Foreign remedies
PROOF: “Deferred earnings” paid in connection with government retirement earned as a “U.S. person” are not “foreign income” or taxable under I.R.C. 864(c)
1. Proof 26 U.S.C. Subtitle A, Chapter 1, Subchapter N, Part I is where 26 U.S.C. §864 is found and…
Standing to Sue a Bank for Refusal to Open a Nonresident alien Unenumerated Account with No withholding or reporting
1. Forms that may prevent the need to litigate for use in opening the account 2. Enumeration of Standing 3.…
Statutes of Limitation for Tax Crimes
The statute of limitations for tax crimes depends on the nature of the offense—civil or criminal—and the specific violation under…
FRIVOLOUS SUBJECT: “Wages” are taxable to a Nonresident Alien who does not VOLUNTARILY Effectively Connect
FALSE STATEMENT: 1. “Wages” are taxable to a Nonresident Alien who: 2. AND, if you filed a W-4 previously, you…
Tax Computation Process for Nonresident Alien
1. INTRODUCTION This article addresses the process and statutes governing the calculation of taxable income for a nonresident alien. It…
DOCTRINE: Unconstitutional Conditions Doctrine applied to Federal and State Income Taxation
EDITORIAL: The application of the UCD has never been addressed or settled in the context of taxation. Only in other…
Copilot: How does an “national of the United States” under 8 U.S.C. 1101(a)(22) become a “foreign person”?
EDITORIAL: The more absurd this all gets with equivocation and conflation, the more obvious it should be to the casual…
Copilot: American nationals are not “foreign persons” for the purpose of I.R.C. Chapter 3 “foreign person” withholding in 26 U.S.C. 1441 and 26 C.F.R. 1.1441-1
EDITORIAL COMMENT: This dialog contains equivocation surrounding whether “U.S. national” is a nonresident alien so it fails the “law of…
Exactly Who can withhold on an NRA and how exactly to deal with it?
1. The BIG picture The U.S. person election in this article operates INDEPENDENT of the W-4 “wage” election. That is…