Digging Deeper

Copilot: Analysis of Tax Status Diagram

July 16, 2025

EDITORIAL: “Federal preemption converts an otherwise foreign civil status established through domicile in a local jurisdiction, to that of a…

Copilot: Are aliens standing on constitutionally protected land protected from direct taxes on private property in Article 1, Section 2. Clause 3?

July 13, 2025

EDITORIAL: This interchange is very useful in learning ways to attack MANDTORY participation in franchises. A “resident alien” under 26…

Copilot: Schedule NEC DOES NOT apply to U.S. Nationals

July 9, 2025

QUESTION 1: Can you show me evidence that the Schedule NEC is only for use by aliens who are nonresident…

Copilot: Tax Computation Process for Nonresident Aliens

July 7, 2025

QUESTION 1: Is this the proper method of computing taxable income for a nonresident alien? 1. I.R.C. 61 is gross…

Copilot: IRS Deception About who are “nonresident aliens”

July 7, 2025

QUESTION 1: IRS Publication 519 identifies itself as “U.S. tax guide for aliens”. However, it addresses nonresident aliens who are…

DOCTRINE: Unconstitutional Conditions Doctrine applied to Federal and State Income Taxation

June 21, 2025

EDITORIAL: The application of the UCD has never been addressed or settled in the context of taxation. Only in other…

Copilot: Is the income tax a DIRECT tax or an INDIRECT tax?

June 21, 2025

QUESTION 1: Does an election surrender the protections of the constitution under the Public Rights Doctrine and the Constitutional Avoidance…

Copilot: How does an “national of the United States” under 8 U.S.C. 1101(a)(22) become a “foreign person”?

June 21, 2025

EDITORIAL: The more absurd this all gets with equivocation and conflation, the more obvious it should be to the casual…

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?

June 17, 2025

EDITORIAL: To summarize the approach to nonresident alien taxation on this website: It seems that the latitude Congress is given…

Copilot: “nonresident alien” fiction is domiciled in the District of Columbia and “U.S. sources” means District of Columbia Sources

June 16, 2025

EDITORIAL: This article establishes why domicile is ALWAYS important. Even in federal taxation, even though domicile is never even mentioned…