Foreign remedies
GOVERNMENT
Status Change (301.6109-1)
Collection Response
Obtaining a TIN
Effectively connected
Involuntary Taxation of Your Own Labor
How to File Returns
Litigation
State Income Taxes
Benefits
Tools for Reform
PRIVATE INDUSTRY
Withholding and Reporting
Banking and Crypto
Employment
Business
Investing
Real property
The Truth About “Effectively Connecting”, Form #05.056
The following form describes in detail the meaning and all the implications of “effectively connecting” earnings on the 1040-NR tax…
ELECTIONS: When “gross income” includes more than profit
SOURCE: Gross Income Worksheet-Nonresident Alien, 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…
HOW TO: How to Get a FOREIGN EIN as a Partnership Residing in a Constitutional State
1. Introduction An Employer Identification Number (EIN) is a type of Taxpayer Identification Number (TIN) needed in order for a…
Relationship between Anti-Injunction Act and Our Position
When litigating tax issues, the following two important constraints always come into play: 1. Full Payment Rule The Full Payment…
Using Form W-4 as a Nonresident Alien
TABLE OF CONTENTS: 1. Introduction This article addresses how to use and not use the W-4 as a nonresident alien.…
The Federal Income Tax Is A Tax Upon Income (investments), Not Upon Capital (employments).
The following offsite reference deals with this subject: https://capitalvsincome.com/the-federal-income-tax/
Burden of Proof: Exclusion v. Exemption
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.…
How Aliens Who Meet the Presence Test Can STILL file as Nonresident Aliens
SOURCE: 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…
Effect of Switching from DOMESTIC to FOREIGN on Past Tax Years and Current IRS Collection Activity
People have lots of questions about how to change their status from DOMESTIC to FOREIGN for previous tax years other…