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: 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-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 alienC” + ” 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 “foreignC” + “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”:
Copilot: How can I prove that “sovereign powers” of taxation under the constitution are limited to foreign affairs functions only?, FTSIG
https://ftsig.org/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 26 U.S.C. §872(a)(1) is taxed pursuant to 26 U.S.C. §871(a) upon privileged Aliens in receipt of FDAP income. (emphasis added).
5.2.2. Gross income under 26 U.S.C. §872(a)(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 within the United States” pursuant to 26 U.S.C. §864(c)(emphasis added). Effectively connecting is entirely voluntary and I choose not to volunteer.
6. CHOICE OF LAW AND TERMS OF COMMERCIAL USE OF MY PROPERTY AND IDENTIFYING INFORMATION:
1. This claim is brought under Article III and the Tucker Act, 28 U.S.C. § 1491(a)(1) and not the I.R.C, seeking recovery of amounts alleged to have been improperly assessed, collected, or paid to you. This petition is submitted in a purely private capacity, invoking rights and remedies recognized under general common law and equity rather than under statutory civil public capacity provisions. The exclusions asserted herein re not claimed as civil privileges or exemptions “created or organized” under Article I, but as mandatory constitutional recognition of private capacity under Article III. On that basis, this submission is not intended as a proprietary election to be treated as a “nonresident alien individual” under 26 U.S.C. §§873(b)(3), 864(b), or 6671(b). Such an election is not necessary given that I can find no express liability statute for 1040NR filers under 26 U.S.C. §871. If you believe otherwise, please provide evidence of an express liability. I therefore assert that no civil statutory civil penalties or limitation periods may lawfully apply to this submission or any private capacity activity.
2. Accordingly, this action is brought as an illegal‑exaction claim seeking return of private funds collected under statutory provisions that do not apply to my circumstances. It is not a request for deductions, exemptions, or other statutory benefits available only to those who voluntarily elect public capacity within the proprietary authority established under Subtitle A pursuant to Congress’ proprietary Sixteenth Amendment powers. I do not dispute Congress’ sovereign power to rent public capacities it legislatively creates as public property for a free, call that fee a “tax”, or even do so without real consideration, but only to the extent that I can do the same thing to them with my private property and identity. They cannot lawfully force those public capacities upon unwilling private capacity victims who enjoy constitutional protections like me without express, informed, and voluntary consent not evident in this case, however, without running afoul of the First, Fifth, and Thirteenth Amendments, and the Unconstitutional Conditions Doctrine, and committing identity theft and false personation.
3. If the bureau believes I remain in custody, use, or benefit of any proprietary public property, civil statutory status, or privilege that I both asked for and received that would trigger CIVIL regulatory or taxing jurisdiction (United StatesJ in 26 U.S.C. §864(b)), I respectfully request court admissible evidence of same signed under penalty of perjury as required by 26 U.S.C. §6065 and the Benefit Protection Equivalence Doctrine so that any such interest or value may be formally disproved with evidence or entirely returned immediately. I am therefore literally asking you to do your only legitimate job as a real government under the constitution: Protecting private property by keeping it separate from public property and never allowing it to mix with public property. If you won’t do that, I question why I should hire you with taxes to protect me from anyone else. Absent said proof, ownership over myself and my property in private capacity is absolute and I hereby exercise the right to exclude and the right to exercise any method of control over that property in your wrongful custody that I choose.
4. All disclosures or commercially beneficial uses of my identifying information or private property in your wrongful possession or anyone you give it to are unauthorized beyond this direct interaction, and I reserve all rights regarding any unauthorized commercial use of my identifying information. You agree to pay any amount I specify in return for all said unauthorized commercial uses or abuses if my property is not returned immediately.
5. Amounts reported and received by the United States have been falsely characterized as proprietary “tax” and “withholding” by the payer and are claimed for refund. Any of my absolutely owned property in your wrongful custody that is not returned as requested herein constitutes consideration beyond that point which gives rise to an equitable obligation to repay double the amount compounding every year and all legal fees and labor needed to recover it. This correspondence constitutes notice of said terms as the owner of the private property in your wrongful custody, if any. To the extent my private property in your unauthorized, wrongful, and unlawful custody is not promptly returned as requested, this correspondence shall also serve as ACCEPTANCE of said terms.
Statement for Administrative Record in the Event you ignore, refuse, or attempt to penalize this filing
In the event of a legal dispute over the equitable refund claimed herein, supporting materials are available upon request and may be incorporated into the administrative record as appropriate. This submission is made in good faith with full reservation of constitutional rights. It satisfies the Beard Test criteria for a valid return and may not be penalized, ignored, or interfered with. 26 U.S.C. §7203 (failure to file) may be invoked if it is. The agency’s jurisdiction arises from the public‑rights doctrine and from government‑created PUBLIC property interests, including civil statutory status, public capacity, definitions, or remedies “created or organized” under 26 U.S.C. §7701(a)(4) and therefore “domestic”. Any presumption or equivocation that places me in a public capacity involuntarily raises constitutional due‑process concerns. I do not consent to waive constitutional due process or the Federal Rules of Evidence through any public‑capacity election and reject all attempts to compel said election as a constitutional tort under the Unconstitutional Conditions Doctrine.
Caselaw arising from circumstances involving elected public capacities, voluntary participation in civil statutory franchises, or parties other than nonresident aliens not engaged in a trade or business is inapposite to my situation and may not be cited in response. Ensure that the facts in every case you cite EXACTLY match my circumstances or the case will be ignored as moot .
Pursuant to the First Amendment and the Religious Freedom Restoration Act, 42 U.S.C. Chapter 21B, my religion requires me to reject every benefit, privilege, domestic (INTERNAL) civil statutory status, public capacity, definition, or remedy “created or organized” under 26 U.S.C. § 7701(a)(4). My only civil statutory “creator and organizer” and civil “lawgiver” is God and His laws, not any government of men. Being compelled to recognize, elect, or become involuntary surety for public capacities created or organized by any other civil statutory lawgiver violates my sincerely held religious beliefs, biblical delegation order, and covenantal duties as God’s trustee.
Since no public capacity privilege or “individual” status has been elected, 26 C.F.R. § 1.6012‑1(b)(1)(i) does not apply to private capacity parties and is merely directory in nature in my private capacity case. I also do not meet the regulatory definition of the alien “individual” subject to withholding under 26 C.F.R. § 1.1441‑1(c)(3), nor do I voluntarily engage in proprietary privileged activities treated as a “trade or business” or “effectively connected” for federal tax purposes. My understanding is these statutory terms reflect Congress’ exercise of proprietary authority over public civil capacities and activities “created or organized” under proprietary powers in the Sixteenth Amendment, not over private capacity sovereign taxation under Article 1, Section 8, Clause 1.
Lastly, I am compelled to take the above approach because IRS guidance prohibits nominee relationships, and a statutory public capacity functions as a nominee for the human being. All determinations involving public capacities (“taxpayer”, “person”, “U.S. person”) require legal conclusions. I do not consent to make and am not authorized to make legal conclusions, and doing so would constitute the unauthorized practice of law.
Any perjury statement provided validates only facts I add to existing government forms, and not information preexisting on the form or its factual connection to me or my circumstances. A perjury statement cannot validate legal conclusions, and nearly all entries on IRS forms relate to legal conclusions about statutory public capacity rather than private factual or evidentiary events that involve physical human beings. Ministerial officers may not rely on my perjury statement to validate legal conclusions, public capacities, or may they make legal conclusions of their own, act as fact witnesses, or turn my legal conclusions into facts. This provision ensures these limits are not violated.
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: