1. Courts Recognize “nontaxpayers”

“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

2. Is “Taxpayer” a Privilege?

On this site, whether a term is privilege-bearing or not is determined by Axiom 1.2:

Writing Conventions on this Website, Section 1.2: Privilege/Obligation Origination
https://ftsig.org/introduction/writing-conventions-on-this-website/#1.2._Privilege

Within the PUB/PRI framework, the term “taxpayer” is not a privilege, and it does not create any privilege. It is not an office, not a capacity, and not a source of obligation. Instead, “taxpayer” is simply a label the government applies after a human has already used a privilege‑bearing term that places them into public capacityPUB.

A privilege, in this ontology, is always tied to use of a public office—such as engaging in a “trade or business,” acting as an “employee,” serving as a “withholding agent,” or filing a return that presupposes participation in a federal franchise. These are the actions that create obligations and attach Subtitle A. They are the causes of liability.

“Taxpayer,” by contrast, is a result, not a cause.

1. It is a classification, not a privilege.
2. It is a description, not a jurisdictional trigger.
3. It is a label applied after the fact, not a term that originates any legal duty.

A human becomes a “taxpayer” only after they have already entered public capacityPUB by using a privilege‑bearing term. The label does not create the office; the office creates the label. This is why “taxpayer” cannot, by itself, impose liability, trigger statutes of limitation, or create jurisdiction. It is legally inert until a public office has already been invoked.

This distinction is essential. Many people mistakenly believe that being called a “taxpayer” is what subjects them to Subtitle A. In reality, the government uses the term only after it has already presumed or established that the person is acting in a public office. The term “taxpayer” is therefore not a privilege, but a consequence of privilege—a downstream classification that reflects prior use of public capacityPUB.

In short:

“Taxpayer” is not a privilege. It is evidence that a privilege has already been used.

Understanding this prevents confusion about how liability arises, how jurisdiction attaches, and why limitation periods apply only to those who have already entered public capacityPUB.

3. Does using or admitting “taxpayer” on a government form admit to having a privilege‑bearing capacityPUB?

Functionally, yes. Legally, yes. Ontologically, yes.

Here’s why:

3.1. “Taxpayer” is not a neutral word

In federal tax administration, “taxpayer” is never a descriptive term for a private human. It is a status term used only for:

• a statutory “individual”
• a federal franchise participant
• a public office holder
• someone engaged in a “trade or business”
• someone with ECI under § 871(b)
• someone who filed a PUB return
• someone who voluntarily paid a Subtitle A tax

In other words:

The government only calls someone a “taxpayer” if it believes they are already in capacityPUB.

3.2. The term “taxpayer” presupposes a public office

The IRS cannot apply:

• liability
• penalties
• assessments
• deficiency procedures
• limitation periods
• collection authority

unless the person is already in a public capacityPUB.

Thus, when you use the term “taxpayer,” you are confirming the government’s presumption that you occupy:

• a federal office,
• a federal capacity,
• a federal franchise status,
• or a federal revenue role.

3.3. The term “taxpayer” is downstream, not upstream

It does not create the office. It reflects the office.

But when you invoke it, you are:

• adopting the classification,
• accepting the presumption,
• ratifying the office,
• and consenting to the administrative regime.

This is why IRS systems treat the term as a binding admission.

3.4. IRS automation treats “taxpayer” as a jurisdictional trigger

The moment the term appears:

• IRS systems assume capacityPUB
• IRS systems assume Subtitle A applies
• IRS systems assume liability exists
• IRS systems assume limitation periods attach
• IRS systems assume penalties can apply
• IRS systems assume administrative due process replaces constitutional due process

You have effectively walked into their jurisdiction.

3.5. The term “taxpayer” is the IRS’s strongest identity‑laundering tool

It converts:

• private capacityPRI → public capacityPUB
• private propertyPRI → public franchise property
• private rights → administrative rights
• constitutional protections → administrative procedures

This is why the term is dangerous.

3.6. The government treats your use of the term as voluntary consent

Even if:

• you were misled,
• you were coerced,
• you were ignorant,
• you were pressured,
• you were deceived,
• you were following instructions,
• you were filling out a form under duress,

the government treats your use of the term “taxpayer” as voluntary entry into a public office.

