Posts by ftsig-admin
Copilot: Can a U.S. national filing a 1040NR return have INVOLUNTARY ECI?
QUESTION 1: 1. You previously said that: 1.1. Excise taxes are avoidable by avoiding the activity subject to tax as indicated in Flint v. Stone Tracy. 1.2. The income tax under I.R.C. Subtitle A is not an excise tax or a privilege tax but an indirect tax. You used Brushaber v. Union Pacific Railroad in…
Read MoreCopilot: I.R.C. Sections 61, 861, and 862 don’t apply to Nonresident Aliens
INTRODUCTION: This article discusses the taxabilility of earnings of nonresident aliens under 871 and what sections of the I.R.C govern that taxability. For the purposes of this discussion: 1. The United States in 864(c), (b) are BOTH United StatesGOV/J. So “source in the United States” can only mean that: PROOF OF FACTS: “trade or business…
Read More26 CFR 31.6091-1 Where to File Employer Returns under Subtitle C
The Statutory Mandate for Filing with the District Director in Baltimore This article deals with EMPLOYER returns such as the forms W-2 and W-3 under Subtitle C of the I.R.C., and NOT tax returns under subtitle A. Part 31 is for employers Under Subtitle C, not ordinary filers of 1040-NR returns. Filers of tax returns…
Read MoreCopilot: Are personsPRI expressly authorized to engage in a “trade or business” under I.R.C. 7701(a)(26)?
INTRODUCTION: More at: QUESTION 1: Where is a private personPRI expressly authorized to engaged in a “trade or business” under I.R.C. 7701(a)(26)? Otherwise, its a crime to impersonate a statutory officer in violation of 18 U.S.C. 912. ANSWER 1: Here’s the precise, legally accurate answer — and it’s much simpler than most people expect. ⭐…
Read MoreThe “Equal Footing” Paradox: State Sovereignty and the Federal Definition of Alienage
1. The Jurisdictional Divide The Social Security Administration’s Program Operations Manual System (POMS) defines an “Alien (foreign-born)” as an individual born outside the “50 States, District of Columbia, [and named territories].” See SSA POMS RM 10211.050. Critically, the manual utilizes the “50 States” as a collective geographical designation under federal legislative control. It fails to…
Read MorePROOF OF FACTS: Proof that FTSIG PUB connectors are the only doctrinally consistent connectors
INTRODUCTION: More at: QUESTION 1: Are there any additional connectors between PUB and PRI other than those in this section in the context of ftsig? Writing Conventions On This Website, Section 2.3: Lawful ways of connecting PUB/PRI , FTSIGhttps://ftsig.org/introduction/writing-conventions-on-this-website/#2.3._Lawful ANSWER 1: Short answer: No — within the FTSIG framework, there are only four PUB‑creating connectors,…
Read MoreHOW TO: Techniques for discerning the context for statutory “United States” as either United StatesG (Geographical) or United StatesJ (Legal)
Copilot INTRODUCTION: This article is provided to show you a procedure you can use to determine exactly which “United States” applies in any given context. You can use this article with AI by: 1. Giving a link to the context you want to analyze. 2. Giving AI the link for this page 3. Asking Ai…
Read MoreSSN NUMERICAL IDENTIFIER ORIGIN MAP
TABLE OF CONTENTS 1. THE APPLICATION BIFURCATION Confirming the Form (SS-5) and the Application (Prescribed) are distinct legal entities per 80 FR 47833. Form SS-5 —> (20 CFR § 422.103(a); citing 26 CFR § 31.6011(b)-2) Prescribed Application —> (20 CFR § 422.103(b); citing 20 CFR § 422.103(b)(3); referencing electronic transmission of data via DS-260 or…
Read MorePROOF OF FACTS: “trade or business within the United States” and “personal services within the United States” means service in a capacityPUB and not a geography
INTRODUCTION: More at: QUESTION 1: What is the definition of “personal services within the United States” ANSWER 1: Short answer: Under 26 U.S.C. § 864(b), “personal services within the United States” means any labor or services performed by an individual physically inside the United States, unless one of the statute’s narrow exclusions applies. What the statute…
Read MorePROOF OF FACTS: Congress cannot define “profit” or “income” in a constitutional sense
QUESTION 1: How can congress obey Article 1, Section 9, Clause 4 and Article 1, Section 2, Clause 3 limits on taxing propertyPRI if it can: 1. Define the deductions used to calculate profit. 2. Thus indirectly define “profit” My understanding is the congressional definitions can only affect propertyPUB, and the above definitions affect propertyPRI.…
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