Proofs

Proof of legal principles.

PROOF: That I.R.C. Subtitles A and C are NOT a CONSTITUTIONAL income tax but a CIVIL PRIVILEGE tax

October 25, 2025

FACT: The tax described in Internal Revenue Code Subtitles A and C is NOT a “income tax” described in Article…

PROOF: The I.R.C. Subtitle A Income tax is on FOREIGN/EXTERNAL Commerce under the Constitution, but DOMESTIC/Government Commerce for the purposes of INTERNAL taxation

October 21, 2025

PROOF: 1. The only place in STATUTES where “citizens” or “residents” are expressly identified as having a Subtitle A income…

PROOF: 26 U.S.C. 864(c)(3) does NOT make all government or “U.S. source” income “gross income”

September 3, 2025

Microsoft Copilot. QUESTION 1: For the purposes of I.R.C. 864(c)(3) does it mean the following? “26 U.S.C. §864(c)(3) is how…

PROOF: Exta-territorial jurisdiction of the national government

August 23, 2025

TABLE OF CONTENTS: EDITORIAL: This article provides authorities on the limits of extraterritorial jurisdiction of the national government. These authorities…

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)

August 9, 2025

1. Proof 26 U.S.C. Subtitle A, Chapter 1, Subchapter N, Part I is where 26 U.S.C. §864 is found and…

PROOF: “Resident alien” is a LEGAL status not tied to the presence test

July 26, 2025

This article will prove that “resident alien” in the context of the Internal Revenue Code is a CIVIL and LEGAL…

PROOF: Enforcing INVOLUNTARY “resident alien” status against those with a CIVILLY foreign domicile is criminal identity theft

July 17, 2025

EDITORIAL: More on this subject at: BEGIN PROOF 1. The Internal Revenue Code Subtitles A and C are silent on…

PROOF: Deceptive Definition of “Nonresident Alien” on the IRS Website

July 10, 2025

The statutory DESCRIPTION of “nonresident alien” is as follows: 26 U.S. Code § 7701 – Definitions (b)Definition of resident alien…

PROOF: How government and private industry hide or interfere with American Nationals being Nonresident Aliens

June 25, 2025

Trying to pursue the Nonresident Alien Position as an American National is like trying to look at and measure the…

PROOF: Taxation of Intangibles is at the domicile of the owner by default

June 16, 2025

EDITORIAL: While mobilia sequuntur personam remains a guiding principle, the Court has also recognized that intangibles may acquire a commercial…