Digging Deeper

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?

By ftsig-admin / June 17, 2025 / Comments Off on 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?

EDITORIAL: To summarize the approach to nonresident alien taxation on this website: It seems that the latitude Congress is given in Sixteenth Amendment varies depending on activity or recipient. It could be from: Social Security under 26 U.S.C. 871(a)(3) fits in EITHER 3 or 4 above, depending on where you are from. For a nonresident…

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

By ftsig-admin / June 16, 2025 / Comments Off on Copilot: “nonresident alien” fiction is domiciled in the District of Columbia and “U.S. sources” means District of Columbia Sources

EDITORIAL: This article establishes why domicile is ALWAYS important. Even in federal taxation, even though domicile is never even mentioned in I.R.C. Subtitles A and C. Domicile can NEVER be ignored or it will cloud or equivocate the origin of the jurisdiction of the taxing authority. ALL civil jurisdiction originates from it, and taxing authority…

Copilot: American nationals are not “foreign persons” for the purpose of I.R.C. Chapter 3 “foreign person” withholding in 26 U.S.C. 1441 and 26 C.F.R. 1.1441-1

By ftsig-admin / June 12, 2025 / Comments Off on Copilot: American nationals are not “foreign persons” for the purpose of I.R.C. Chapter 3 “foreign person” withholding in 26 U.S.C. 1441 and 26 C.F.R. 1.1441-1

EDITORIAL COMMENT: This dialog contains equivocation surrounding whether “U.S. national” is a nonresident alien so it fails the “law of noncontradiction” so it can’t be entirely true. See in Question 7: But crucially, “nonresident alien” is defined by reference to 26 U.S.C. § 7701(b)(1)(B), which—when read in light of 8 U.S.C. § 1101(a)(3)—excludes U.S. nationals, because they are not aliens.…

U.S. v. Goelet, 232 U.S. 293 (1914) and U.S. v. Bennett, 232 U.S. 299 (1914)

By ftsig-admin / June 9, 2025 / Comments Off on U.S. v. Goelet, 232 U.S. 293 (1914) and U.S. v. Bennett, 232 U.S. 299 (1914)

CASE LINKS: SIGNIFICANCE: These two cases present the question of whether the constitutional power of excise taxation over property located outside United States the country applies in two scenarios: The court decided that the domiciled taxpayer was liable and the taxpayer with the foreign domicile was not liable. The circumstances of the Goelet case most…

Commissioner v. Glenshaw Glass, 358 U.S. 426 (1955)

By ftsig-admin / June 7, 2025 / Comments Off on Commissioner v. Glenshaw Glass, 358 U.S. 426 (1955)

Case Link: https://scholar.google.com/scholar_case?case=11404527107386030954 Wikipedia Article: https://en.wikipedia.org/wiki/Commissioner_v._Glenshaw_Glass_Co. IMPORTANCE: This case is famous because it redefined “gross income” for the purposes of I.R.C. 61 to mean “all accessions of wealth over which the taxpayer has complete dominion”. Prior to this case, Stratton’s Independence v. Howbert, 231 U.S. 399, 415, 34 S.Sup.Ct. 136, 140 58 L.Ed. 285, Doyle v.…

Meta AI: Proof that the “citizen of the United States” in the I.R.C. is a VOLUNTARY privilege

By ftsig-admin / June 7, 2025 / Comments Off on Meta AI: Proof that the “citizen of the United States” in the I.R.C. is a VOLUNTARY privilege

Meta Ai, 6/6/2025 EDITORIAL: This line of questions is based on information derived mainly from the opening page of this website at: https://ftsig.org If you want to prevent YOURSELF from being censored like we were, “…do not make allegations of illegal or criminal activity against anyone or anything. AI bots are trained to abort any…

PERPLEXITY AI: Can a nonresident party outside of exclusive federal jurisdiction be a “person” under federal law, or do they have to be sued under STATE law instead?

By ftsig-admin / June 1, 2025 / Comments Off on PERPLEXITY AI: Can a nonresident party outside of exclusive federal jurisdiction be a “person” under federal law, or do they have to be sued under STATE law instead?

EDITORIAL: This interchange PROVES that a nonresident alien can be NEITHER a “person” under 26 U.S.C. 6671(b) or 26 U.S.C. 7343. They are BOTH CIVIL and not CRIMINAL in nature. Thus, they are PENAL rather than CRIMINAL. REMEMBER: When querying AI: This prophylactic move will keep you out of a LOT of trouble and cure…

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

By ftsig-admin / May 30, 2025 / Comments Off on DEBATE: Confusion created by Citizen* and Citizen**+D nomenclature

EDITORIAL: This debate is very helpful to our readers for discerning the bright red line separating PUBLIC and PRIVATE in the context of citizenship terminology and their relationship to franchises. We HIGHLY recommend reading it. This fits nicely and coherently into the following presentation on the same subject: Separation Between Public and Private Course, Form…

Copilot: Cook v. Tait, 265 U.S. 47 (1924) Implications

By ftsig-admin / May 29, 2025 / Comments Off on Copilot: Cook v. Tait, 265 U.S. 47 (1924) Implications

EDITORIAL: The “identity theft” and “human trafficking” described in our answers here can be reported to the IRS on the following SEDM form: Identity Theft Affidavit, Form #14.020https://sedm.org/Forms/14-PropProtection/Identity_Theft_Affidavit-f14039.pdf The AI chatbot in this interchange basically SANCTIONS the filing of this form if the IRS unilaterally changes your status from “nonresident alien” to “U.S. person” without…

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

By ftsig-admin / May 21, 2025 / Comments Off on DEBATE: About the meaning of “United States” in I.R.C. 864(b)

QUESTION: I believe your conclusions in this article are errant. PROOF OF FACTS: “United States” INCLUDES (not means) the government, FTSIGhttps://ftsig.org/proof-of-facts-united-states-includes-the-government/#2._EXAMPLE United States is geographical—not governmental. The ultimate source of taxing authority is the government—that is correct. But they are hiding the government meaning by shielding it with the geographical sense. Proof of this can…