Precedent
Frivolous position: The “United States” consists only of the District of Columbia, federal territories, and the federal enclaves
SOURCE: https://www.irs.gov/privacy-disclosure/the-truth-about-frivolous-arguments-section-i-a-to-c#contentionc2 IRS STATEMENT: C. The Meaning of Certain Terms Used in the Internal Revenue Code 2. Contention: The “United…
Frivolous position: Taxpayer is not a “citizen” of the United States, and thus is not subject to the federal income tax laws
SOURCE: https://www.irs.gov/privacy-disclosure/the-truth-about-frivolous-arguments-section-i-a-to-c#contentionc1 IRS STATEMENT: C. The Meaning of Certain Terms Used in the Internal Revenue Code 1. Contention: Taxpayer is…
Frivolous Positions: Introduction
1. Introduction The term “frivolous” is defined as follows: Frivolous. Of little weight or importance. A pleading is “frivolous” when it…
Steward Machine Co. v. Davis, 301 U.S. 548 (1937)
LINK TO CASE: https://scholar.google.com/scholar_case?case=11777818167992631527 SIGNIFICANCE: Declared compelled participation in Social Security by artificial entities BUT NOT HUMAN BEINGS constitutional. Opinion…
Rogers v. Bellei, 401 U.S. 815 (1971)
LINK TO CASE: https://scholar.google.com/scholar_case?case=3117430109405641226 SIGNIFICANCE:
Afroyim v. Rusk, 387 U.S. 253 (1967)
LINK TO CASE: https://scholar.google.com/scholar_case?case=2521246303796542623 SIGNIFICANCE: Establishes CONSTITUTIONAL POLITICAL “citizen of the United States***” status in the Fourteenth Amendment as RIGHT…
Minor v. Happersett, 88 U.S. 162 (1875)
LINK TO CASE: https://scholar.google.com/scholar_case?case=5117525999793250938 SIGNIFICANCE: Established POLITICAL citizens* of a state as ipso facto also POLITICAL “citizens of the United…
United States v. Wong Kim Ark, 169 U.S. 649 (1898)
LINK TO CASE: https://scholar.google.com/scholar_case?case=3381955771263111765 SIGNIFICANCE: Establishes the TWO components of citizenship: nationality and civil status (domicile). For an article on…
Pennoyer v. Neff, 95 U.S. 714 (1878)
LINK TO CASE: https://scholar.google.com/scholar_case?case=13333263776496540273 SIGNIFICANCE: EXCERPT: The several States of the Union are not, it is true, in every respect…
Milwaukee v. White, 296 U.S. 268 (1935)
LINK TO CASE: https://scholar.google.com/scholar_case?case=5901183028124997123 SIGNIFICANCE: Declare income taxation “quasi-contractual” “Even if the judgment is deemed to be colored by the…
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