PROOF OF FACTS: That my earnings from labor on a 1040-NR tax return are not taxable
SOURCE: Proof that Involuntary Income Taxes on Your Labor are Slavery, Form #05.055, Section 8.10; https://sedm.org/Forms/05-MemLaw/ProofIncomeTaxLaborSlavery.pdf
This section provides the most succinct possible summary of reasons why earnings from your labor are not taxable that you can use on the 1040-NR Nonresident Alien tax return:
1. Human labor or services are classified under the common law as “intangibles”.
2. The taxation of intangibles is always at the location of VOLUNTARY domicile of the human or entity rendering the labor or services in a private or constitutional sense. Union Refrigerator Transit Co. v. Kentucky, 199 U.S. 194, 205 (1905).
3. A nonresident alien in relation to the statutory geographical “United States” as defined in 26 U.S.C. §7701(a)(9) and (a)(10) such as myself is not:
3.1. Domiciled and therefore cannot be taxed there.
3.2. Representing a fiction that is domiciled there that can be taxed.
4. 26 U.S.C. §871(a) both require that the taxation of FDAP must be upon PROFIT and not GROSS receipts. This is consistent with the following:
4.1 26 U.S.C. §871(a) earnings are not privileged because not “effectively connected”. Thus, the Sixteenth Amendment instead of statute controls the definition of “income”.
4.2. 26 U.S.C. §871(a) expressly identifies FDAP earnings as “PROFIT” and not “GROSS RECEIPTS”.
4.3. Sixteenth Amendment “income” limits itself to “profit” and not “gross receipts”.
4.4. The U.S. Supreme Court held that Congress cannot legislatively define “income” in cases where the Sixteenth Amendment controls. Eisner v. Macomber, 252 U.S. 189, 40 S.Ct. 189, 64 L.Ed. 521, 9 A.L.R. 1570.
4.5. The U.S. Supreme court:
“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);
SOURCE: http://caselaw.lp.findlaw.com/scripts/getcase.pl?navby=case&court=us&vol=247&page=330]
5. Pursuant to the previous step, there is no “profit” in connection with my human labor. Further, it was not rendered as an agent of anyone ELSE, but only as a human being protected by the Bill of Rights.
6. My labor is PRIVATE property protected by the Thirteenth Amendment and Fifth Amendment. Implicit in the ownership of that property is the right to exclude any and all others from using or benefitting from said PRIVATE property, and the right to control all use or benefit of said property, including YOUR use or benefit. I hereby invoke that right to exclude you from taxing said property, because it is not YOUR property, but rather mine.
“We have repeatedly held that, as to property reserved by its owner for private use, “the right to exclude [others is] `one of the most essential sticks in the bundle of rights that are commonly characterized as property.’ ” Loretto v. Teleprompter Manhattan CATV Corp., 458 U.S. 419, 433 (1982), quoting Kaiser Aetna v. United States, 444 U.S. 164, 176 (1979). “
7. If you believe that my labor is YOUR property that you have a right to tax or regulate, please promptly provide legal evidence for the record signed under penalty of perjury PROVING it was lawfully and consensually converted from PRIVATE (MY) property to PUBLIC (YOUR) property by my express consent, which I do not give pursuant to the rules enunciated in.
| Separation Between Public and Private Course, Form #12.025 https://sedm.org/LibertyU/SeparatingPublicPrivate.pdf |
8. Only by proving your ownership of the property required above may you right or enforce legal definitions that adversely affect, regulate, or tax the use of said property. None of the definitions in your “void for vagueness” code apply until you have satisfied that mandatory burden of proof.
9. My earnings from labor originate from outside the following and therefore are not subject to taxation:
9.1. The STATUTORY “United States**” as defined in 26 U.S.C. §7701(a)(9) and (a)(10) (federal zone) and
9.2. The U.S. government federal corporation as a privileged legal fiction.
Thus, my earnings are expressly EXCLUDED rather than EXEMPTED from “gross income” under 26 U.S.C. §871 and are a “foreign estate” under 26 U.S.C. §7701(a)(31). See 26 U.S.C. §872 and 26 C.F.R. §1.872-2(f) and 26 C.F.R. §1.871-7(a)(4) and 26 U.S.C. §861(a)(3)(C)(i) for proof.
10. My earnings are expressly EXCLUDED rather than EXEMPTED from STATUTORY “wages” as defined in 26 U.S.C. §3401(a) because all services performed outside the STATUTORY “United States**” as defined in 26 U.S.C. §7701(a)(9) and (a)(10) (federal zone) and the CORPORATION “United States” as a legal fiction. Therefore, not subject to “wage” withholding of any kind for such services per:
10.1. 26 C.F.R. §31.3401(a)(6)-1(b) in the case of income tax.
10.2. 26 C.F.R. §31.3121(b)-3(c)(1) in the case of Social Security.
11. Earnings from labor are expressly EXCLUDED rather than EXEMPTED from income tax reporting under:
11.1. 26 C.F.R. §1.1441-1(b)(5)(i).
11.2. 26 C.F.R. §1.1441-1(e)(1)(ii)(A)(1).
11.3. 26 C.F.R. §1.6041-4(a)(1).