This is why the term is never safe to use in private‑capacityPRI filings.

3.7. Summary

Invoking the term “taxpayer” on a government form is treated as an admission that you have already used a privilege‑bearing public capacityPUB.

It is not the privilege itself — it is the confirmation that the privilege has already been used.

4. The Term “Taxpayer” on Form 1040NR

The IRS Form 1040NR contains instructions, headings, and internal references that use the word “taxpayer.” A common misunderstanding is that this term describes the person filing the form. It does not. In fact, the structure of the form and the statutory framework behind it make clear that the filer is never called a “taxpayer” anywhere on the form itself. The term appears only in generic instructions, never as a label for the person completing the return.

Below is the precise explanation.

4.1. The 1040NR does not use “taxpayer” to describe the filer

The 1040NR is designed for nonresident aliens, and its internal logic reflects that:

• The form asks for filing status, not “taxpayer status.”
• The form never contains a checkbox or declaration stating: “I am a taxpayer.”
• The filer is referred to only as:
  • “you,”
  • “nonresident alien,”
  • “filer,”
  • “individual filing Form 1040NR,”
  • or “person completing this return.”

The IRS uses “taxpayer” in the instructions because it is a generic administrative term, not because it applies to the person completing the form.

In other words:

The form never identifies the filer as a taxpayer. The IRS never requires the filer to identify themselves as a taxpayer.

This is deliberate: the term “taxpayer” is a statutory classification, not a form‑level identity.

4.2. Filing Form 1040NR is not an admission of taxpayer status

Filing the 1040NR does not create taxpayer status because:

a. Taxpayer status arises only when a Subtitle A tax is imposed

A person becomes a “taxpayer” only when:

• they engage in a trade or business (a public office),
• they receive effectively connected income under § 871(b),
• they voluntarily pay a Subtitle A tax,
• or they file a return that reports taxable income.

If none of these occur, no Subtitle A tax exists, and therefore no taxpayer status exists.

b. The 1040NR is a nonresident alien form, not a taxpayer declaration

The form is used to:

• report ECI if any exists,
• report NEC if withholding occurred,
• or attach factual statements.

It is not a form that declares taxpayer status.

c. Filing a form does not create a statutory office

A statutory office (the thing that makes someone a taxpayer) is created only by:

• engaging in federally defined public activity,
• making a statutory election,
• or receiving federally taxable income.

Filing a form is not one of those triggers.

Thus:

Filing 1040NR is not an admission of taxpayer status. It is simply a submission of information.

4.3. Why attachments and communications you provide should never call you a “taxpayer”

Even though the form does not label you a taxpayer, you must avoid using the term yourself. Here’s why:

a. The IRS treats your use of the term as voluntary consent

If you call yourself a “taxpayer,” IRS systems interpret that as:

• acceptance of Subtitle A jurisdiction,
• acceptance of public‑office status,
• acceptance of liability statutes,
• acceptance of administrative due process,
• acceptance of penalty statutes.

Your use of the term becomes a binding admission, even if the form itself did not require it.

b. The term triggers IRS identity‑laundering heuristics

IRS automation uses “taxpayer” as a shortcut to:

• presume you are a statutory “individual,”
• presume you engaged in a “trade or business,”
• presume you have ECI,
• presume you are subject to Subtitle A,
• presume you are subject to penalties under § 6671(b),
• presume you are subject to limitation periods under §§ 6501–6503 and § 6511.

Using the term invites misclassification.

c. The term is downstream, not upstream

“Taxpayer” is a classification applied after a public office is used. If you use it prematurely, you are:

• ratifying a public office you never entered,
• consenting to liability you never incurred,
• validating assessments that never existed.

d. Safe terminology avoids all of these hazards

Using terms like:

• “private human being,”
• “private capacityPRI,”
• “non‑statutory status,”
• “no public office,”
• “no taxable activity,”
• “no Subtitle A liability,”
• “amounts unlawfully withheld,”
• “return of private property,”

keeps you outside of IRS presumptions.

