Digging Deeper
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…
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…
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.…
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…
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.…
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…
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…
DEBATE: About the meaning of “United States” in I.R.C. 864(b)
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
EDITORIAL: This debate surrounds what is “included” in FDAP items listed under 26 U.S.C. 871(a)(1). It does so in the…