12. American Nationals such as those born and domiciled or residing in constitutional states are nonresident aliens EVERYWHERE, because they are not the proper subject of the Presence Test in 26 U.S.C. §7701(b). Only “alien individuals” are. For proof, see:
| PROOF OF FACTS: The “Presence Test” excludes States of the Union in the Case of American Nationals who are “Nonresident Aliens”, FTSIG https://ftsig.org/proof-of-facts-the-presence-test-excludes-states-of-the-union-in-the-case-of-american-nationals-who-are-nonresident-aliens/ |
13. American Nationals therefore can only become “legally present” but not “physically present” in the “United States” venue as a civil statutory “individual” and therefore person under 26 U.S.C. §7701(a)(1) only by the application of the “Minimum Contacts Doctrine” in:
13.1. Foreign Sovereign Immunities Act, 28 U.S.C. Chapter 97.
13.2. International Shoe Co. v. Washington, 326 U.S. 310 (1945).
14. Criteria for satisfying the Minimum Contacts Doctrine in the case of a nonresident alien such as me include pursuing privileges, such as:
14.1. Deductions in 26 U.S.C. §873.
14.2. Voluntarily “effectively connecting” one’s earnings by entering them on the 1040-NR, and thus donating them to a public use. See:
| The Truth About “Effectively Connecting”, Form #05.056 https://sedm.org/Forms/05-MemLaw/EffectivelyConnected.pdf |
14.3. Receiving subsidies, benefits, or payments BEYOND what I already rendered in equivalent value, but ONLY when:
14.3.1. I receive formal constitutionally required reasonable notice that they were privileges or benefits. I have not received said notice so far.
14.3.2. I asked for them and am allowed to refuse them at any time.
The filer of this return is not doing any of the above and therefore remains a “non-individual” and “non-person”. For more authorities on privileges and benefits, see:
| Proof of Facts: Authorities on Privileges and Benefits, FTSIG https://ftsig.org/proof-of-facts-authorities-on-privileges-and-benefits/ |
15. In the absence of VOLUNTARILY asking for privileged deductions, “effectively connecting”, or receipt of privileges beyond what I paid for, all earnings from my human labor remain PRIVATE, absolutely owned private property, and protected only by the constitution and the common law and not the Internal Revenue Code as documented in:
| Choice of Law, Litigation Tool #01.010 https://sedm.org/Litigation/01-General/ChoiceOfLaw.pdf |
16. In the event that there may be privileges I am in receipt of which I am unaware of, this filing shall constitute my firm advanced promise to reimburse you for the entire cost of delivering said privileges under the following conditions:
16.1. This offer is in fulfillment of my right to REFUSE any and all privileges and benefits.
16.2. You must recognize my right to refuse any and all privileges and benefits.
16.3. The reasonable notice provisions of the constitution REQUIRE that I must receive notice that I am in receipt of said benefit. That notice must take the form of a writing provided by you containing your full legal birthname and no pseudoname and the address that you agree to receive service of process in the event that you are misrepresent your invoice or bill for the privileges. See:
| Requirement for Reasonable Notice, Form #05.022 https://sedm.org/Forms/05-MemLaw/ReasonableNotice.pdf |
16.4. The time period involved is ONLY the year which this tax return filing pertains and not any prior year.
16.5. You provide legal evidence signed under penalty of perjury documenting the specific consideration you provided and a detailed breakdown of the costs comprising the consideration.
16.6. You agree to reimburse me for the delivery of my services and privileges if I end up not owing you anything. Those services and privileges are billable under the following agreement regulating their delivery:
| Injury Defense Franchise and Agreement, Form #06.027 https://sedm.org/Forms/06-AvoidingFranch/InjuryDefenseFranchise.pdf |
17. Privileges you deliver cannot be compelled or taxed. Only I can decide if I want them and must ASK for them, and I am not doing that now. Any other approach results in an “unjust enrichment” by the taxing authority:
“A person is ordinarily not required to pay for benefits which were thrust upon him with no opportunity to refuse them. The fact that he is enriched is not enough, if he cannot avoid the enrichment.” Wade, Restitution for Benefits Conferred Without Request, 19 Vand. L. Rev. at 1198 (1966).
[Siskron v. Temel-Peck Enterprises, 26 N.C.App. 387, 390 (N.C. Ct. App. 1975)]
18. According to the U.S. Supreme Court, taxation of NON-PRIVILEGED earnings from labor represents theft and extortion:
“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.
[Union Refrigerator Transit Co. v. Kentucky, 199 U.S. 194, 205 (1905);
SOURCE: https://scholar.google.com/scholar_case?case=14163786757633929654]
19. It is criminal identity theft to treat me as a privileged “individual” or “person” if I don’t pursue privileges. I hereby report that crime in this filing in advance if you decide to tax my labor anyway without any evidence disproving anything in this list and without my consent:
| Government Identity Theft, Form #05.046 https://sedm.org/Forms/05-MemLaw/GovernmentIdentityTheft.pdf |
If you would like details on how to file a 1040-NR Nonresident Alien tax return that excludes your labor, see:
- 1040-NR Attachment, Form #09.077
https://sedm.org/Forms/09-Procs/1040NR-Attachment.pdf - How to File Returns, Form #09.074** (Member Subscriptions)
https://sedm.org/product/filing-returns-form-09-074/ - Procedure to File Returns, Form #09.075** (Member Subscriptions)
https://sedm.org/product/procedure-to-file-tax-returns-form-09-075/