4.4. Nominee Relationships and Why “Taxpayer” Must Never Be Used in Attachments

IRS guidance expressly prohibits nominee relationships—situations where one party acts, signs, or makes determinations on behalf of another without proper authority. This prohibition has an important consequence in the PUB/PRI ontology: a statutory public capacity (such as “taxpayer,” “person,” or “U.S. person”) functions as a nominee identity for the private human being. The statutory identity is not the human; it is a public office created by Congress. When the IRS treats a private human as a “taxpayer,” it is effectively treating the human as the nominee for that statutory office.

Because of this, any determination involving a public capacity—such as whether someone is a “taxpayer,” “person,” “U.S. person,” “individual,” or “resident”—requires a legal conclusion. These are not factual descriptions of a private human. They are legal statuses defined by statute, and assigning them requires legal authority. A private human cannot lawfully make such determinations about themselves because doing so would constitute the unauthorized practice of law: it would require interpreting statutes, applying legal definitions, and making jurisdictional determinations reserved for licensed professionals or authorized officials.

For this reason, nothing on Form 1040NR may be interpreted as a legal conclusion or election, including any appearance of the word “taxpayer” in IRS instructions or boilerplate language. The filer is not required to adopt that term, and the form does not ask the filer to declare themselves as such. Any attachment or communication submitted with the form should never refer to the filer as a “taxpayer,” because doing so would:

• imply acceptance of a statutory public office,
• imply consent to a nominee relationship prohibited by IRS guidance,
• imply that the filer is making legal conclusions about their own status,
• and imply voluntary entry into Subtitle A jurisdiction.

To avoid these implications, attachments should use only factual, non‑legal terminology describing private‑capacityPRI status. Statements should clarify that the filer does not consent to any presumption of statutory identity, does not authorize any nominee relationship, and does not make or adopt any legal conclusions. This ensures that the filing remains a Statement of Facts, not a legal election, and prevents IRS systems from misclassifying the filer as occupying a public office or statutory public capacityPUB.

4.5. Summary

The 1040NR never identifies the filer as a “taxpayer.” The term appears only in generic IRS instructions and boilerplate language, never as a label for the human completing the form. Filing the 1040NR does not create taxpayer status, does not constitute an election into any statutory office, and does not trigger Subtitle A liability. The form simply collects information; it does not assign or require any legal identity.

However, if the filer themselves uses the term “taxpayer,” IRS systems treat that as a voluntary admission that the filer occupies a statutory public capacity. In IRS administrative practice, “taxpayer” is not a neutral word—it is a public‑office classification used only for individuals who have already entered capacityPUB through a privilege‑bearing term such as “trade or business,” “employee,” “withholding agent,” or “individual” under § 7701. Using the term in attachments or correspondence can therefore be interpreted as consent to public‑office status, consent to Subtitle A jurisdiction, and consent to administrative due‑process procedures in place of constitutional protections.

This risk is compounded by IRS guidance prohibiting nominee relationships. A statutory public capacity—such as “taxpayer,” “person,” or “U.S. person”—functions as a nominee identity for the private human being. Determining whether a human fits one of these statutory identities requires a legal conclusion, because these terms are defined by federal law and apply only within federal jurisdiction. A private human is not authorized to make legal conclusions about their own statutory status, and doing so would constitute the unauthorized practice of law. For this reason, nothing on Form 1040NR, nor any attachment, may be interpreted as a legal conclusion or election, including any implication of “taxpayer” status.

To avoid IRS misclassification, identity laundering, nominee‑identity creation, and unintended jurisdictional consequences, all attachments and communications should avoid the term “taxpayer” entirely. Filers should use only factual, non‑legal terminology describing private‑capacityPRI status and should explicitly state that no presumption of statutory identity is authorized. This ensures the filing remains a Statement of Facts, not a legal election, and prevents IRS automation from treating the filer as occupying a public office or consenting to Subtitle A liability.

5. How to Avoid Privileges in a Filing

Avoiding the accidental use of privilege‑bearing terms in any filing—especially a Form 1040NR with attachments—requires two deliberate safeguards. These safeguards prevent the IRS from interpreting the filing as a legal election, a statutory admission, or a voluntary entry into public capacityPUB. They also prevent the filer from unintentionally making legal conclusions, which IRS guidance prohibits and which private humans are not authorized to make.

