Debate and Discovery

The “Equal Footing” Paradox: State Sovereignty and the Federal Definition of Alienage

May 6, 2026

1. The Jurisdictional Divide The Social Security Administration’s Program Operations Manual System (POMS) defines an “Alien (foreign-born)” as an individual…

DEBATE: State Income Taxes under Buck Act Do not include States of the Union

March 3, 2026

INTRODUCTION: This debate tests the applicability of the separation of powers doctrine to the concept of state income taxation. The…

DEBATE: Copilot v. FTSIG on NRA withdrawing W-4

December 4, 2025

INTRODUCTION: The W-4 is the WRONG form for All Americans who don’t work for the national government as described in…

DEBATE: Is everything paid by the government “effectively connected” without your consent?

August 29, 2025

EDITORIAL: More on this subject at: FALSE STATEMENT: 26 U.S.C. §864(c)(2) says in part: In determining whether income from sources…

DEBATE: All “income” in the I.R.C. is “foreign”

August 21, 2025

EDITORIAL: This debate deals with the subject of whether ALL income in the I.R.C. Subtitle A is “foreign income” and…

DEBATE: Confusion created by Citizen* and Citizen**+D nomenclature

May 30, 2025

EDITORIAL: This debate is very helpful to our readers for discerning the bright red line separating PUBLIC and PRIVATE in…

DEBATE: About the meaning of “United States” in I.R.C. 864(b)

May 21, 2025

QUESTION: I believe your conclusions in this article are errant. PROOF: “United States” INCLUDES (not means) the government, FTSIGhttps://ftsig.org/proof-united-states-includes-the-government/#2._EXAMPLE United…

DEBATE: Items identified as FDAP on IRS website include private property

April 26, 2025

EDITORIAL: This debate surrounds what is “included” in FDAP items listed under 26 U.S.C. 871(a)(1). It does so in the…

DEBATE: An “individual” is just a human being or natural person in the code and not a privileged fictional entity

April 4, 2025

FALSE STATEMENT: An “individual” is just a human being or natural person in the code and not a privileged fictional…

DEBATE: How do Nonresident Aliens get their reasonable notice and duty to perform?

March 27, 2025

EDITORIAL: The following debate between us and a member deals with how nonresident aliens get their “reasonable notice” of obligation…