Microsoft Copilot: Nefarious Uses of “Deeming Provisions”

INTRODUCTION: “Deeming provisions” in tax law are frequently abused to allow those not subject to tax to consent to do so anyway, and to do so INVISIBLY as a method of INVISIBLE CONSENT in many cases. This line of questions highlights their use. You see the abuse of this tactic in 26 U.S.C. §3402 where…

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