Litigation

How to litigate as a nonresident alien

Relationship between Anti-Injunction Act and Our Position

September 9, 2024

When litigating tax issues, the following two important constraints always come into play: 1. Full Payment Rule The Full Payment…

Burden of Proof:  Exclusion v. Exemption

August 25, 2024

ADAPTED 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.…

Judicial Notice-Foreign Agents

August 16, 2024

EDITORIAL: Interesting. We didn’t write this. Is the United States national government LEGISLATIVELY but not CONSTITUTIONALLY “foreign” with respect to…

HOW TO: How to Aver Your Status as a Fourteenth Amendment “nonresident alien”

July 21, 2024

Source: Non-Resident Non-Person Position, Form #05.020, Section 11.1; https://sedm.org/Forms/05-MemLaw/NonresidentNonPersonPosition.pdf 1. Introduction Those claiming “nonresident alien” status must invoke it properly…