Tools
FALSE STATEMENT: 1. “Wages” are taxable to a Nonresident Alien who: 2. AND, if you filed a W-4 previously, you don’t have a choice about effectively connecting at filing time. REBUTTAL: 1. “Wages” are ONLY “taxable” if you want them to be. As we frequently point out on this website, “effectively connecting” is VOLUNTARY for…
Trying 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…
EDITORIAL: 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…
QUESTION: You allege in the following article that CONSTITUTIONAL/Sixteenth Amendment “income” is always on profit and not “gross receipts”. Catalog of Elections and Entity Types in the Internal Revenue Code, Section 8: Entering anything but PROFIT as “income” or “effectively connected” income on a tax return, FTSIGhttps://ftsig.org/catalog-of-elections-in-the-internal-revenue-code/#7._Entering Precisely what status within the I.R.C. and what…
QUESTION: You state in the following that American Nationals residing within the protections of the Constitution have to make an election before they can have taxable income under I.R.C. 871: Catalog of Elections and Entity Types in the Internal Revenue CodeSection 7: Entering anything but PROFIT as “income” or “effectively connected” income on a tax…
State 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…
QUESTION: What happens when you perfectly invoke the third rail issues documented on this site to lawfully avoid all income tax? ANSWER: We think the foreign tax status arguments documented on this website at this point is so perfected and complete, that the only way to stop the damn from breaking is to reject the…
Microsoft 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…
EDITORIAL: 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…
0. 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…