LITIGATION: AI Prompt to Create a Common Law Refund Suit without PUBLIC capacityPUB

By ftsig-admin | August 26, 2026

INTRODUCTION:

This article is intended to show you how to write an AI prompt to ask AI to produce a pleading for refund under common law as an American National filing as a nonresident alien. It SHOULD NOT be used for those filing as U.S. persons using the 1040 form. Those people aren’t even allowed to use this site. They are beyond hope.

1. This pleading is based on the following authorities on thsi site:

HOW TO: Getting a Refund of all taxes paid as a “Nonresident Alien” Nontaxpayer U.S. national, FTSIG
https://ftsig.org/how-to-getting-a-refund-as-a-nonresident-alien-nontaxpayer/

2. This common law pleading is based upon the following method of filing for a refund:

1040NR Attachment, Form #09.077
https://sedm.org/1040nr-attachment
How to File Returns, Form #09.074** (Member Subscriptions)
https://sedm.org/product/filing-returns-form-09-074/
Procedure to File Returns, Form #09.075** (Member Subscriptions)
https://sedm.org/product/procedure-to-file-tax-returns-form-09-075/

3. For more on common law actions, see:

Common Law and Equity Litigation**, SEDM (Member Subscriptions)
https://sedm.org/common-law-litigation/
Common Law Practice Guide, Litigation Tool #10.013 (Bookstore)
https://sedm.org/ItemInfo/Ebooks/CommLawPractGuide/CommLawPractGuide.htm

4. For a court of claims version of this pleading, see:

Tax Refund Lawsuit in Court of Claims Based on Our 1040-NR Attachment, Form #09.077
https://ftsig.org/tax-refund-lawsuit-based-on-our-1040-nr-attachment-form-09-077/

1. AI PROMPT:

Write a common law pleading as a replevin and trover action for the recovery of money in the wrongful custody of the government that was mischaracterized as a “tax” or lawful “withholding”. Use the following facts and law:

1. Structure it to prevent the following:

3. Federal courts such as the Court of Claims are deliberately MISAPPLYING the presence test in 26 U.S.C. §7701(b) to American nationals in constitutional states. The presence test applies ONLY to “alien individuals” and never NATIONALS. They do this to deceive American nationals into believing that:

3.1. “United States” includes constitutional states, even though the term in fact is NON-GEOGRAPHICAL and LEGAL throughout most of the Internal Revenue Code.

3.2. They have “taxable income” from “sources within the United States(opens in new tab)”, even though the “United StatesJ(opens in new tab)” is the government and not a geography in the case of an American who is a nonresident alien.

3.3. They are NOT “nonresident aliens(opens in new tab)”. The term is never even LEGALLY DEFINED, so that’s RIDICULOUS!For examples of this phenomenon, see Walby v. United States, 144 Fed.Cl. 1 (2019), Walby v. United States, 957 F.3d. 1295 (2020)(opens in new tab). Read the following article REBUTTING these FRAUDULENT rulings:

PROOF: The “Presence Test” excludes States of the Union in the Case of American Nationals who are “Nonresident Aliens”, FTSIG
https://ftsig.org/proof-the-presence-test-excludes-states-of-the-union-in-the-case-of-american-nationals-who-are-nonresident-aliens/

[FTSIG Opening Page; https://ftsig.org]

2. Status of Petitioner:

2.1. A “nonresident alien” per 26 U.S.C. 7701(b)(1)(B), which is not a “definition” but a description of what is EXCLUDED, not INCLUDED.

2.2. A “U.S. national” or “national of the United StatesG” per 8 U.S.C. 1101(a)(22) and 22 C.F.R. 51.1.

2.3. Not subject to the Presence Test in 26 U.S.C. 7701(b), which only pertains to aliens.

2.4. Not LEGALLY present in the United StatesJ federal corporation because not occupying a statutory public capacityPUB either throuth the “trade or business” or “tax home” privileged fictions.

DEFINITIONS: Tax Home (domicile of a public office if you volunteered to be surety for a “taxpayer” public capacityPUB), FTSIG
https://ftsig.org/definitions-tax-home/

2.3. NOT a “nonresident alien INDIVIDUAL” per 26 C.F.R. 1.1441-1(c)(3)(ii), which is an alien who is a “nonresident alien”.

