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

Transition strategies to minimize risk when moving from “U.S. person” to “Nonresident Alien”

SOURCE: Path to Freedom, Form #09.015, Section 2.4; https://sedm.org/Forms/09-Procs/PathToFreedom.pdf 0. Introduction Most of our members start out filing the WRONG tax return, the Form 1040, as a STATUTORY “U.S. person” under 26 U.S.C. §7701(a)(30).  This error is documented in: Why It’s a Crime for a Private American National to File a 1040 Income Tax Return,…

Read More

Copilot: Who are “withholding agents”?

EDITORIAL: 26 U.S.C. §1461 is the ONLY statute making anyone liable for ANYTHING in Internal Revenue Code Subtitle A. It limits itself to “nonresident aliens and foreign corporations”. Thus, 26 U.S.C. §1461 is deceptive because it doesn’t distinguish between “nonresident aliens” who are NATIONALS and those who are ALIENS. This is done to dissuade American…

Read More

PROOF OF FACTS: “U.S source” does NOT include anything but payments DIRECTLY from the government and excludes even payments from “taxpayers”

1. Evidence and law: 1. The U.S. Supreme Court has held that Congress cannot authorize or license the VERY activity that is the subject of the current income tax. “Thus, Congress having power to regulate commerce with foreign nations, and among the several States, and with the Indian tribes, may, without doubt, provide for granting…

Read More