Withholding and Reporting

How to avoid withholding and reporting on foreign persons

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…

HOW TO: Filing a Criminal Report against a Company for False Reporting/withholding and criminally Impersonating an “Employer” under I.R.C. 3406

March 27, 2026

1. Executive Summary: This article: Most of these false information returns are filed by companies that have no express authority…

PROOF: U.S. nationals who make no civil elections not subject to I.R.C. Chapter 3 or 24 withholding

March 1, 2026

INTRODUCTION: This series of questions deals with applicability of I.R.C. Chapters 3 and Chapter 24 withholding. It is the position…

FAQ: Are information returns filed against nonresident alien American nationals standing on land protected by the Constitution and not effectively connected under Chapter 61 of the Internal Revenue Code lawful?

February 16, 2026

QUESTION: Are information returns filed against nonresident aliens not effectively connected under Chapter 61 of the Internal Revenue Code lawful?…

HOW TO: Handing reporting and withholding for American nationals filing as “nonresident aliens” not engaged in privileges-no Chapter 3 reporting or withholding, but subject to K-1 as foreignC personPRI partners

February 4, 2026

INTRODUCTION: This series of questions establishes that if you are filing as a “nonresident alien” who is an American national…

Government Form Religious Freedom Restoration Act (RFRA) Attachment-Prevents All Civil Status Elections

December 20, 2025

INTRODUCTION: You as the owner of yourself are the only one who can change or affect the civil statutory status…

Dealing with “Gatekeepers” (Withholding agents)

November 15, 2025

1. What do do The approaches documented on this site are highly unconventional and unfamiliar to nearly all people. This…

The consequences of filling out a W-4 for those not ALREADY working for the government

October 6, 2025

1. ITEMIZED LIST OF CONSEQUENCES Below is a list of all the legal consequences of filling out a W-4 with…

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…