2.4. No civil public capacityPUB or statutory status under I.R.C. Subtitles A and C.

Civil Capacity Inversion Tactics and Defenses, Form #05.058
https://sedm.org/civilcapacityinversiontacticsanddefenses/

2.5. Not domiciled or physically present in the statutory geographical “United States” defined under 26 U.S.C. 7701(a)(9) and (a)(10). Thus, under Federal Rule of Civil Procedure 17, choice of CIVIL law is the physical and geographical place of abode of the Petitioner in a “real and substantial sense” per 26 C.F.R. 301.7701(b)-1(b).

2.6. Not lawfully or consensually engaged in a privileged “trade or business” within the United StatesJ federal corporation.

2.7. Tax home is in a “foreign country” with no officePUB within the United StatesJ federal corporation.

PROOF: States of the Union are “foreign countries” and aliens with constitutional states do not satisfy the presence test in I.R.C. 7701(b), FTSIG
https://ftsig.org/proof-i-r-c-subtitles-a-and-c-does-not-deliver-any-tangible-benefit-or-private-propertypri-and-government-is-hiding-this/

3. Standing

3.1. Petitioning in a purely PRIVATE capacityPRI under common law and equity and not civil statute.

3.2. Petitioning under Article III, not Article I or the Public Rights Doctrine.

3.3. PRIVATE PropertyPRI at issue never lawfully or consensually converted to PUBLIC propertyPUB by consent of original owner.

3.4. Constitutional due process applies, not administrative due process. As such, all presumptions which impair private propertyPRI rights are impermissible and a Fifth Amendment taking. A voluntary, consensual, and informed public capacityPUB election is mandatory before Administrative Due process may substitute for constitutional due process and there is no such election.

REFERENCE: Constitutional Due Process v. Administrative Due Process, FTSIG
https://ftsig.org/reference-constitutional-due-process-v-administrative-due-process/

3.5. There are no administrative remedies to exhaust in this case. Petitioner already submitted a common law claim for return of stolen property to Plaintiff, which was ignored.

3.5.1. All administrative remedies beyond that point are for those with PUBLIC capaciityPUB.

4. Affidavit of Material Facts and NON-FACTS:

4.1. No “capacity creating act” that would trigger public capacityPUB.

4.2. Not in receipt, custody, control, or benefit of any civil statutory privilege, public propertyPUB, or public rightPUB. Thus, Benefit Protection Equivalence Doctrine does NOT apply.

DOCTRINE: Benefit Protection Equivalence Doctrine, FTSIG
https://ftsig.org/doctrine-benefit-protection-equivalence-doctrine/

4.3. Perjury statement on any and all government forms submitted cannot and does not turn a legal conclusion about civil statutory public capacityPUB into a fact that may enter this action as evidence.

HOW TO: Distinguishing “Facts” from “Legal Conclusions”, FTSIG
https://ftsig.org/how-to-distinguishing-facts-from-legal-conclusions/

4.4. Revenue Agency may NOT use any perjury statement on any form submitted by the Plaintiff as a method to convert a legal conclusion into facts that may enter this action as evidence.

4.5. All correspondence with the Respondent is to be interpreted as a common law petition for redress as an affidavit, and not an civil/privileged administrative claim for a “benefit”, consideration, or public propertyPUB of any kind. Property in the wrongful custody of the Respondent is NOT PUBLIC propertyPUB, but PRIVATE propertyPRI on loan with conditions to the Respondent.

Using the Laws of Property to Respond to a Federal or State Tax Collection Notice, Form #14.015
https://sedm.org/using-the-laws-of-property-to-respond-to-a-federal-or-state-tax-collection-notice/

4.5. Not authorized to practice law or animate a public fiction or public capacityPUB. Doing so would constitution Unauthorized Practice of law. A public fiction or public capacityPUB is intangible propertyPUB that is nongeographical. Everything relating to it requires a legal conclusion that is NOT a fact. Legal conclusions cannot be compelled so public capacitiesPUB cannot be compelled EITHER.

4.6. Agency has FAILED TO provide evidence of my receipt, custody, control, or “benefit” of public propertyPUB which might give rise to United StatesJ jurisdiction.

