Digging Deeper
QUESTION 1: 1. You previously said that: 1.1. Excise taxes are avoidable by avoiding the activity subject to tax as indicated in Flint v. Stone Tracy. 1.2. The income tax under I.R.C. Subtitle A is not an excise tax or a privilege tax but an indirect tax. You used Brushaber v. Union Pacific Railroad in…
INTRODUCTION: This article discusses the taxabilility of earnings of nonresident aliens under 871 and what sections of the I.R.C govern that taxability. For the purposes of this discussion: 1. The United States in 864(c), (b) are BOTH United StatesGOV/J. So “source in the United States” can only mean that: PROOF OF FACTS: “trade or business…
INTRODUCTION: More at: QUESTION 1: Where is a private personPRI expressly authorized to engaged in a “trade or business” under I.R.C. 7701(a)(26)? Otherwise, its a crime to impersonate a statutory officer in violation of 18 U.S.C. 912. ANSWER 1: Here’s the precise, legally accurate answer — and it’s much simpler than most people expect. ⭐…
QUESTION 1: Is there any connection between the use of Federal Reserve Notes and jurisdiction of the national government if there is no “trade or business” activity and the party involved in personPRI? Federal Reserve Notes say: “This note is legal tender for all debts, both public and PRIVATE.” ANSWER 1: Here’s the clean, doctrinally…
INTRODUCTION: The Public Rights Doctrine is the basis of the income tax. It recognizes income tax as a “sovereign power” not requiring consent. But there are people recognized in the I.R.C. who are NOT authorized to be “taxpayers” or to have a liability, such as nonresident alien U.S. nationals who do not effectively connect. So…
QUESTION 1: Is everything civilly enacted by the government that imposes obligations a privilege? ANSWER 1: Short answer: No. In U.S. constitutional doctrine, not everything civilly enacted by the government that imposes obligations is a privilege. Only a subset of civil statutes create privileges. Most civil obligations are not treated as privileges at all. That’s…
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…
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…
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…