PROOF OF FACTS: “INTERNAL” within “IRS” name means inside the government and “taxpayers” work for the Treasury

1. There is no liability statute making ANYONE “liable for” the income tax. Thus, everyone is a volunteer.
   1.1. 26 U.S.C. §1461 is the only liability statute under I.R.C. Subtitle A and it pertains only to withholding agents on nonresident aliens.
   1.2. 26 C.F.R. §1.1-1 imposing the income tax describes “citizens and residents of the United States” as “liable TO” and not “liable for”.
2. Thus without a liability statute, those invoking a status that has tax obligations by filing a 1040 tax return:
   2.1. Effectively consent to the obligation. This is because the status of the party the tax is imposed on is “created or organized” under the laws of the United States and is therefore PROPERTY of the “United States”.
   2.2. Are accepting and using property of the United States and agree to be taxed and regulated by doing so. The status itself is a creation of and property of the national government.
   2.3. Are subject to regulation by the Secretary under 5 U.S.C. §301 by accepting department of the Treasury property.
   2.4. Are treated as public officers, because a public officer is legally defined as someone in charge of the PROPERTY of the public, which property includes the STATUS designating the office itself such as “taxpayer”, “person”, “citizen”, “resident”, etc.
3. The Secretary of the Treasury is only empowered to write regulations under 5 U.S.C. §301 for the management of his own department, and not for those:
   3.1. OUTSIDE the Treasury Department, or
   3.2. In another branch of government, or
   3.3. Who are private in states of the Union.
4. There are no implementing regulations published in the Federal Register under 26 C.F.R. Part 1 authorizing assessment or collection against Subtitle A tax. Enforcement is limited to people inside the IRS where regulations are not required under the following authorities:
   4.1. A military or foreign affairs function of the United States.  5 U.S.C. §553(a)(1). 
   4.2. A matter relating to agency management or personnel or to public property, loans, grants, benefits, or contracts.  5 U.S.C. §553(a)(2).
   4.3. Federal agencies or persons in their capacity as officers, agents, or employees thereof.  44 U.S.C. §1505(a)(1).
   More on the above at:
   Challenging Jurisdiction Workbook, Form #09.082
   https://sedm.org/Forms/09-Procs/ChalJurWorkbook.pdf
5. The U.S. Supreme Court held that the income tax is “non-geographical” and extends wherever the GOVERNMENT extends:
   
   “Loughborough v. Blake, 18 U.S. 317, 5 Wheat. 317, 5 L.Ed. 98, was an action of trespass (or, as appears by the original record, replevin) brought in the Circuit Court for the District of Columbia to try the right of Congress to impose a direct tax for general purposes on that District. 3 Stat. 216, c. 60, Fed. 17, 1815. It was insisted that Congress could act in a double capacity: in [****32] one as legislating  [*260]   for the States; in the other as a local legislature for the District of Columbia. In the latter character, it was admitted that the power of levying direct taxes might be exercised, but for District purposes only, as a state legislature might tax for state purposes; but that it could not legislate for the District under Art. I, sec. 8, giving to Congress the power “to lay and collect taxes, imposts and excises,” which “shall be uniform throughout the United States,” inasmuch as the District was no part of the United States.  It was held that the grant of this power was a general one without limitation as to place, and consequently extended to all places over which the government extends; and that it extended to the District of Columbia as a constituent part of the United States.  The fact that Art. I, sec. 20 , declares that “representatives and direct taxes shall be apportioned among the several States . . . according to their respective numbers,” furnished a standard by which taxes were apportioned; but not to exempt any part of the country from their operation. “The words used do not mean, that direct taxes shall be imposed on States only which are [****33] represented, or shall be apportioned to representatives; but that direct taxation, in its application to States, shall be apportioned to numbers.” That Art. I, sec. 9, P4, declaring that direct taxes shall be laid in proportion to the census, was applicable to the District of Columbia, “and will enable Congress to apportion on it its just and equal share of the burden, with the same accuracy as on the respective States. If the tax be laid in this proportion, it is within the very words of the restriction. It is a tax in proportion to the census or enumeration referred to.” It was further held that the words of the ninth section did not “in terms require that the system of direct taxation, when resorted to, shall be extended to the territories, as the words of the second section require that it shall be extended to all the [**777] States. They therefore may, without violence, be understood to give a rule when the territories shall be taxed without imposing the necessity of taxing them.”
   [Downes v. Bidwell, 182 U.S. 244 (1901)]
   