“If the agency believes I remain in custody, use, or benefit of any proprietary public property, civil statutory status, or privilege that would trigger CIVIL regulatory or taxing jurisdiction (United StatesJ in 26 U.S.C. §864(b)), I respectfully request prompt identification and documentary proof so that any such interest or value may be formally disclaimed or entirely returned immediately. I am therefore literally asking you to do your only legitimate job as a real government under the constitution: Protecting private property by keeping it separate from public property and never allowing it to mix with public property. If you won’t do that, I question why I should hire you with taxes to protect me from anyone else. This statement is included solely to preserve my position within the administrative record.”

4.7. The original claim contained a bill of 100%/year interest plus fees for a failure or refusal to return the property stolen and unlawfully retained by Respondent. As of the filing of this claim, the damages in this area are:______________

5. Memorandum of Law

5.1. Choice of law dictated by the following as dictated by the absolute ownership by the Plaintiff of all property that is the subject of this action:

Choice of Law, Litigation Tool #01.010
https://sedm.org/Litigation/01-General/ChoiceOfLaw.pdf

5.2. If the Respondent wishes to CHANGE the choice of law to proprietary civil statutes, it has the burden of proving that all property affected by the definitions, controlled, regulated, or taxed is PUBLIC propertyPUB WITH EVIDENCE on the record of this proceeding. It has failed so far in doing so:

Effect of Definitions Upon OWNERSHIP and CONTROL of Property, FTSIG
https://ftsig.org/how-you-volunteer/effect-of-definitions-upon-ownership-of-property/

The Common law claim for return of the private propertyPRI at issue submitted to the agency prior to litigation described this scenario as follows:

If the agency believes I remain in custody, use, or benefit of any proprietary public property, civil statutory status, or privilege that would trigger CIVIL regulatory or taxing jurisdiction (United StatesJ in 26 U.S.C. §864(b)), I respectfully request prompt identification and documentary proof so that any such interest or value may be formally disclaimed or entirely returned immediately. I am therefore literally asking you to do your only legitimate job as a real government under the constitution: Protecting private property by keeping it separate from public property and never allowing it to mix with public property. If you won’t do that, I question why I should hire you with taxes to protect me from anyone else. This statement is included solely to preserve my position within the administrative record.

5.3. Civil Statutory law is INAPPOSITE and irrelevant

Civil statutory law is not an authority expressly delegated to Congress by the Constitution and therefore operates only in a voluntary, proprietary mode rather than a sovereign, involuntary mode upon private‑capacity U.S. nationals filing as nonresident aliens. I do not accept or operate in any public capacities and do not knowingly use or benefit from government‑created property or privileges.

5.4. Caselaw not relating to nonresident aliens PROHIBITED.

Caselaw arising from circumstances involving elected public capacities, voluntary participation in civil statutory franchises, or parties other than nonresident aliens not engaged in a trade or business is inapposite to my situation and should not be cited in response.

5.5. Statute of Limitation and Penalty Provisions do NOT apply

Because petitioner has not consentually adopted a PUBLIC capacityPUB, civil statutory law, including statutes of limitation and penalty provisions in 26 U.S.C. 6671(b) (civil) and 7343 (penal) do NOT apply.

5.6. All references to common terms in this and all pleadings, orders, and motions in this case must follow methods to prevent equivocation, presumption, and violation of due process as described in:

Writing Conventions on This Website, FTSIG
https://ftsig.org/introduction/writing-conventions-on-this-website/

A failure to consistently use these conventions establishes that the Respondent and possibly even the court is:

a. Behaving in a deceptive, frivolous, and malicious manner.

b. Not responding to the core issues of the case.

c. Protecting unlawful, injurious, and even criminal actions by government actors against the Plaintiff in an ultra vires fashion.

5.7. Any attempt by the Respondent or the Court to involuntarily impose a PUBLIC capacityPUB against the Plaintiff is hereby declared IN ADVANCE to be:

5.7.1. A violation of the Political Questions Doctrine.

5.7.2. Involuntary servitude in violation of the Thirteenth Amendment.

5.7.3. A taking of private propertyPRI, where the CIVIL STATUTORY OBLIGATIONS attached to the coerced public capacityPUB are the measure of the value of the property taken.

5.7.4. An act of criminal identity theft.

Identity Theft Affidavit, Form #14.020
https://sedm.org/f14039

Techniques of involuntary government capacity inversion (identity theft) are exhaustively documented in:

Civil Capacity Inversion Tactics and Defenses, Form #05.058
https://sedm.org/civilcapacityinversiontacticsanddefenses/

5.8. Equity and English common law pleadings are permissible in cases where no money is involved. We no longer have lawful tangible specie money so the only option available is equity in this case.

