1. EXPRESS AUTHORITIES (OR LACK THEREOF)

What the Internal Revenue Code expressly authorizes — and what it does not.

1.1 — EXPRESS authority for private employersPRI to act as “employers” under 26 U.S.C. § 3401(d)

Statutory text

26 U.S.C. § 3401(d) defines “employer” as:

“the person for whom an individual performs or performed any service, of whatever nature, as the employee of such person.”

EXPRESS AUTHORIZATION?

The statute does NOT expressly authorize private personsPRI to act as employers for federal withholding.

WHO IS EXPRESSLY AUTHORIZED?

The only express authorization is:

• Persons required to withhold under Subtitle C (but the statute never identifies private personsPRI as such)

Conclusion

There is NO express statutory authority authorizing private employersPRI to act as “employers” for federal withholding purposes.

1.2 — EXPRESS authority for private personsPRI to act as “employees” under 26 U.S.C. § 3402(p)(3)

Statutory text

§ 3402(p)(3) allows:

“an employee may elect to have amounts withheld…”

EXPRESS AUTHORIZATION?

The statute does NOT identify private personsPRI as eligible “employees.”

WHO IS EXPRESSLY AUTHORIZED?

Only those who are already “employees” under § 3401(c):

“an officer, employee, or elected official of the United States…”

Conclusion

There is NO express statutory authority authorizing private personsPRI to act as “employees” under § 3402(p)(3).

1.3 — EXPRESS authority for private personsPRI to act as “withholding agents” under 26 U.S.C. § 7701(a)(14)

Statutory text

A “withholding agent” is:

“any person required to deduct and withhold any tax under the provisions of sections 1441, 1442, 1443.”

EXPRESS AUTHORIZATION?

Sections 1441–1443 apply only to payments to foreign persons.

Conclusion

There is NO express statutory authority authorizing private personsPRI to act as withholding agents under § 7701(a)(14).

1.4 — EXPRESS authority for personsPRI to transition from FOREIGN → DOMESTIC without election or notice

Statutory text

There is NO statute in Subtitles A or C that:

• authorizes involuntary transition
• authorizes automatic domestic status
• authorizes capacity shifts without election
• authorizes capacity shifts without notice

Conclusion

There is NO express statutory authority for involuntary transition from foreign to domestic status.

1.5 — EXPRESS authority for U.S. nationals (not abroad) to act as “U.S. persons” engaged in a “trade or business”

Statutory text

§ 7701(a)(30) defines “U.S. person” as:

• citizen or resident
• domestic corporation
• domestic partnership
• domestic trust/estate

EXPRESS AUTHORIZATION?

The statute does NOT identify private personsPRI as “U.S. persons” for tax purposes.

Conclusion

There is NO express statutory authority authorizing private U.S. nationalsPRI to be treated as “U.S. persons” engaged in a “trade or business.”

1.6 — EXPRESS authority for “trade or business” to be involuntarily connected to private activity

Statutory text

§ 7701(a)(26):

“The term ‘trade or business’ includes the performance of the functions of a public office.”

EXPRESS AUTHORIZATION?

The statute does NOT authorize:

• involuntary connection
• treating private activity as public office
• treating private labor as “trade or business”

Conclusion

There is NO express statutory authority for involuntary connection of private activity to “trade or business.”

2. CRIMES & CIVIL PENALTIES FOR UNAUTHORIZED PUBLIC‑CAPACITY ACTIONS

These are the statutes that prohibit:

• acting in a public capacity without authority
• representing oneself as a federal officer
• exercising federal functions without appointment
• treating someone as occupying a public office without lawful basis

2.1 — Crimes prohibiting acting in a domestic/public capacity without lawful appointment

18 U.S.C. § 912 — Impersonating an officer or employee of the United States

Prohibits:

• acting as an officer
• pretending to be an officer
• performing acts under color of federal office

18 U.S.C. § 913 — Impersonating an officer to arrest/search

Prohibits exercising federal authority without appointment.

18 U.S.C. § 1001 — False statements

Prohibits false claims of federal status.

2.2 — Crimes prohibiting acting as a statutory officer without express authority

18 U.S.C. § 1341 / § 1343 — Mail/Wire Fraud

Using federal forms to falsely claim federal capacity.

