DOCTRINE: Unconstitutional Conditions Doctrine applied to Federal and State Income Taxation

June 21, 2025

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”?

June 21, 2025

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

June 12, 2025

EDITORIAL COMMENT: This dialog contains equivocation surrounding whether “U.S. national” is a nonresident alien so it fails the “law of…

Why the Corporate Transparency Act Does Not Apply to You!

June 7, 2025

Exactly Who can withhold on an NRA and how exactly to deal with it?

June 7, 2025

1. The BIG picture The U.S. person election in this article operates INDEPENDENT of the W-4 “wage” election. That is…

The Simplest Way Out of the Matrix

May 20, 2025

Would You Take the Red Pill? https://www.youtube.com/watch?v=l8L9Z2vmMTQ There are basically TWO approaches to leaving the Matrix: Escape from within or never…

Responding to an IRS determination against a nonresident alien filing a 1040NR that they are a U.S. citizen

May 6, 2025

SCENARIO: Some who file 1040-NR returns receive a letter from the IRS saying they are a U.S. citizen and should…

Transition strategies to minimize risk when moving from “U.S. person” to “Nonresident Alien”

March 17, 2025

SOURCE: Path to Freedom, Form #09.015, Section 2.4; https://sedm.org/Forms/09-Procs/PathToFreedom.pdf 0. Introduction Most of our members start out filing the WRONG…

Responding to Discovery Questions Relating to Taxation During Litigation

March 13, 2025

“For the upright will dwell in the land [THE PHYSICAL LAND protected by “the LAW of the land”, the Constitution],And the…

Financial Institutions: The Challenge. Compelled “U.S. person” status

March 7, 2025

1. Background Although the Internal Revenue Code properly recognizes your right to choose a nonresident alien status and be unenumerated,…