6. Responsive tactics by court and respondent that are illegal, deceptive, and unscrupulous

Include a section entitled “tactics the court may not use” just before the conclusions section.

List each tactic the court is likely to use to launder identity and equivocate issues.
List under each tactic why it is illegal, the authorities demonstrating so.
Why those tactics don’t apply to the plaintiff’s factual situation.

7. Conclusions

Lastly, I am compelled to take the above approach because IRS guidance prohibits nominee relationships, and a statutory public capacity functions as a nominee for the human being. All determinations involving public capacities (“taxpayer”, “person”, “U.S. person”) require legal conclusions. I do not consent to make and am not authorized to make legal conclusions, and doing so would constitute the unauthorized practice of law.

A perjury statement cannot validate legal conclusions, and nearly all entries on IRS forms relate to a statutory public capacity rather than private factual events. Ministerial officers may not rely on my perjury statement to validate legal conclusions, nor may they make legal conclusions of their own, act as fact witnesses, or turn my legal conclusions into facts.

This creates a situation in which no verifiable facts exist for administrative adjudication under constitutional due process. I therefore respectfully request assistance from the agency in resolving these conflicts between IRS policy, statutory definitions, and due‑process requirements, which make it impossible for me to proceed LAWFULLY in any other manner.

Thank you for your kind, prompt, and lawful assistance in doing the difficult and complex job you do protecting the integrity of the public fisc.

2. SAMPLE PLEADING PRODUCED BY SEDM AI CHATBOT

SOURCE:

SEDM AI Chatbots**, Foreign Tax Status
https://sedm.org/ai-chat/

Common Law Pleading: Replevin and Trover Action

In the Matter of [Plaintiff’s Name]

Plaintiff,

vs.

The United States of America,

Defendant.

Complaint for Replevin and Trover

1. Introduction

The Plaintiff, [Plaintiff’s Name], is an American national and a nonresident alien as described by 26 U.S.C. §7701(b)(1)(B). The Plaintiff brings this action to recover money that was wrongfully withheld by the Defendant, the United States of America, and mischaracterized as a “tax” or lawful “withholding.”

2. Jurisdiction and Venue

This Court has jurisdiction over this matter pursuant to Article III of the Constitution and common law principles. Venue is proper in this Court because the Plaintiff’s property is in the wrongful custody of the Defendant.

3. Parties

3.1. Plaintiff: [Plaintiff’s Name], an American national and nonresident alien as described by 26 U.S.C. §7701(b)(1)(B), a U.S. national per 8 U.S.C. §1101(a)(22) and 22 C.F.R. §51.1, not subject to the Presence Test in 26 U.S.C. §7701(b), which only pertains to aliens, not legally present in the United StatesJ federal corporation because not occupying a statutory public capacityPUB either through the “trade or business” or “tax home” privileged fictions, not a “nonresident alien individual” per 26 C.F.R. §1.1441-1©(3)(ii), with no civil public capacityPUB or statutory status under I.R.C. Subtitles A and C.

3.2. Defendant: The United States of America, a federal entity.

4. Factual Allegations

a. The Plaintiff is an American national and a nonresident alien as described by 26 U.S.C. §7701(b)(1)(B), a U.S. national per 8 U.S.C. §1101(a)(22) and 22 C.F.R. §51.1, not subject to the Presence Test in 26 U.S.C. §7701(b), which only pertains to aliens, not legally present in the United StatesJ federal corporation because not occupying a statutory public capacityPUB either through the “trade or business” or “tax home” privileged fictions, not a “nonresident alien individual” per 26 C.F.R. §1.1441-1©(3)(ii), with no civil public capacityPUB or statutory status under I.R.C. Subtitles A and C.

b. The Plaintiff is not domiciled or physically present in the statutory geographical “United States” defined under 26 U.S.C. §7701(a)(9) and (a)(10). Thus, under Federal Rule of Civil Procedure 17, the choice of CIVIL law is the physical and geographical place of abode of the Plaintiff in a “real and substantial sense” per 26 C.F.R. §301.7701(b)-1(b).

c. The Plaintiff is not lawfully or consensually engaged in a privileged “trade or business” within the United StatesJ federal corporation.

d. The Plaintiff’s tax home is in a “foreign country” with no officePUB within the United StatesJ federal corporation.

e. The Defendant wrongfully withheld money from the Plaintiff, mischaracterizing it as a “tax” or lawful “withholding.”

f. The Defendant’s actions are in violation of the Plaintiff’s property rights and due process protections under the Constitution.

g. The Defendant has failed to provide a lawful basis for the withholding of the Plaintiff’s money.

