PROOF OF FACTS: Whenever “United States” is used in Subtitle A in connection with “citizen,” “income,” “trade or business,” residency, or source rules, the operative meaning is United StatesJ (jurisdiction / corporate office), even though the statute presents it as United StatesG (geography).

TABLE OF CONTENTS: 1. Introduction Executive Summary: Subtitle A does not tax private persons or private earnings; it taxes the emoluments of a federal public office defined in § 7701(a)(26) as “the performance of the functions of a public office.” In every context involving “citizen,” “income,” residency, source rules, or “trade or business,” the term “United…

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Copilot: Deception about “foreign” found in 26 U.S.C. 911

QUESTION 1: So if Form 8840 is used by an alien in a constitutional state who wants to associate with the state instead of the national government, and 26 C.F.R. 301.7701(b)-2 refers to 26 U.S.C. 911, does that mean 26 U.S.C. 911 applies to people in a constitutional state? ANSWER 1: You’re asking a beautifully…

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