Digging Deeper
QUESTION 1: IRS Publication 519 identifies itself as “U.S. tax guide for aliens”. However, it addresses nonresident aliens who are “U.S. nationals”. A U.S. national under 8 U.S.C. 1101(a)(22) is not an alien. And the word “alien” is defined in 26 C.F.R. 1.1441-1(c)(3)(i) as someone who is NEITHER a citizen nor a national. Does that…
EDITORIAL: The application of the UCD has never been addressed or settled in the context of taxation. Only in other contexts. But like gross receipts limitations, it too applies to constitutional taxation when applied to those with constitutional rights standing on land the constitution applies. It appears to be such a hot button issue that…
QUESTION 1: Does an election surrender the protections of the constitution under the Public Rights Doctrine and the Constitutional Avoidance Doctrine in the context of the civil statutory status that results from the election? For instance, if I elect “effectively connected” status in 26 U.S.C. 864, do I surrender the protection of the constitutional definition…
EDITORIAL: The more absurd this all gets with equivocation and conflation, the more obvious it should be to the casual observer that they are hiding the truth. The casual observer is a “deer in the headlights” They don’t stand a chance. You need a phd in deception to catch these bastards! They probably have a…
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…
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…
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.…
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…
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, 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…