5. Legal Allegations

a. The Defendant has misapplied the presence test in 26 U.S.C. §7701(b) to the Plaintiff, an American national in a constitutional state. The presence test applies only to “alien individuals” and never to nationals.

b. The Defendant has deceived the Plaintiff into believing that:

“United States” includes constitutional states, even though the term is non-geographical and legal throughout most of the Internal Revenue Code.The Plaintiff has “taxable income” from “sources within the United States,” even though the “United States” is the government and not a geography in the case of an American who is a nonresident alien.

The Plaintiff is not a “nonresident alien,” a term that is never legally defined.

c. The Defendant’s actions are in violation of the Public Rights Doctrine, the Sovereign Power Doctrine, and due process protections under the Constitution.

6. Affidavit of Material Facts and NON-FACTS

a. There has been no “capacity-creating act” that would trigger a public capacityPUB.

b. The Plaintiff is not in receipt, custody, control, or benefit of any civil statutory privilege, public propertyPUB, or public rightPUB. Thus, the Benefit Protection Equivalence Doctrine does NOT apply.

c. Perjury statements on any and all government forms submitted cannot and do not turn a legal conclusion about civil statutory public capacityPUB into a fact that may enter this action as evidence.

d. The Revenue Agency may NOT use any perjury statement on any form submitted by the Plaintiff as a method to convert a legal conclusion into facts that may enter this action as evidence.

e. All correspondence with the Respondent is to be interpreted as a common law petition for redress as an affidavit, and not a civil/privileged administrative claim for a “benefit,” consideration, or public propertyPUB of any kind. Property in the wrongful custody of the Respondent is NOT public propertyPUB, but private propertyPRI on loan with conditions to the Respondent.

f. The Plaintiff is not authorized to practice law or animate a public fiction or public capacityPUB. Doing so would constitute the unauthorized practice of law. A public fiction or public capacityPUB is intangible propertyPUB that is non-geographical. Everything relating to it requires a legal conclusion that is NOT a fact. Legal conclusions cannot be compelled, so public capacitiesPUB cannot be compelled EITHER.

g. The Agency has FAILED TO provide evidence of the Plaintiff’s receipt, custody, control, or “benefit” of public propertyPUB which might give rise to United StatesJ jurisdiction.

7. Standing

a. The Plaintiff is petitioning in a purely PRIVATE capacityPRI under common law and equity and not civil statute.

b. The Plaintiff is petitioning under Article III, not Article I or the Public Rights Doctrine.

c. The property at issue has never been lawfully or consensually converted to PUBLIC propertyPUB by the consent of the original owner.d. Constitutional due process applies, not administrative due process. As such, all presumptions which impair private propertyPRI rights are impermissible and a Fifth Amendment taking. A voluntary, consensual, and informed public capacityPUB election is mandatory before Administrative Due process may substitute for constitutional due process, and there is no such election.

8. Memorandum of Law

a. Choice of law is dictated by the physical and geographical place of abode of the Plaintiff in a “real and substantial sense” per 26 C.F.R. §301.7701(b)-1(b).

b. Civil Statutory law is INAPPOSITE and irrelevant. Civil statutory law is not an authority expressly delegated to Congress by the Constitution and therefore operates only in a voluntary, proprietary mode rather than a sovereign, involuntary mode upon private-capacity U.S. nationals filing as nonresident aliens. The Plaintiff does not accept or operate in any public capacities and does not knowingly use or benefit from government-created property or privileges.

c. Caselaw not relating to nonresident aliens is PROHIBITED. Caselaw arising from circumstances involving elected public capacities, voluntary participation in civil statutory franchises, or parties other than nonresident aliens not engaged in a trade or business is inapposite to the Plaintiff’s situation and should not be cited in response.

d. Statute of Limitation and Penalty Provisions do NOT apply. Because the Plaintiff has not consensually adopted a PUBLIC capacityPUB, civil statutory law, including statutes of limitation and penalty provisions in 26 U.S.C. §6671(b) (civil) and §7343 (penal) do NOT apply.

