refund – Foreign Tax Status Information Group (FTSIG)

HOW TO: Giving yourself UNLIMITED time to file a refund claim or tax refund lawsuit

By ftsig-admin | October 1, 2026

INTRODUCTION: This article examines a foundational principle of the PUB/PRI ontology: the federal income tax under Subtitle A of Title 26 is not imposed on private humans, private propertyPRI, or private‑capacityPRI activity. Instead, it is an indirect excise on public offices, public capacitiesPUB, and public franchise earnings. Every liability provision, enforcement mechanism, penalty, and statute…

Copilot: Strategy for Suing in the Court of Federal Claims for Refund as an NRA Using 1040NR and always getting your money back

By ftsig-admin | May 25, 2026

INTRODUCTION: I. Core Rule: The CFC Can Hear Only One Type of Claim Here A. The ONLY viable claim in the CFC is an unlawful exaction To succeed: This is the only path. II. Status: Nonresident Alien U.S. National A. Status matters only for the statutory‑authority analysis The CFC does not adjudicate: But it can…