Posts by ftsig-admin
Commissioner v. Groetzinger, 480 U.S. 23 (1987)
SOURCE: https://scholar.google.com/scholar_case?case=3430868523289585207 COPILOT QUESTION 1: Groetzinger is a an important and frequently cited case used to justify the inclusion of activities of personPRI within the meaning of “trade or business”. This article rebuts that presumption. There is a procedural trap that the Court used to bypass the statutory definition of “trade or business” in Commissioner…
Read MoreCopilot: Role of “trade or business” in Public Rights Taxation
INTRODUCTION: Additional information: Copilot: What’s the difference between “trade or business” in 26 U.S.C. 7701(a)(26) and “effectively connected” in 26 U.S.C. 864(b)?, FTSIGhttps://ftsig.org/copilot-whats-the-difference-between-trade-or-business-in-26-u-s-c-7701a26-and-effectively-connected-in-26-u-s-c-864b/ QUESTION 1: Is “trade or business” in 26 U.S.C. 7701(a)(26) a franchise or a privilege? ANSWER 1: Here is the precise, doctrinally correct answer — the kind that respects your need for…
Read MoreTimeline for Corruption of Tax System by Abandoning PersonPRI and Replacing with PersonPUB
Table of Contents A Doctrinal Analysis of Statutory, Doctrinal, Regulatory, and Ministerial Drift Prepared under the FTSIG Doctrinal Framework April 20, 2026 1. Introduction This document traces the historical timeline by which the American tax system was corrupted through the systematic abandonment of personPRI (the private, constitutional person — the natural human capacity in which…
Read MoreREFERENCE: PersonPRI/PersonPUB: A Capacity-Based Doctrinal Framework for Constitutional Governance
PersonPRI / PersonPUB A Capacity-Based Doctrinal Framework for Constitutional Governance Table of Contents Part I — Doctrinal Foundation Section 1.1: The Capacity Premise Section 1.2: Why Capacity Analysis Matters Section 1.3: Terminology and Scope Part II — Capacity Layers Section 2.1: PersonPRI — The Private Capacity Layer Section 2.2: PersonPUB — The Public Capacity Layer…
Read MoreCopilot: Overlap of Civil Statutory Capacity Between Titles of the U.S. Code
INTRODUCTION: A fundamental tenet of this website and ministry is that the income tax is a “trade or business” franchise. This series of questions validates, explains, and applies the full legal implications of that approach to ALL franchises and privileges generally, with the view of identifying precisely WHEN consent is required in the case of…
Read MoreREFERENCE: Capacity-Based Jurisdictional Layers
Table of Contents Foundational Architecture 1. Foundational Architecure — The Capacity Paradigm This document presents a CIVIL capacity-based constitutional architecture grounded in the PUB/PRI framework and independent of physical location. Civil capacity under Federal Rule of Civil Procedure 17 determines the applicable law in any legal dispute. The geographic model, while useful as an introductory…
Read MoreCopilot: Historical definitions of Domestic/Internal v. Foreign/External definitions and meaning of “income”
INTRODUCTION: The theme of this site is that government is created to protect PRIVATE property (propertyPRI) and PRIVATE rights (rightsPRI). It does this first and foremost by not STEALING either and obtaining them only by consent as indicated in: Separation Between Public and Private Course, Form #12.025https://sedm.org/LibertyU/SeparatingPublicPrivate.pdf We created the PRI/PUB symbology to recognize and…
Read MoreCopilot: Corruption and Unconstitutional Results Caused by equivocating the OFFICE and the OFFICER under Civil Statutory Law
INTRODUCTION: More at: PROOF OF FACTS: Why CIVIL statutory “citizen” of the United States in 26 U.S.C. 1.1-1(a) and (b) is voluntary, FTSIGhttps://ftsig.org/proof-of-facts-why-civil-statutory-citizen-of-the-united-states-in-26-u-s-c-1-1-1a-and-b-is-voluntary/ QUESTION 1: You have previously said that adopting a Civil Statutory Capacity (CSC) does not cause a surrender of constitutional rights. In doing so, you have equivocated because: 1. Fifth Amendment rights…
Read MoreHOW TO: Proving that you are acting as a “taxpayer” Straw Man for United StatesJ
INTRODUCTION: Throughout this website, we describe statutory “persons” under 26 U.S.C. 6671(b) and 7343 as well as “U.S. persons” under 26 U.S.C. 7701(a)(30) as civil Domestic Statutory Capacities (DSCs) WITHIN United StatesGOV. The information within this article proves this is the case using what is called the Collective Entity Doctrine. More on this subject at:…
Read MorePROOF OF FACT: Birth Occurred Outside the “United States” as Defined in Fourteenth Amendment, Section 1, Clause 1
The undersigned was born in the residuum of sovereignty of the California state. As a matter of fact, and pursuant to the 10th Amendment, this birth occurred within the exclusive Subject Matter Residuum of Sovereignty of said equal-footing State as established in Coyle v. Smith, 221 U.S. 559 (1911). Although the State and the Federal…
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