The two safeguards are: (1) a caption clarifying that nothing in the filing may be interpreted as a legal conclusion, and (2) a statement clarifying that the perjury declaration validates only facts added by the filer, not any preprinted content on the form.

Together, these prevent the IRS from treating the filing as a voluntary assumption of a statutory identity or public office.

The subject of this section is covered in greater detail in:

HOW TO: How to Avoid Privileges in an IRS Form Submission, FTSIG
https://ftsig.org/how-to-how-to-avoid-privileges-in-an-irs-form-submission/

5.1. Use a Caption Clarifying That Nothing in the Filing Is a Legal Conclusion

Every filing should begin with a clear caption stating that:

• the filer is providing facts only,
• the filer is not making legal conclusions,
• the filer is not electing any statutory status,
• and the perjury statement applies only to factual assertions, not legal interpretations.

This caption prevents the IRS from treating the filing as:

• a legal election,
• a jurisdictional admission,
• a statutory classification,
• or a voluntary assumption of a public office.

It also prevents the IRS from interpreting any part of the filing—including the filer’s signature—as consent to a statutory identity such as “taxpayer,” “person,” “U.S. person,” or “individual.” These are legal statuses defined by federal law, and determining whether they apply requires legal authority. A private human cannot make such determinations without engaging in the unauthorized practice of law.

A caption of this type ensures that the filing remains a Statement of Facts, not a legal act.

Sample Captions (short as possible)

Caption A: “Facts only. No legal conclusions or elections.”

Caption B: “Perjury clause validates facts I added, not legal conclusions.”

Caption C: “Nothing in this filing may be interpreted as a legal conclusion.”

Caption D: “Signature validates facts only, not statutory identities.”

Caption E: “No consent to legal conclusions, classifications, or elections.”

Any of these can be placed at the top of the attachment or statement.

5.2. Clarify That the Jurat (Perjury Statement) Validates Only Facts Added by the Filer

The perjury declaration on IRS forms validates only the factual statements added by the filer, not the legal meaning of anything preprinted on the form. Courts and IRS guidance both acknowledge that:

• IRS forms contain legal conclusions,
• IRS forms contain terms of art,
• IRS forms contain statutory identities,
• IRS forms contain jurisdictional assumptions,
• and IRS forms contain preprinted content that cannot be trusted as factual.

Because of this, the filer must explicitly state that:

• the perjury declaration validates only the facts the filer personally added,
• it does not validate any preprinted language,
• it does not validate any statutory identity,
• it does not validate any legal conclusion,
• and it does not validate any connection between the filer’s facts and the form’s preprinted content.

This prevents the IRS from claiming that the filer has:

• adopted the form’s legal definitions,
• agreed to the form’s jurisdictional assumptions,
• consented to the form’s statutory classifications,
• or validated the form’s preprinted legal conclusions.

It also prevents the IRS from treating the filer’s signature as an admission of “taxpayer” status or any other public capacityPUB.

Sample Statements (short as possible)

Statement A: “Perjury clause applies only to facts I added, not preprinted content.”

Statement B: “Signature validates my factual additions only.”

Statement C: “Preprinted text is not validated, adopted, or interpreted.”

Statement D: “No factual connection is made to preprinted legal terms.”

Statement E: “I validate facts I wrote, not IRS legal language.”

These statements prevent IRS identity laundering and protect private‑capacityPRI status.

5.3. Background on The Jurat (perjury statement)

QUESTION: Could qualifying the perjury statement be penalized as a jurat modification?

The following subsections answer that questions

A. Why Your Qualification Is Not a Jurat Modification

A jurat is the preprinted perjury declaration on an IRS form:

“Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and belief, they are true, correct, and complete.”

A jurat modification occurs only when someone:

• changes the wording of the jurat,
• crosses out part of the jurat,
• adds new language inside the jurat,
• or alters the meaning of the jurat itself.

You are doing none of these.

You are adding a separate factual statement outside the jurat that clarifies:

• what your signature applies to,
• what it does not apply to,
• and what you are not authorized to conclude.

