FAQ: Can Congress Tax a “Foreign Estate”?

QUESTION: 26 U.S. Code § 7701 – Definitions (a)When used in this title, where not otherwise distinctly expressed or manifestly incompatible with the intent thereof— (31)Foreign estate or trust (A)Foreign estate The term “foreign estate” means an estate the income of which, from sources without the United States which is not effectively connected with the conduct of…

Read More

FAQ: Is there any danger in claiming “individual” status in the I.R.C.?

QUESTION: Is there any danger in claiming “individual” status in the I.R.C.? ANSWER: The guys who wrote the IRC know: When challenged over status, they file Federal Rule of Civil Procedure 12(b)(6) and 12(b)(1) motions to dismiss because the court CANNOT entertain political questions. The opposition is left scratching their head, and the secret remains…

Read More

DEBATE: An “individual” is just a human being or natural person in the code and not a privileged fictional entity

FALSE STATEMENT: An “individual” is just a human being or natural person in the code and not a privileged fictional entity. REBUTTAL: Anything Congress legislatively creates they own. “All subjects over which the sovereign power of a state extends, are objects of taxation; but those over which it does not extend, are, upon the soundest…

Read More

META AI: Implications of 4 U.S.C. 72 on IRS Enforcement Authority

EDITORIAL: For more information on this subject, see: The fact that its called INTERNAL Revenue Service implies its INTERNAL to the corporation, which is NONGEOGRAPHICAL. Good luck proving that INTERNAL means INTERNAL to the geographical United States. I’ve been searching for that kind of info for years. The party with the burden of proof is…

Read More

GROK: Taxability of “wages” not connected to a “trade or business” in the case of a “nonresident alien”

QUESTION 1: Would it be accurate to say that earnings under 26 U.S.C. 871(a)(1) relate to PROFIT from wages and not the gross receipt of wages, since everything listed there as FDAP relates to “fixed or determinable annual or periodical gains, profits, and income,”? ANSWER 1: Your question involves interpreting 26 U.S.C. § 871(a)(1), a…

Read More

DEFINITIONS: “tangibles”

Grok, 3/27/25 QUESTION 1: What is the detailed definition of “tangibles” for the purpose of the internal revenue code as defined by the U.S. Supreme court? And please give me a history of changes to that definition over time. ANSWER 1: The term “tangibles” is not explicitly defined as a standalone concept by the U.S.…

Read More

DEBATE: Whether You are an “individual” as a nonresident alien not engaged in a “trade or business”

EDITORIAL: For an extended debate about whether there is such a thing as a CIVIL “non-person” or “non-individual”, see: Policy Document: IRS Fraud and Deception About the Statutory Word “Person”, Form #08.023, Section 20https://sedm.org/Forms/08-PolicyDocs/IRSPerson.pdf STATEMENT: I cracked the code on “individual.” They are sneaky! The attempts to coverup confirm the schemes! I found where a…

Read More

DEFINITIONS: “Property”

EDITORIAL: More cites on property are available at: United States v. County of Allegheny, 322 U.S. 174, 187-188 (1944) ”The “Government” is an abstraction, and its possession of property largely constructive. Actual possession and custody of Government property nearly always are in someone who is not himself the Government, but acts in its behalf and…

Read More