Posts by ftsig-admin
Copilot: FDAP under 26 U.S.C. 871(a)(1) is a tax on gross receipts and not profit. Does that mean it doesn’t apply to people residing within states of the Union and protected by the Constitution?
EDITORIAL: To summarize the approach to nonresident alien taxation on this website: It seems that the latitude Congress is given in Sixteenth Amendment varies depending on activity or recipient. It could be from: Social Security under 26 U.S.C. 871(a)(3) fits in EITHER 3 or 4 above, depending on where you are from. For a nonresident…
Read MoreCopilot: “nonresident alien” fiction is domiciled in the District of Columbia and “U.S. sources” means District of Columbia Sources
EDITORIAL: This article establishes why domicile is ALWAYS important. Even in federal taxation, even though domicile is never even mentioned in I.R.C. Subtitles A and C. Domicile can NEVER be ignored or it will cloud or equivocate the origin of the jurisdiction of the taxing authority. ALL civil jurisdiction originates from it, and taxing authority…
Read MorePROOF OF FACTS: Taxation of Intangibles is at the domicile of the owner by default
EDITORIAL: While mobilia sequuntur personam remains a guiding principle, the Court has also recognized that intangibles may acquire a commercial situs in another jurisdiction, allowing taxation beyond the owner’s domicile The power of the State of a man’s domicil to impose a tax upon the succession to, or the transfer of, his intangible property, even…
Read MoreFAQ: What specific provision and status in the I.R.C. actually implements CONSTITUTIONAL/Sixteenth Amendment “income” as PROFIT instead of GROSS RECEIPTS?
QUESTION: You allege in the following article that CONSTITUTIONAL/Sixteenth Amendment “income” is always on profit and not “gross receipts”. Catalog of Elections and Entity Types in the Internal Revenue Code, Section 8: Entering anything but PROFIT as “income” or “effectively connected” income on a tax return, FTSIGhttps://ftsig.org/catalog-of-elections-in-the-internal-revenue-code/#7._Entering Precisely what status within the I.R.C. and what…
Read MoreFAQ: You state that American Nationals residing within the protections of the Constitution have to make an election before they can have taxable income under I.R.C. 871. What if they receive “income” from those who are privileged?
QUESTION: You state in the following that American Nationals residing within the protections of the Constitution have to make an election before they can have taxable income under I.R.C. 871: Catalog of Elections and Entity Types in the Internal Revenue CodeSection 7: Entering anything but PROFIT as “income” or “effectively connected” income on a tax…
Read MoreDEFINITIONS: “Privilege”
Fourteenth Amendment Annotations: “Privileges and Immunities Clause” Commentary-Findlaw Confucius“The more you want, the more the world can hurt you.” Center for Special Needs Trust Administration v. Olson, No. 1:09-cv-072, at *16 (D.N.D. Apr. 25, 2011) “A person may waive the rights and privileges to which that person is legally entitled, whether secured by contract, conferred…
Read MoreCopilot: American nationals are not “foreign persons” for the purpose of I.R.C. Chapter 3 “foreign person” withholding in 26 U.S.C. 1441 and 26 C.F.R. 1.1441-1
EDITORIAL COMMENT: This dialog contains equivocation surrounding whether “U.S. national” is a nonresident alien so it fails the “law of noncontradiction” so it can’t be entirely true. See in Question 7: But crucially, “nonresident alien” is defined by reference to 26 U.S.C. § 7701(b)(1)(B), which—when read in light of 8 U.S.C. § 1101(a)(3)—excludes U.S. nationals, because they are not aliens.…
Read MoreDEFINITIONS: “Civil status”
Acquiring a Civil Status (Important!) -FTSIG Civil Status (Important!) (OFFSITE LINK)-SEDM Your Exclusive Right to Declare and Establish Your Civil Status, Form #13.008 (OFFSITE LINK)-SEDM Why Domicile and Becoming a “Taxpayer” Require Your Consent, Form #05.002 (OFFSITE LINK)-civil domicile is the origin of civil status Capitis Diminutio CAPITIS DIMINUTIO. In Roman law. A dimin ishing or abridgment of personality;…
Read MorePROOF OF FACTS: That the I.R.C. Subtitle A Income Tax is Based on USPI and implemented with a mandatory DOMICILE resulting from your voluntary election of CIVIL “citizen**+D of the United States”
State taxation in the case of political citizens* is based entirely on domicile per the U.S. Supreme Court: The obligation of one domiciled within a state to pay taxes there, arises from unilateral action of the state government in the exercise of the most plenary of sovereign powers, that to raise revenue to defray the…
Read MoreU.S. v. Goelet, 232 U.S. 293 (1914) and U.S. v. Bennett, 232 U.S. 299 (1914)
CASE LINKS: SIGNIFICANCE: These two cases present the question of whether the constitutional power of excise taxation over property located outside United States the country applies in two scenarios: The court decided that the domiciled taxpayer was liable and the taxpayer with the foreign domicile was not liable. The circumstances of the Goelet case most…
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