Long v. Rasmussen

“The revenue laws are a code or system in regulation of tax assessment and collection. They relate to taxpayers [instrumentalities, officers, employees, and elected officials of the national Government], and not to nontaxpayers [non-resident non-persons domiciled in states of the Union without the exclusive jurisdiction of the national Government]. The latter are without their scope. No procedure is prescribed for nontaxpayers, and no attempt is made to annul any of their rights and remedies in due course of law. With them Congress does not assume to deal, and they are neither of the subject nor of the object of the revenue laws…”
[Long v. Rasmussen, 281 F. 231 (1922); SOURCE: https://famguardian.org/TaxFreedom/Forms/Discovery/Deposition/Evidence/Q03.038.pdf]

The above case is important, because it:

1. Betrays the fact that the income tax functions essentially as “club rules” for “club members” called statutory “taxpayers”.
2. Indicates that those club rules do not apply to nonmembers.
3. Infers that those who are not members of the club:
   3.1. Retain all their constitutional and natural and PRIVATE rights.
   3.2. Are legislatively “foreign” in relation to club members.

For a detailed description of the rights of “nontaxpayers”, see:

Your Rights as a “Nontaxpayer”, IRS Publication 1a, Form #08.008
https://sedm.org/LibertyU/NontaxpayerBOR.pdf