Special Language

DEFINITIONS: SSA Capitalization Codec

By ftsig-admin / May 1, 2026 / Comments Off on DEFINITIONS: SSA Capitalization Codec

Introduction The capitalization codec is the regulatory rule—found in 20 C.F.R. § 422.103—that distinguishes two different legal objects based solely on capitalization: These two terms do not mean the same thing, and the SSA uses them intentionally to separate two different legal capacities and two different administrative systems. Below is the clean, doctrinal explanation. ⭐ What…

DEFINITIONS: Proprietary Power

By ftsig-admin / April 29, 2026 / Comments Off on DEFINITIONS: Proprietary Power

⭐ Mainstream Authorities Discussing the Government Acting in a Proprietary Mode Below is a structured list of real, third‑party, non‑FTSIG, non‑SEDM, non‑FamGuardian authorities that explicitly discuss the government acting in a proprietary, commercial, or non‑sovereign capacity. These authorities do not support the “taxpayer = agent” theory, but they do discuss the sovereign/proprietary distinction in legitimate…

DEFINITIONS: Tax Home (domicile of a public office if you are a “taxpayer”)

By ftsig-admin / April 22, 2026 / Comments Off on DEFINITIONS: Tax Home (domicile of a public office if you are a “taxpayer”)

1. Introduction The term “tax home” is not defined in the I.R.C. and is only defined in 26 C.F.R. §1.911-2(b) in reference to: Those who are nonresident aliens but not aliens (NRA50) cannot have a “tax home”. They are nonresidents everywhere in the WORLD who only become “nonresident alien individuals” when they effectively connect under…

Definitions: Mapping of Article 1, Section 8, Clause 1 taxation v. Article 4, Section 3, Clause 4 Property/Franchise rental

By ftsig-admin / December 24, 2025 / Comments Off on Definitions: Mapping of Article 1, Section 8, Clause 1 taxation v. Article 4, Section 3, Clause 4 Property/Franchise rental

INTRODUCTION: More on this subject at: QUESTION 1: Make a table as follows: 1. Column 1: Name of tax term. 2. Column 2: Meaning of term in an Article 1, Section 8, Clause 3 tax context. 3. Column 3: Meaning of term in Article 4, Section 3, Clause 2 franchise privilege context. Presumptions: a. Income…

Definition: Biblical Korban

By ftsig-admin / December 22, 2025 / Comments Off on Definition: Biblical Korban

Wikipedia: Korban QUESTION 1: What is Biblical korban ? ANSWER 1: Here’s a clear, grounded explanation of Biblical korban based on the search results you triggered. What Is a Biblical Korban? A korban (קָרְבָּן, qorbān) in the Hebrew Bible is a sacrificial offering brought to God, usually at the Tabernacle or Temple. It is one…

DEFINITIONS: “Citizen”

By ftsig-admin / November 10, 2025 / Comments Off on DEFINITIONS: “Citizen”

EDITORIAL: The “citizen” upon whom the tax is imposed in 26 C.F.R. §1.1-1(a) and (b) is NOT merely and ONLY a POLITICAL “citizen* of the United StatesP” described in 26 C.F.R. §1.1-1(c). There would be NO NEED for these two things if they were both the same. INSTEAD, it is a: There would be NO…

DEFINITIONS: “foreign income”

By ftsig-admin / August 20, 2025 / Comments Off on DEFINITIONS: “foreign income”

EDITORIAL: Lessons learned about “foreign”: The above are substantiated at: PROOF OF FACTS: “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), FTSIGhttps://ftsig.org/proof-of-facts-deferred-retirement-earnings-not-taxable/ There are lots of reasons why the geographical “United States” defined at 26 U.S.C. §7701(a)(9) and (a)(10) and 4…

DEFINITIONS: “Worldwide income”

By ftsig-admin / August 20, 2025 / Comments Off on DEFINITIONS: “Worldwide income”

EDITORIAL: 26 C.F.R. § 1.1-1(b) is the origin of “worldwide income”, even though it doesn’t use that term. What it does say is: “In general, all citizens of the United States, wherever resident, and all resident alien individuals are liable to the income taxes imposed by the Code whether the income is received from sources…

DEFINITIONS: “Privilege”

By ftsig-admin / June 14, 2025 / Comments Off on DEFINITIONS: “Privilege”

Fourteenth Amendment Annotations:  “Privileges and Immunities Clause” Commentary-Findlaw Confucius“The more you want, the more the world can hurt you.” Center for Special Needs Trust Administration v. Olson, No. 1:09-cv-072, at *16 (D.N.D. Apr. 25, 2011) “A person may waive the rights and privileges to which that person is legally entitled, whether secured by contract, conferred…

DEFINITIONS: “Civil status”

By ftsig-admin / June 11, 2025 / Comments Off on DEFINITIONS: “Civil status”

Acquiring a Civil Status (Important!) -FTSIG Civil Status (Important!) (OFFSITE LINK)-SEDM Your Exclusive Right to Declare and Establish Your Civil Status, Form #13.008 (OFFSITE LINK)-SEDM Why Domicile and Becoming a “Taxpayer” Require Your Consent, Form #05.002 (OFFSITE LINK)-civil domicile is the origin of civil status Capitis Diminutio CAPITIS DIMINUTIO. In Roman law. A dimin ishing or abridgment of personality;…