18 U.S.C. § 287 — False claims

Submitting forms asserting federal office or statutory capacity without authority.

26 U.S.C. § 7214 — Unlawful acts of revenue officers

Prohibits acting as a revenue officer without lawful appointment.

2.3 — Crimes prohibiting treating someone “as if” they occupied a public capacity without consent

18 U.S.C. § 242 — Deprivation of rights under color of law

Prohibits:

• imposing public‑capacity obligations
• without lawful authority
• on private personsPRI

42 U.S.C. § 1983 — Civil liability for acting under color of law

Covers:

• treating private persons as public officers
• imposing statutory duties without basis

2.4 — Crimes prohibiting extraterritorial representation of federal offices

4 U.S.C. § 110(d)

Defines “United States” for federal employment as limited to D.C. and federal territories.

26 U.S.C. § 7701(a)(39)

Defines “United States person” for certain statutory purposes.

26 U.S.C. § 7408(d)

Prohibits promoting false claims about federal office or statutory status.

18 U.S.C. § 912

Prohibits representing federal office outside lawful jurisdiction.

3. RULES OF STATUTORY CONSTRUCTION

3.1 — “Includes” and “Including” are limiting terms (26 U.S.C. § 7701(c))

Statutory text

§ 7701(c):

“The terms ‘includes’ and ‘including’ shall not be deemed to exclude other things otherwise within the meaning of the term defined.”

Interpretation rule

Courts interpret this to mean:

• “Includes” introduces examples within the same class, not expansion to new classes.
• It does NOT authorize adding new classes by presumption.

Authorities

• Helvering v. Morgan’s Inc., 293 U.S. 121 (1934) — “includes” is restrictive to the class described.
• Federal Land Bank v. Bismarck Lumber Co., 314 U.S. 95 (1941) — “includes” is a term of limitation unless context indicates otherwise.
• Colautti v. Franklin, 439 U.S. 379 (1979) — definitions control unless context dictates otherwise.

3.2 — Expressio unius est exclusio alterius

“The expression of one thing excludes all others.”

This is a foundational canon of statutory construction.

Authorities

• TRW Inc. v. Andrews, 534 U.S. 19 (2001) — expressio unius applies when statute lists specific items.
• Barnhart v. Peabody Coal Co., 537 U.S. 149 (2003) — listing specific classes excludes unlisted classes.
• Chevron U.S.A. v. Echazabal, 536 U.S. 73 (2002) — expressio unius applies when Congress enumerates specific categories.

Application

If a statute:

• defines “employee” using public‑capacity examples
• defines “trade or business” as public office
• defines “withholding agent” as persons paying foreign persons

Then:

Unlisted classes (private personsPRI) are excluded.

4. ENFORCEMENT OF PROPRIETORIAL TAXATION AGAINST NON-CONSENTING PARTIES IS A TORT

Any attempt to enforce the obligations of a capacityPUB against a non-consenting personPRI constitutes a waiver of official, judicial, and sovereign immunity:

Establishing USPI thru laws of property, Section 10.2: Sovereign=Foreign, Proprietary=Domestic, and Lack of Consent to Enforcement in Proprietary Mode waives sovereign immunity
https://ftsig.org/how-you-volunteer/establishing-uspi-thru-laws-of-property/#10.2._Sovereign

5. ADDITIONAL AUTHORITIES

1. Legal Deception, Propaganda, and Fraud, Form #05.014-rules of statutory construction and interpretation in detail
   https://sedm.org/Forms/05-MemLaw/LegalDecPropFraud.pdf
2. Government Identity Theft, Form #05.046
   https://sedm.org/Forms/05-MemLaw/GovernmentIdentityTheft.pdf
3. Presumption: Chief Weapon for Unlawfully Enlarging Federal Jurisdiction, Form #05.017
   https://sedm.org/Forms/05-MemLaw/Presumption.pdf
4. Identity Theft Affidavit, Form #14.020
   https://sedm.org/Forms/14-PropProtection/Identity_Theft_Affidavit-f14039.pdf
5. Capacity Challenge and Status Correction, FTSIG
   PDF
   Word
6. Consolidated Legal Analysis-IRS Forms, Civil Statutory Capacity, and Compelled Legal Status Declarations, FTSIG
   PDF
   Word