PROOF OF FACTS: “Resident alien” is a LEGAL status not tied to the presence test
This article will prove that “resident alien” in the context of the Internal Revenue Code is a CIVIL and LEGAL status with a domicile INDEPENDENT of those who fill it. It is not tied exclusively to domicile of the person who VOLUNTEERS for the status.
1. The term “resident alien” is defined in 26 U.S.C. §7701(b)(1)(A).
26 U.S. Code § 7701 – Definitions
(b)Definition of resident alien and nonresident alien
(1)In general
For purposes of this title (other than subtitle B)—
(A)Resident alien
An alien individual shall be treated as a resident of the United States with respect to any calendar year if (and only if) such individual meets the requirements of clause (i), (ii), or (iii):
2. The presence test applying ONLY to aliens is in 26 U.S.C. §7701(b). It does NOT apply to American nationals.
3. The CIVIL “citizen**+D of the United StatesG” in 26 C.F.R. §1.1-1(a) and 26 U.S.C. §7701(a)(30) is a voluntary privilege while for aliens the “resident of the United StatesG” status is MANDATORY ONLY if they:
3.1. Meet the Substantial Presence Test found in 26 U.S.C. §7701(b)(1)(A) under 26 C.F.R. §301.7701(b)-1(c)(2) applying anywhere within the COUNTRY. This is the United StatesP. States of the Union are referred to in this regulation as lower-case “states”, meaning foreign but still included. AND
3.2. Make a domicile election within the exclusive jurisdiction of Congress on federal territory under 26 C.F.R. §301.7701(b)-2(a)(1). This is the United StatesG ONLY for the purposes of the “Closer Connection Exception” to the Substantial Presence Test in 26 U.S.C. §7701(b)(3)(B). States of the Union in this regulation are referred to as “foreign countries”. WITHOUT the PRIVILEGE of domicile, then even if they were physically present within the exclusive jurisdiction of Congress, they would remain foreign just like the political citizen* who never made a CIVIL election. The code calls this domicile a “tax home”.
4. If the alien only satisfied item 3.1 above but not 3.2, they are excluded from “resident alien” status by the “Closer Connection Exception” of the presence test in 26 U.S.C. §7701(b)(3)(B). The “United States” in each of the above two regulations is DIFFERENT. The second requires an ELECTION by the “resident alien” in 26 U.S.C. §7701(b)(1)(A), just like in the case of the citizen* in 26 C.F.R. §1.1-1(c).
5. If the “resident alien” files a 1040, they made a “U.S. person” election. If they file a 1040-NR and a Form 8840, they withdraw the election. You can learn about the theory behind this ALIEN election process below:
Microsoft Copilot: Are aliens standing on constitutionally protected land protected from direct taxes on private property in Article 1, Section 2. Clause 3?, FTSIG
https://ftsig.org/microsoft-copilot-are-aliens-standing-on-constitutionally-protected-land-protected-from-direct-taxes-on-private-property-in-article-1-section-2-clause-3/
Therefore, for BOTH aliens AND American nationals, a voluntary election is required to become a “U.S. person”.
6. 26 C.F.R. §301.7701(b)-2(b) confirms the above and describes how the IRS Form 8840 can be used to WITHDRAW the default ‘U.S. person” election of an alien physically present within the exclusive jurisdiction of a constitutional state.
7. This analysis brings up a much bigger issue about how CIVIL STATUSES work:
7.1. All civil fictions of law MUST have a domicile and are DEPENDENT upon and DERIVE from the domicile of their CREATOR at the seat of government. This is because those humans animating said civil statuses are acting as agents of their CREATOR and must serve at the SEAT of their creator in the District of Columbia per 4 U.S.C. §72.
7.2. Those SEEKING the civil status of the civil fiction must be domiciled in the same location AS the fiction. This is because domicile is geographical and all law is prima facie territorial.
7.3. Those with a FOREIGN domicile OUTSIDE of that of the CREATOR of the civil fiction, if they pursue the status, are operating in a purely PRIVATE contractual or quasi-contractual capacity and executing a NON-GOVERNMENTAL function under the Clearfield Doctrine.
7.3.1. The CREATOR then also devolves into a purely private, non-governmental party under the Uniform Commercial Code and a Merchant under U.C.C. 2-104(1).
7.3.2. The person REQUESTING and ACCEPTING the civil fiction status is the Buyer under U.C.C. 2-103(1)(a)
More on the above at:
Path to Freedom, Form #09.015, Sections 5.5-5.7
https://sedm.org/Forms/09-Procs/PathToFreedom.pdf
7.4. Although the I.R.C. Subtitles A and C never mention domicile, they don’t have to. They are still CIVIL law enacted by an alleged “government” subject to the same rules of civil statutory law as any other government. Civil law is ALWAYS dependent on domicile for the force of law. Any so-called “government” that waives these limitations is no longer acting as a “government”, but a mere de facto government operating in a purely private capacity as an equal in relation to everyone else in court as proven in:
De Facto Government Scam, Form #05.043
https://sedm.org/Forms/05-MemLaw/DeFactoGov.pdf
7.5. You can see these principles acknowledged by TWO nearly simultaneous Supreme Court cases in the following article. The two cases happened the YEAR AFTER the first income tax in 1913 after the ratification of the Sixteenth Amendment the same year. The “taxpayer” domiciled in the exclusive jurisdiction of the “United States” owed the tax, and the one who wasn’t domiciled didn’t:
U.S. v. Goelet, 232 U.S. 293 (1914) and U.S. v. Bennett, 232 U.S. 299 (1914), FTSIG
https://ftsig.org/u-s-v-goelet-232-u-s-293-1914-and-u-s-v-bennett-232-u-s-299-1914/
More at:
USPI thru Changing YOUR status to DOMESTIC, FTSIG
https://ftsig.org/how-you-volunteer/uspi-thru-domestic-status/