I.R.C. 871 – Foreign Tax Status Information Group (FTSIG)

PROOF: I.R.C. 871 is a tax on voluntarily public capacityPUB, not alienage

By ftsig-admin | August 25, 2026

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…

FAQ: You state that American Nationals residing within the protections of the Constitution have to make an election before they can have taxable income under I.R.C. 871. What if they receive “income” from those who are privileged?

By ftsig-admin | June 15, 2025

QUESTION: You state in the following that American Nationals residing within the protections of the Constitution have to make an election before they can have taxable income under I.R.C. 871: Catalog of Elections and Entity Types in the Internal Revenue CodeSection 7: Entering anything but PROFIT as “income” or “effectively connected” income on a tax…