This is not a modification of the jurat. It is a clarification of your own factual assertions.

Courts and the IRS treat these differently.

B. Why Your Qualification Is Allowed

1. You are not altering the jurat — you are clarifying your own statements

You are not touching the jurat. You are not rewriting it. You are not adding language to it. You are not crossing anything out.

You are simply stating:

“My signature validates only the facts I added, not any preprinted legal conclusions.”

This is a factual clarification, not a jurate change.

2. Courts and IRS guidance say preprinted content cannot be trusted

Courts have repeatedly held that:

• IRS forms contain legal conclusions,
• IRS forms contain statutory identities,
• IRS forms contain jurisdictional assumptions,
• IRS forms contain terms of art,
• and IRS forms contain preprinted content that is not factual.

Because of this, courts allow filers to clarify:

• what they are validating,
• what they are not validating,
• and what they are not authorized to conclude.

This is not a jurat modification. It is a protection against misinterpretation.

3. IRS guidance prohibits nominee relationships

A statutory public capacity (e.g., “taxpayer,” “person,” “U.S. person”) is a nominee identity for the private human.

IRS guidance prohibits:

• signing on behalf of a nominee identity,
• adopting a nominee identity without authority,
• making legal conclusions about statutory identities.

Your qualification prevents the IRS from treating your signature as:

• adoption of a statutory identity,
• consent to a nominee relationship,
• or a legal conclusion about your status.

This is not a jurat modification. It is compliance with IRS guidance.

4. You are not authorized to make legal conclusions

You are stating:

• you cannot make legal conclusions,
• you cannot adopt statutory identities,
• you cannot elect into public capacityPUB,
• and you cannot validate preprinted legal language.

This is not a jurat modification. It is a factual limitation on your own authority.

C. The Key Distinction

Modifying the jurat = changing the perjury clause itself → prohibited.

Clarifying what your signature applies to = factual statement → allowed.

Your qualification is the second category.

D. Safe Summary

• You are not modifying the jurat.
• You are not altering the perjury clause.
• You are not changing the form.
• You are not adding language to the jurat.
• You are not crossing out anything.
• You are not making legal conclusions.
• You are not adopting statutory identities.
• You are not creating a nominee relationship.
• You are not engaging in unauthorized legal practice.

You are simply clarifying:

Your signature validates only the facts you added, not the preprinted legal conclusions on the form.

This is not a jurat modification.

5.4. Synthesis

To avoid privileges in a filing, two safeguards must be applied consistently and explicitly:

1. Use a caption stating that nothing in the filing may be interpreted as a legal conclusion, legal election, statutory identity, or assumption of a public office, and that the jurat (perjury statement) validates facts only. This prevents the IRS from treating the filing as a voluntary assumption of a statutory capacityPUB, a nominee identity, or a legal classification such as “taxpayer,” “person,” or “U.S. person.” It also prevents the filer from inadvertently making legal conclusions, which IRS guidance prohibits and which private humans are not authorized to make.
2. Clarify that the jurat applies only to facts added by the filer, not to any preprinted content on the form. Courts and the IRS both acknowledge that IRS forms contain legal conclusions, statutory identities, jurisdictional assumptions, and terms of art that cannot be treated as factual. Because private humans cannot adopt or validate legal conclusions without engaging in unauthorized legal practice, the jurat must be expressly limited to factual additions only. This prevents the IRS from interpreting the signature as consent to preprinted legal language, statutory classifications, or nominee relationships.

These safeguards are essential because accidental invocation of a public capacityPUB causes the IRS to apply administrative due process instead of constitutional due process. Administrative due process is designed for regulating public offices, not private humansPRI, and its standards are lethal to private rightsPRI: it presumes jurisdiction, presumes liability, and replaces constitutional protections with internal administrative procedures. Once misclassified, the filer loses meaningful notice, meaningful hearing rights, confrontation rights, property protections, judicial review, and the ability to challenge jurisdiction.

By preventing misclassification, these safeguards ensure that the filing remains purely factual, avoids privilege‑bearing terms, prevents IRS identity laundering, blocks any presumption that the filer has voluntarily entered public capacityPUB, and preserves the filer’s constitutional due‑process protections.

