWER: _____Admit ____Deny
See, for example:
- Tax Form Attachment, Form #04.201
https://sedm.org/Forms/04-Tax/2-Withholding/TaxFormAtt.pdf - Avoiding Traps in Government Forms Course, Form #12.023
https://sedm.org/LibertyU/AvoidingTrapsGovForms.pdf - Using the Laws of Property to Respond to a Tax Collection Notice, Form #14.015
https://sedm.org/using-the-laws-of-property-to-respond-to-a-federal-or-state-tax-collection-notice/