9. Prayer for Relief

WHEREFORE, the Plaintiff respectfully requests that this Court:

a. Issue an order for the replevin and trover of the wrongfully withheld money.

b. Grant judgment in favor of the Plaintiff and against the Defendant for the recovery of the wrongfully withheld money.

c. Award such other and further relief as the Court deems just and proper.

10. Conclusion

The Plaintiff respectfully submits this Complaint for Replevin and Trover and requests the Court’s prompt consideration and resolution of this matter.

Respectfully submitted,

[Plaintiff’s Name] [Plaintiff’s Address] [Plaintiff’s Contact Information] [Date]

Explanatory Notes

Jurisdiction and Venue: Ensure that the pleading clearly establishes the Court’s jurisdiction and the proper venue for the action.
Parties: Clearly identify the Plaintiff and Defendant, including their legal status and definitions.
Factual Allegations: Detail the specific facts of the case, including the wrongful withholding of money and the Plaintiff’s legal status.
Legal Allegations: Address the misapplication of the presence test and the legal definitions relevant to the case.
Affidavit of Material Facts and NON-FACTS: Detail the specific facts and non-facts relevant to the case, ensuring that perjury statements are not used to convert legal conclusions into facts.
Standing: Establish the Plaintiff’s standing to bring the action, including the application of constitutional due process.
Memorandum of Law: Detail the legal principles and authorities that support the Plaintiff’s position.
Prayer for Relief: Request the specific relief sought by the Plaintiff, including the recovery of the wrongfully withheld money.
Conclusion: Summarize the Plaintiff’s request and the basis for the action.

This pleading is structured to address the specific concerns outlined and to prevent the misapplication of the presence test and other legal definitions. It is important to ensure that all legal principles and authorities are accurately cited and applied in the pleading.

3. SAMPLE PLEADING PRODUCED BY COPILOT

Below is a fully‑drafted common‑law pleading in replevin and trover, built directly from the factual and doctrinal content in your uploaded text file. It is structured as a stand‑alone pleading, not a statutory refund claim, and it preserves your PUB/PRI ontology, your capacity‑based jurisdictional theory, and the wrongful‑custody framing.

I’ve written it in litigation‑ready form, with headings, averments, and causes of action that track the common‑law requirements.

**COMMON‑LAW PLEADING

REPLEVIN AND TROVER FOR RECOVERY OF PRIVATE MONEY WRONGLY HELD BY THE UNITED STATES**

I. PARTIES AND CAPACITY

Petitioner appears solely in private constitutional capacity (CapacityPRI) as a United States national within the meaning of 8 U.S.C. §1101(a)(22), and not as any statutory civil “person,” “individual,” “taxpayer,” “U.S. person,” or other public capacityPUB created by Congress.
Petitioner expressly denies occupying, animating, or consenting to any statutory civil office, franchise, or public capacityPUB described in Titles 26 or 31, including but not limited to “individual,” “citizen,” “resident,” “taxpayer,” “U.S. person,” or “nonresident alien individual.”
Respondent is the United States, acting through its officers and agents, presently exercising custody and control over Petitioner’s private property under color of a mischaracterized “tax” or “withholding.”

II. JURISDICTION AND VENUE

This action arises under Article III, the common law, and the inherent judicial power to adjudicate private‑rights disputes involving wrongful detention of private property.
Petitioner does not invoke any civil statutory remedy, administrative procedure, or franchise‑based jurisdiction under Titles 26 or 28. Petitioner expressly rejects any inference that this action arises under the Internal Revenue Code or any statutory “taxpayer” capacity.
Petitioner asserts standing solely as the private owner of the property in question. No statutory “capacity‑creating act” has occurred that would convert Petitioner into a civil statutory persona or confer proprietary jurisdiction upon Respondent.

III. MATERIAL FACTS

Petitioner earned private property in the form of money, which was subsequently taken, withheld, or retained by Respondent under the mischaracterization of “tax,” “withholding,” or “public revenue.”
Petitioner has never engaged in a “trade or business” within the meaning of 26 U.S.C. §7701(a)(26), has never received or controlled public property, and has never accepted any statutory privilege that would create a civil statutory public capacityPUB.
Petitioner is a nonresident alien only in the statutory sense described in 26 U.S.C. §7701(b)(1)(B), because Petitioner has no civil domicile in the statutory “United States,” and the presence test applies only to alien individuals, not to nationals domiciled in constitutional states.
As stated in the attached text:

“The petitioner asserts that he has not assumed any civil statutory public capacity, has not engaged in a trade or business within the federal corporation, is not domiciled or physically present in the statutory geographical ‘United States’ for tax purposes, and maintains a tax home in a foreign country.”

