Posts Tagged ‘capacityPUB tax’

INTRODUCTION: Under the PUB/PRI sovereign–proprietary framework reflected on this website sources, 26 U.S.C. § 871(a) is not a tax on alienage. Instead, it is an excise on the privileged PUBLIC capacityPUB of “nonresident alien individual,” where “individual” is understood as a civil statutory office created, owned, and controlled by Congress as propertyPUB. Alienage, by itself, never…