6. Because the income tax is non-geographical, those obligated to pay must be resident agents for an office or status domiciled within the statutory geographical “United States” and within the United States federal corporation.
7. United States:
   7.1. The term “United States” is never defined in its non-geographical sense. Only in its geographical sense in 26 U.S.C. §7701(a)(9).
   7.2. When the term “United States” is used, the context, whether LEGAL or GEOGRAPHICAL is never explained.
8. The term “States” mentioned in 26 U.S.C. §7701(a)(10) is defined in 4 U.S.C. §110(d) as territories and possessions, but even these “States” are defined as “foreign” and outside the statutory geographical “United States” in 26 U.S.C. §7701(a)(9) in:
   8.1. 26 C.F.R. §301.7701(b)-2(b).
   8.2. 26 C.F.R. §301.7701-7.
9. Foreign and domestic
   9.1. The term “domestic” is defined in the context of corporations and partnerships and not any other context. 26 U.S.C. §7701(a)(4). And in that context it means “created or organized in the United States or under the law of the United States or of any State”.
   9.2. The term “Foreign” is only defined in the context of corporations and not any other context. 26 U.S.C. §7701(a)(5). And it means not domestic.
10. The ability of Congress to even write laws or rules to “create or organize” anything and thereby make it “domestic” requires a property interest in the thing created or organized as indicated by Article 4, Section 3, Clause 2 of the Constitution BEFORE it can regulated or subject to tax. Otherwise, Congress would be STEALING property or rights or both. Examples of such property interest are the tax statuses it legislatively such as “person”, “citizen”, “resident”, “U.S. person”, “taxpayer”, etc. To be regulated or taxed, one must therefore INVOKE these statuses on a government form in pursuit of the privileges attached to them before one can therefore BE any of these things or have the obligations attached to the use of such property. In that sense, the main purpose of acts of Congress is to literally BRIBE most people to exchange PRIVATE property and PRIVATE rights for PUBLIC privileges and property, and thereby surrender the protections of the Constitution. They are PREDATORS, not PROTECTORS, but they can conveniently describe such predation as “customer service” and commit identity theft by PRESUMING you are a customer called a “taxpayer”, “citizen”, “U.S. person”, etc.
    
    ““The compensation which the owners of property, not having any special rights or privileges from the government in connection with it, may demand for its use, or for their own services in union with it, forms no element of consideration [BENEFIT] in prescribing regulations for that purpose.
    [. . .]
    “It is only where some right or privilege [which are GOVERNMENT/PUBLIC PROPERTY] is conferred by the government or municipality upon the owner, which he can use in connection with his property, or by means of which the use of his property is rendered more valuable to him, or he thereby enjoys an advantage over others, that the compensation to be received by him becomes a legitimate matter of regulation. Submission to the regulation of compensation in such cases is an implied condition of the grant, and the State, in exercising its power of prescribing the compensation, only determines the conditions upon which its concession shall be enjoyed. When the privilege ends, the power of regulation [and taxation] ceases.”
    [Munn v. Illinois, 94 U.S. 113 (1876); SOURCE: https://scholar.google.com/scholar_case?case=6419197193322400931]]
11. In the absence of using government property such as through invoking the civil/tax statuses that Congress creates and therefore owns (e.g. “taxpayer”, “citizen”, “U.S. person”, etc), the only other way to incur a tax obligation as an American National is to accept government chattel property that comes with a reserved property interest in it such as Social Security under 26 U.S.C. §861(a)(8) or dividends from a federal corporation organized under the laws of the national government.
12. If people are not STUPID enough to donate their own status to a DOMESTIC/PUBLIC status by calling themselves “U.S. person” officers of the government, Congress then tries to fool them into donating their PRIVATE property to a PUBLIC use by “effectively connecting it” on the 1040-NR return and then taking tax deductions they don’t need against it with the hope of reducing a tax obligation THEY CREATED by simply entering PRIVATE property on the 1040NR form in the “effectively connected” section. One doesn’t need deductions for earnings that are already excluded anyway under 26 U.S.C. §872. By this method, Congress “assimilates” your private property into the United States Corporation and becomes the new owner.
13. And if none of the above works, Congress can still TRAP people and assimilate either THEM or their PRIVATE PROPERTY into the U.S. Inc. federal corporation simply by PRESUMING that the terms on the form were created by them in the statutes and thus, that using their form constitutes an election to have the status of a Congressional fiction when filing it, such as “taxpayer”. This can be avoided by including an attachment stating that:
    13.1. None of the terms on the form should be interpreted in the context of any law enacted by Congress.
    13.2. Terms should only be construed in their CONSTITUTIONAL and PRIVATE context.
    13.3. Only definitions you provide can be used to interpret the terms on the form.
    Thus, YOU become the creator and organizer and lawgiver of all laws controlling the private property which you seek return of from their wrongful custody and that they are the ones receiving a “benefit” and “consideration” be retaining the property wrongfully in their custody or temporary control, but owned by you. That way YOU are the one regulating and taxing THEM, and not the other way around.
14. Finally, if none of the above traps work to fool you into either converting YOUR status from PRIVATE to PUBLIC by making a status election as a nonresident alien to be a “U.S. person” and you don’t “effectively connect” your property, if the IRS continues to hold and keep your private property without your consent, you become the lawgiver beyond giving them notice and can set any condition you want on their continued benefit of it and sue them under the following franchise contract if they don’t “RETURN” it:
    Injury Defense Franchise and Agreement, Form #06.027
    https://sedm.org/Forms/06-AvoidingFranch/InjuryDefenseFranchise.pdf

For an example of how to implement the above in responding to a tax collection notice, see:

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

More like the above at:

PROOF OF FACTS: What the geographical “United States” means in 26 U.S.C. 7701(a)(9) and (a)(10), FTSIG
https://ftsig.org/proof-of-facts-what-the-geographical-united-states-means-in-26-u-s-c-7701a9-and-a10/