Government
SOURCE: Requirement for Consent, Form ##05.003, Section 1.6; https://sedm.org/Forms/05-MemLaw/Consent.pdf The requirement for consent circumscribes the legal boundary between PUBLIC and PRIVATE as well as DOMESTIC and FOREIGN in relation to any and every government. The essence of what a “sovereign” is, in fact, is someone who is legislatively foreign in relation to other sovereigns under…
Read MoreSOURCE: The Truth About “Effectively Connecting”, Form #05.056, Section 2; SOURCE: https://sedm.org/Forms/05-MemLaw/EffectivelyConnected.pdf. “Effectively connected” is only used in the context of “nonresident aliens”. The only position this site takes is the Nonresident Alien Position. The definition of “effectively connected” is as follows: 26 U.S. Code § 864 – Definitions and special rules (c)Effectively connected income,…
Read MoreThe following form describes in detail the meaning and all the implications of “effectively connecting” earnings on the 1040-NR tax return: The Truth About “Effectively Connecting”, Form #05.056https://sedm.org/Forms/05-MemLaw/EffectivelyConnected.pdf This is one of the most IMPORTANT links on this website. Study it under a microscope because it is the key to your exit door out of…
Read MoreSOURCE: Gross Income Worksheet, Form #09.080**, Section 4; https://sedm.org/product/gross-income-worksheet-nonresident-alien-form-09-080/ 1. Introduction The Sixteenth Amendment limits the term “income” and therefore STATUTORY “gross income” to “profit”. After examining dictionaries in common use (Bouv. L.D.; Standard Dict.; Webster’s Internat. Dict.; Century Dict.), we find little to add to the succinct definition adopted in two cases arising under the…
Read More1. Introduction An Employer Identification Number (EIN) is a type of Taxpayer Identification Number (TIN) needed in order for a artificial business entity to open a bank account or get a loan. EINs for artificial entities are issued by the IRS under the authority of 26 C.F.R. §301.6109-1(g)(1)(ii). The IRS Form SS-4 is the application…
Read MoreWhen litigating tax issues, the following two important constraints always come into play: 1. Full Payment Rule The Full Payment Rule requires that those who seek refunds of taxes paid in federal district or circuit courts must pay the entire amount in controversy before they may file suit. This rule was first established by the…
Read MoreADAPTED FROM: Excluded Earnings and People, Form #14.019, Section 2; https://sedm.org/Forms/14-PropProtection/ExcludedEarningsAndPeople.pdf This site focuses exclusively on Exclusions rather than Exemptions. The difference between these two is explained in: Proof of Facts: Exemptions v. Exclusions, FTSIGhttps://ftsig.org/proof-of-facts-exemptions-v-exclusions/ Pursuing exclusions rather than exemptions shifts the burden of proof onto the government and takes it off of you, as…
Read MoreSOURCE: Publication 519 (2023), U.S. Tax Guide for Aliens | Internal Revenue Service (irs.gov); https://www.irs.gov/publications/p519 REFERENCES: EDITORIAL: The geographical “United States” in 26 U.S.C. §7701(a)(9) and (a)(10) and that in 26 C.F.R. § 301.7701(b)-1(c)(2)(ii) are two completely different things. An alien can satisfy the “presence test” in 26 U.S.C. §7701(b) and yet live and work…
Read MorePeople have lots of questions about how to change their status from DOMESTIC to FOREIGN for previous tax years other than their current one relating to: This article will address these concerns. 0. Introduction Statutes of limitations on IRS assessment and collection activity is generally governed by the following authorities: In order to determine the…
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