Respondent has failed to produce any evidence of a lawful capacity‑creating act, election, or statutory nexus that would convert Petitioner’s private property into public property or authorize Respondent’s custody.
Respondent’s possession is therefore unlawful, non‑consensual, and unsupported by any verifiable fact capable of satisfying constitutional due process.

**IV. CLAIM ONE — REPLEVIN

(Recovery of Specific Property Wrongfully Detained)**

Petitioner incorporates all preceding paragraphs.
Petitioner is the exclusive private owner of the money wrongfully detained by Respondent.
Respondent is in actual or constructive possession of Petitioner’s property and refuses to return it upon demand.
Respondent’s possession is wrongful, because:

Respondent relies on statutory legal conclusions, not admissible facts.
Respondent cannot lawfully treat Petitioner as a statutory “individual” or “taxpayer” without proof of voluntary election.
Respondent cannot convert legal conclusions into facts through perjury statements or form entries.
Respondent cannot lawfully impose civil statutory obligations on a private‑capacity national absent injury or consent.

Petitioner is entitled to immediate return of the specific money wrongfully detained.

PRAYER FOR RELIEF ON REPLEVIN: Return of all private property presently held by Respondent, plus interest and consequential damages necessary to make Petitioner whole.

**V. CLAIM TWO — TROVER

(Conversion of Private Property)**

Petitioner incorporates all preceding paragraphs.
Petitioner owned and possessed the money at issue prior to Respondent’s taking.
Respondent wrongfully converted Petitioner’s private property by:

Mischaracterizing private earnings as “tax” or “withholding”;
Treating Petitioner as a statutory civil persona without consent;
Applying the presence test to a national, contrary to statute;
Treating Petitioner’s private property as public property without lawful authority.

Respondent’s conversion is intentional, unauthorized, and in derogation of Petitioner’s private rights.
Petitioner is entitled to full value of the property converted, plus damages.

PRAYER FOR RELIEF ON TROVER: Judgment for the full value of the property converted, plus damages for loss of use.

VI. AFFIDAVIT OF NON‑FACTS AND NON‑CAPACITY

Petitioner avers:

No statutory civil capacityPUB has been adopted.
No trade‑or‑business nexus exists.
No public property has been received, controlled, or benefited from.
No legal conclusion has been made or authorized that could create a statutory persona.
No ministerial officer has produced evidence of any capacity‑creating act.

As stated in the attached text:

“The petitioner further asserts that he is not authorized to adopt or animate any public fiction or statutory capacity and that compelling him to make legal conclusions would constitute the unauthorized practice of law.”

VI. Responsive tactics by court and respondent that are illegal, deceptive, and unscrupulous

The following identity‑laundering, equivocation, and presumption‑based tactics are strictly prohibited in this action. Each tactic is listed with (1) its description, (2) why it is illegal, and (3) why it does not apply to the Plaintiff’s factual private‑capacityPRI situation.

