Tools
PROOF: Government Style Manual “state”
The U.S. Government Style Manual, 2016 Edition, on p. 32 says the following: So a LOWER CASE “state” refers to…
PROOF: Doubts about legislative construction must be resolved in favor of the Taxpayer
“The language of section 61(a) of the Internal Revenue Code of 1954, set forth above, might at first glance appear…
PROOF: Itemized list of “benefits” available to “U.S. citizens”
Below is a comprehensive list of benefits available to those who claim CIVIL/DOMICILED C**D status. Thus, a “U.S. person” election…
HOW TO: Getting a Foreign EIN with 98 Prefix
SOURCE: https://sedm.org/getting-a-foreign-ein-with-98-prefix/ Used with permission Employer Identification Numbers are often required to open business accounts at financial institutions. They are…
PROOF: Proof that Your Human Labor May Not Lawfully Appear as Income on Your 1040NR Tax Return Without Your Consent
The following quotation appears on our IRS Form 8275 attached to the 1040NR filing described in: Procedure to File Returns,…
PROOF: What the geographical “United States” means in 26 U.S.C. 7701(a)(9) and (a)(10)
SOURCE: Non-Resident Non-Person Position, Form #05.020, Section 4.2; https://sedm.org/Forms/05-MemLaw/NonresidentNonPersonPosition.pdf. Used with permission. This series of questions and the evidence provided…
FAQ: Is there any harm done in claiming “beneficial owner” tax status?
QUESTION: Is there any harm done in claiming “beneficial owner” tax status by submitting the standard IRS Form W-8BEN? ANSWER:…
FAQ: What is the difference between this website and SEDM?
QUESTION: Your site has a few links to SEDM. What is the difference in approach between this website and SEDM?…
PROOF: There is NO LAW that permits an American National as a Nonresident Alien to Elect to be a U.S. person if they are NOT married to one
If all citizens of foreign nations can participate in the tax system, then so can ALL citizens of the nation…
HOW TO: How to Change the Status of a TIN
1. Introduction The status of a Taxpayer Identification Number is controlled by the following regulation: 26 CFR § 301.6109-1 –…