6. About Due Process

Understanding due process is essential to understanding why every safeguard in this article exists. The IRS applies two different due‑process regimes, and which one applies depends entirely on whether the filer is treated as occupying a public capacityPUB or remaining in private capacityPRI. The consequences of falling into the wrong regime are severe.

6.1. Constitutional Due Process (Private CapacityPRI)

A private human being in private capacityPRI is protected by constitutional due process, which includes:

• the right to a real Article III court,
• the right to an impartial judge,
• the right to confront evidence,
• the right to challenge jurisdiction,
• the right to meaningful notice,
• the right to meaningful opportunity to be heard,
• the right to property protections,
• the right to strict burdens of proof,
• the right to separation of powers,
• the right to judicial remedies and damages.

These protections apply only when the human is treated as a private personPRI, not as a statutory office holder.

Constitutional due process is the correct standard for private humans.

6.2. Administrative Due Process (Public CapacityPUB)

When the IRS misclassifies a private human as a “taxpayer,” “person,” “U.S. person,” or “individual,” the IRS automatically switches to administrative due process, which is designed for regulating public offices, not private humans.

Administrative due process:

• does not require proof of jurisdiction,
• does not require proof of voluntary consent,
• does not require constitutional notice,
• does not require constitutional hearing rights,
• does not require constitutional confrontation rights,
• does not require constitutional property protections,
• does not require constitutional burdens of proof,
• does not require constitutional judicial review,
• does not require constitutional remedies,
• does not require constitutional impartiality,
• does not require constitutional separation of powers.

Administrative due process is lethal to private rightsPRI because it is not designed for private humans at all. It is designed for:

• federal employees,
• federal contractors,
• federal franchise participants,
• statutory “individuals,”
• statutory “taxpayers,”
• and anyone who has voluntarily entered capacityPUB.

Once the IRS believes you are in a public office, constitutional protections disappear.

6.3. Why This Matters for Filings

Every safeguard in Sections 4 and 5 exists for one reason: to prevent the IRS from switching you from constitutional due process to administrative due process.

This is why:

• you must avoid privileged terms,
• you must avoid statutory identities,
• you must avoid “taxpayer,”
• you must avoid legal conclusions,
• you must avoid nominee relationships,
• you must limit the jurat to factual additions only,
• you must use captions clarifying that nothing is a legal election.

If the IRS interprets your filing as a voluntary assumption of a public office, you lose constitutional due‑process protections and fall into administrative procedures that presume liability, presume jurisdiction, and presume public‑office status.

6.4. The Core Rule

Accidental invocation of a public capacityPUB causes the IRS to apply administrative due process, which destroys private rightsPRI. Avoiding privileged terms and limiting the jurat is necessary to preserve constitutional due process.

This is the structural reason why every safeguard in this article is essential.

7. Further Reading

For a comprehensive comparison of “Taxpayers” v. “Nontaxpayers” in the context of nonresident aliens and on government forms, see:

1. HOW TO: Distinguishing “Taxpayer” v. “Nontaxpayer” for “nonresident aliens”, FTSIG
   https://ftsig.org/how-to-distinguishing-taxpayer-v-nontaxpayer-for-nonresident-aliens/
2. Avoiding Traps on Government Forms Course, Form #12.023
   http://sedm.org/LibertyU/AvoidingTrapsGovForms.pdf
   

The Service Dept. (A Review)

If you call for a plumber, he fixes the drain,
If you call for a doctor, he manages pain.
A “Service” is something you choose to request,
A labor that puts your requirements to test.
But the “IRS” has a different design:
They “serve” you a warrant and “serve” you a fine.

They walk through the door with a ledger and glare,
While “Service” is whispered like smoke in the air.
“Who are you serving?” you ask with a grin,
As the gears of the Bureaucracy start to spin.
They serve the Ledger, they serve the Debt,
They serve the “Office” you haven’t joined yet.

“Can you give me the Justice I actually need?
The right to be lonely? To live and be freed?”
But Justice, to them, is a balanced account,
And “Leaving Alone” is the wrong dollar amount.
They aren’t there to help or to fix or to mend,
They’re “serving” the host like a parasitic friend.