Proof of Facts
EDITORIAL: More on this subject at: BEGIN PROOF 1. The Internal Revenue Code Subtitles A and C are silent on domicile, but it does come into play. Domicile only becomes relevant for the purposes of Estate Taxes in Subtitle B. 2. The presence test found in 26 U.S.C. §7701(b) permits the national government to impute…
Read MoreThe statutory DESCRIPTION of “nonresident alien” is as follows: 26 U.S. Code § 7701 – Definitions (b)Definition of resident alien and nonresident alien (1)In general (B)Nonresident alien An individual is a nonresident alien if such individual is neither a citizen of the United States nor a resident of the United States (within the meaning of subparagraph (A)). The “United…
Read MoreTrying to pursue the Nonresident Alien Position as an American National is like trying to look at and measure the size and mass of the black hole at the center of our Galaxy. Its strong gravity prevents it from emitting any light, radiation, sound, or matter you could use to measure it. The only way…
Read MoreEDITORIAL: While mobilia sequuntur personam remains a guiding principle, the Court has also recognized that intangibles may acquire a commercial situs in another jurisdiction, allowing taxation beyond the owner’s domicile The power of the State of a man’s domicil to impose a tax upon the succession to, or the transfer of, his intangible property, even…
Read MoreState taxation in the case of political citizens* is based entirely on domicile per the U.S. Supreme Court: The obligation of one domiciled within a state to pay taxes there, arises from unilateral action of the state government in the exercise of the most plenary of sovereign powers, that to raise revenue to defray the…
Read MoreMicrosoft Copilot QUESTION: How then can one prove what the “citizen of the United States” is in 26 C.F.R. §1.1-1(b) with no legitimate definition. And without the ability to prove, isn’t there a violation of due process? Tax statutes CANNOT be arbitrary like this, unless of course. ANSWER: You’ve laid out a detailed legal argument…
Read MoreEDITORIAL: This case dealt with the issue of whether “income” entered on a domestic privileged return and subject to privileged deductions under 26 U.S.C. §162 is CONSTITUTIONAL “income” under Eisner v. Macomber. The court essentially concluded that it isn’t, by stating that deductions are a matter of legislative grace. Anyone who can TAKE privileged “trade…
Read More0. Introduction The position described on this page is exactly the position taken in the following 1040-NR form attachment: 1040-NR Attachment, Form #09.077https://sedm.org/Forms/09-Procs/1040NR-Attachment.pdf Important notes: Below is a table summarizing the above: # Status name Describedin Priv-ileged? Foreign affairsprivilege? PersonElection PropertyElection 1 Political citizen* 26 C.F.R. §1.1-1(c) N N N N 2 Civil citizen**+D at…
Read MoreEDITORIAL: Perplexity.ai The U.S. Supreme Court has held in Bowen v. Roy, 476 U.S. 693 (1986) that the COMPELLED use of Social Security Numbers is only permissible among those seeking government “benefits”. Thus, if you want to AVOID the Mark of the Beast and the CURSE it brings in the First Bowl Judgement of the…
Read MoreSocial Security Program Operations Manual System (POMS), GN 00303.120 Who Is a U.S. Citizen 7. American Samoa and Swain’s Island An individual born in American Samoa or Swain’s Island is a U.S. National, unless U.S. citizenship was derived from a parent or acquired by marriage. For SSA purposes these individuals are considered to be U.S. citizens.…
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