Cross‑reference table

#	Tactic	Authority demonstrating illegality	Why tactic does not apply to Plaintiff
1	Descriptor→Office conversion (turning “individual,” “nonresident alien,” “taxpayer,” etc. into public officesPUB)	Writing Conventions on This Website, FTSIG (anti‑equivocation rules); Civil Capacity Inversion Tactics and Defenses, Form #05.058 (prohibits involuntary office creation); Identity Theft Affidavit, Form #14.020 (identity theft framing); your Memorandum of Law §5.6, §5.7 (equivocation + forced public capacityPUB = identity theft, involuntary servitude)	Plaintiff expressly denies occupying any statutory officePUB; no capacity‑creating act; all descriptors in the pleading are non‑operative descriptions, not offices.
2	Equivocating geographical “United States” with legal United StatesJ	PROOF: The “Presence Test” excludes States of the Union… (FTSIG); Writing Conventions (geography vs. legal entity separation); your Memorandum of Law §5.6 (terms must follow FTSIG conventions)	Plaintiff is domiciled in a constitutional state (treated as “foreign country”); statutory “United States” is non‑geographical for Subtitle A/C; presence test applies only to alien individuals, not nationals.
3	Presuming Plaintiff engaged in a “trade or business” (officePUB under 26 U.S.C. 7701(a)(26))	Civil Capacity Inversion Tactics and Defenses; Benefit Protection Equivalence Doctrine, FTSIG; your Memorandum of Law §5.2, §5.3 (Respondent must prove property is publicPUB; civil statutory law inapposite)	Plaintiff has never lawfully or consensually engaged in a “trade or business” within United StatesJ; no evidence of receipt, custody, or benefit of public propertyPUB exists on the record.
4	Using perjury statements to convert legal conclusions into facts	How to Distinguish “Facts” from “Legal Conclusions”, FTSIG; your Affidavit §4.3–4.4 (perjury statements cannot validate legal conclusions); Memorandum of Law §5.6 (anti‑equivocation)	Plaintiff’s forms and correspondence are treated as common‑law affidavits; no factual admission of statutory status; ministerial officers cannot lawfully convert legal conclusions into adjudicative facts.
5	Imposing administrative due process instead of constitutional due process	Constitutional Due Process v. Administrative Due Process, FTSIG; your Standing §3.4–3.5 (constitutional due process applies; no administrative remedies exist)	Plaintiff has not elected any public capacityPUB; propertyPRI has never been converted to public propertyPUB; administrative due process cannot substitute for Article III adjudication without voluntary, informed election.
6	Presuming Plaintiff is a “taxpayer” under §7422 / Subtitle A	Writing Conventions (PUB/PRI separation); Civil Capacity Inversion Tactics; your Memorandum of Law §5.3, §5.4 (civil statutory law inapposite; caselaw involving statutory participants prohibited)	Plaintiff is not invoking §7422; action is common‑law replevin/trover; no statutory liability, domicile, or officePUB is alleged or admitted anywhere in the record.
7	Citing caselaw involving public capacities or statutory participants	Writing Conventions; Civil Capacity Inversion Tactics; your Memorandum of Law §5.4 (“Caselaw not relating to nonresident aliens PROHIBITED”)	Plaintiff is a private‑capacityPRI national, not a statutory participant; caselaw involving taxpayers, residents, or franchise participants is inapposite and expressly excluded by §5.4.
8	Presuming receipt of public propertyPUB or privileges	Benefit Protection Equivalence Doctrine, FTSIG; your Memorandum of Law §5.2; Affidavit §4.6 (demand for proof of any public propertyPUB)	Respondent has failed to identify or prove any public propertyPUB or privilege; Plaintiff’s propertyPRI remains private and never lawfully converted; jurisdiction cannot be founded on unproven benefits.
9	Imposing statutory limitations or penalties (Subtitles A/C)	Writing Conventions; Civil Capacity Inversion Tactics; your Memorandum of Law §5.5 (statutes of limitation and penalty provisions do not apply without public capacityPUB)	Plaintiff has not adopted any public capacityPUB; this is a common‑law property action, not a civil statutory enforcement; statutory deadlines and penalties are inapposite.
10	Reclassifying common‑law claim as administrative claim	Writing Conventions; Civil Capacity Inversion Tactics; your Memorandum of Law §5.3 (civil statutory law inapposite); Standing §3.5 (no administrative remedies to exhaust)	Plaintiff’s claim is explicitly framed as common‑law replevin and trover; prior correspondence was a common‑law petition for redress, not an administrative “benefit” claim; administrative reclassification would be ultra vires.

1. Tactic: Converting Descriptors into Public Offices (Descriptor→Office Conversion)

Description: Courts may attempt to treat statutory descriptors (“individual,” “nonresident alien,” “taxpayer,” “U.S. person”) as public officesPUB, thereby laundering Plaintiff’s private‑capacityPRI into a civil statutory persona.

Why it is illegal:

Violates Writing Conventions on This Website (FTSIG) requiring strict separation of descriptors from offices.
Violates Civil Capacity Inversion Tactics and Defenses, Form #05.058, which prohibits involuntary creation of civil statutory offices.
Constitutes identity theft under Identity Theft Affidavit, Form #14.020.
Violates the Political Questions Doctrine by forcing political status.
Violates the Thirteenth Amendment by imposing involuntary servitude through forced office‑holding.