Digging Deeper

Commissioner v. Groetzinger, 480 U.S. 23 (1987)

By ftsig-admin / April 21, 2026 / Comments Off on 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…

Copilot: Role of “trade or business” in Public Rights Taxation

By ftsig-admin / April 20, 2026 / Comments Off on Copilot: 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…

Copilot: Overlap of Civil Statutory Capacity Between Titles of the U.S. Code

By ftsig-admin / April 19, 2026 / Comments Off on Copilot: 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…

Copilot: Historical definitions of Domestic/Internal v. Foreign/External definitions and meaning of “income”

By ftsig-admin / April 18, 2026 / Comments Off on Copilot: 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…

Copilot: Corruption and Unconstitutional Results Caused by equivocating the OFFICE and the OFFICER under Civil Statutory Law

By ftsig-admin / April 17, 2026 / Comments Off on Copilot: 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…

Copilot: Comparison between Private Right, Public Interest, and Public Right Regulation

By ftsig-admin / April 15, 2026 / Comments Off on Copilot: Comparison between Private Right, Public Interest, and Public Right Regulation

INTRODUCTION: Two main Supreme Court Doctrines directly address how PRIVATE property and PRIVATE rights are converted to PUBLIC property and PUBLIC rights respectively. They are: This series of questions compares these two doctrines to provide a comprehensive analysis of how they interact with your PRIVATE property and PRIVATE rights to produce a tax obligation, and…

Copilot: Duties and Authority of “Ministerial Officers” at the IRS and State Revenue Agencies

By ftsig-admin / April 14, 2026 / Comments Off on Copilot: Duties and Authority of “Ministerial Officers” at the IRS and State Revenue Agencies

INTRODUCTION: This short series of questions: More at: QUESTION 1: 1. Are people in government charged with accepting and processing government paperwork “ministerial officers”. 2. What is a “ministerial officer” 3. What are the limitations placed by law upon ministerial officers”? 4. Provide statutes, cases, and legal authorities supporting each statement. ANSWER 1: Below is…

Copilot: Effects of domicile and coerced civil capacity resulting from Government Identification

By ftsig-admin / April 12, 2026 / Comments Off on Copilot: Effects of domicile and coerced civil capacity resulting from Government Identification

QUESTION 1: Does domicile in a specific place automatically imply being subject to the civil statutory law of that place even though you wish to be protected only by the common law instead of the civil law? ANSWER 1: Short answer: No. Under American law, domicile does not give you the power to choose whether…

Copilot: Authorities Proving that purely POLITICAL status cannot be used to impose or enforce CIVIL obligations absent consent

By ftsig-admin / April 9, 2026 / Comments Off on Copilot: Authorities Proving that purely POLITICAL status cannot be used to impose or enforce CIVIL obligations absent consent

INTRODUCTION: More on this subject at: QUESTION 1: What book or authoritative source describes and proves why political status can’t be used to impose CIVIL obligations? ANSWER 1: Here’s the key thing: there is no single book that directly “proves” political status cannot be used to impose civil obligations, because U.S. courts do not frame…

Copilot: Mapping of Political Questions Doctrine to FTSIG Symbology and Terminology

By ftsig-admin / April 8, 2026 / Comments Off on Copilot: Mapping of Political Questions Doctrine to FTSIG Symbology and Terminology

INTRODUCTION: This series of questions deals with how courts collapse CIVIL and POLITICAL categories into one in order to unlawfully enlarge their jurisdiction and authority and destroy the separation of powers as documented in: Government Conspiracy to Destroy the Separation of Powers, Form #05.023https://sedm.org/Forms/05-MemLaw/SeparationOfPowers.pdf Montesquieu was the man who engineered the now famous three branch…