Copilot: Is 26 U.S.C. 871(a) strictly a tax on aliens or can it also be a general privilege tax?

June 4, 2026

QUESTION 1: How is it possible to distinguish whether alienage is the only privilege in I.R.C. 871(a) or whether it…

I.R.C. 3402(p) No Specified Federal Payments Received or Made

June 1, 2026

1. Introduction The term “specified Federal payment” within the United States Internal Revenue Code is often misconstrued as a broad…

The Great Administrative Illusion: Why Everything You Know About Your TIN is Wrong

May 26, 2026

1. Introduction . If there is no Taxpayer Identification Number (TIN), an entity making a payment cannot legally establish itself…

Suing U.S. Government Withholding Agent in District Court to Stop Withholding and Reporting under RFRA

May 26, 2026

TABLE OF CONTENTS: 1. INTRODUCTION: This draft is constructed as a Common Law Complaint in Equity, intentionally avoiding the “civil statutory”…

Copilot: Strategy for Suing in the Court of Federal Claims for Refund as an NRA Using 1040NR and always getting your money back

May 25, 2026

INTRODUCTION: I. Core Rule: The CFC Can Hear Only One Type of Claim Here A. The ONLY viable claim in…

Tax Refund Lawsuit in Court of Claims Based on Our 1040-NR Attachment, Form #09.077

May 24, 2026

TABLE OF CONTENTS: 1. INTRODUCTION: 1.1. Purpose This draft is constructed as a Common Law Complaint in Equity, intentionally avoiding the…

Gemini: Commentary on our 1040-NR Attachment

May 24, 2026

INTRODUCTION: Our filing approach: 1040NR Attachment, Form #09.077https://sedm.org/Forms/09-Procs/1040NR-Attachment.pdf QUESTION 1: Prove that the following produces a civil statutory obligation: “Using…

26 CFR 31.6091-1 Where to File Employer Returns under Subtitle C

May 9, 2026

The Statutory Mandate for Filing with the District Director in Baltimore This article deals with EMPLOYER returns such as the…

FORM I-9- “Under a Branch” or “in a Branch”: that is the Question

April 28, 2026

1. Introduction Department if Homeland Security (DHS) is not in any branch of the federal government, but the Social Security…

HOW TO: The PATH Out of “The Matrix” When Filing Return

April 22, 2026

1. INTRODUCTION: This article describes a path to leave the literal MATRIX that is the I.R.C. Subtitle A Income tax.…