Fed-State Cooperation Program Repeal in 1990

EXECUTIVE SUMMARY: The Internal Revenue code sections 6362 through 6399 originally implemented the Fed-State Cooperation program. These sections were repealed in 1990. They originally governed federal-state cooperation for collecting state individual income taxes through the federal tax system. Understanding the history of this program is helpful in fully understanding federal jurisdiction to collect tax within…

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DEFINITIONS: “Citizen”

EDITORIAL: The “citizen” upon whom the tax is imposed in 26 C.F.R. §1.1-1(a) and (b) is NOT merely and ONLY a POLITICAL “citizen* of the United StatesP” described in 26 C.F.R. §1.1-1(c). There would be NO NEED for these two things if they were both the same. INSTEAD, it is a: There would be NO…

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Separating POLITICAL Jurisdiction v. CIVIL Jurisdiction During Litigation and on the Court Record

TABLE OF CONTENTS: 1. INTRODUCTION The MAIN reason to establish government is to protect PRIVATE property, according to the Declaration of Independence, which calls this property “rights”. The FIRST step in providing that protection is to keep PRIVATE from being converted to PUBLIC without the express informed consent of the original owner. This protection is…

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FRIVOLOUS SUBJECT: Google and Perplexity AI Description of SEDM

FALSE STATEMENT: Report from an SEDM student received today: In looking at tax issues on Google and Perplexity AI I could find nothing true about taxes. However, I did find this quote: “SEDM is a tax protest organization that argues U.S. citizens are “volunteers” in the federal tax system.” 🙂 REBUTTAL: LIE 1: Do not…

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The Unconstitutional Conditions Doctrine As Applied to President Trump

As many of our readers have observed, a favorite tactic of President Trump has been to withhold the payment of federal funds authorized by Congress in order to coerce the recipients to surrender constitutional rights to satisfy the conditions of receiving the funds. This tactic violates the Unconstitutional Conditions Doctrine as described below; Catalog of…

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Restrictions and Tactics with Crypto Dealer Accounts

The definition of “security” is found below: Crypto is NOT a “security” because: See: Proof of Facts: That Crypto Currency is not a “Security” that requires “Registration”**, SEDMhttps://sedm.org/proof-of-facts-that-crypto-currency-is-not-a-security-that-requires-registration/ The 1040NR form has a block for self-reporting activities in crypto: Regulations governing brokerages are found below. Unfortunately, since crypto is not a security, crypto exchanges should…

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PROOF OF FACTS: Christians are God’s Property (Private Property)

1. INTRODUCTION The Bible declares that God alone owns the Heavens and the Earth: The heavens are Yours, the earth also is Yours; The world and all its fullness, You have founded them. [Psalm 89:11, Bible, NKJV] Among the most basic principles of law is that you cannot exercise authority or ownership over property that…

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