Posts Tagged ‘united states’
PROOF OF FACTS: “United States” INCLUDES (not means) the government
TABLE OF CONTENTS: 1. EXAMPLE 1: 26 U.S.C. §871(b) uses the term “United States” in the context of government instead of geography: 26 U.S. Code §871 – Tax on nonresident alien individuals (b)Income connected with United States business—graduated rate of tax (1)Imposition of tax A nonresident alien individual engaged in trade or business within the…
Read MoreHooven and Allison co. v. Evatt, 324 U.S. 652 (1945)
This is one of the VERY few cases that explains the meaning of the term “United States”. It is thus extremely important in discerning WHICH “United States” is meant in the context of the Internal Revenue Code. This case dealt with EXTERNAL excise taxation of imports under Article 1, Section 8, Clause 1 of the…
Read MorePROOF OF FACTS: The “Presence Test” excludes States of the Union in the Case of American Nationals who are “Nonresident Aliens”
SOURCE: Proof that American Nationals are Nonresident Aliens, Form #09.081, Section 7.1https://sedm.org/Forms/09-Procs/ProofAnNRA.pdf. 1. PROOF: The presence test is found at 26 U.S.C. §7701(b) as follows: 26 U.S. Code § 7701 – Definitions (b) Definition of resident alien and nonresident alien (1) In general For purposes of this title (other than subtitle B)— (A) Resident alien…
Read MorePROOF OF FACTS: What the geographical “United States” means in 26 U.S.C. 7701(a)(9) and (a)(10)
SOURCE: Non-Resident Non-Person Position, Form #05.020, Section 4.2; https://sedm.org/Forms/05-MemLaw/NonresidentNonPersonPosition.pdf. Used with permission. This series of questions and the evidence provided answering each uses the Socratic Method to lead the reader to the INEVITABLE realization of EXACTLY what the geographical “United States” means as defined in 26 U.S.C. §7701(a)(9) and (a)(10). The good news is we…
Read MoreDEFINITIONS: “United States”
EDITORIAL: Our position is that “United States” is used in the geographical sense (United StatesG) the vast majority of the time. Other than that, it is used in the political sense (United StatesP). We can find no instances where “United States” is used in anything other than its geographical or political sense. In 26 C.F.R.…
Read MoreFrivolous position: The “United States” consists only of the District of Columbia, federal territories, and the federal enclaves
SOURCE: https://www.irs.gov/privacy-disclosure/the-truth-about-frivolous-arguments-section-i-a-to-c#contentionc2 IRS STATEMENT: C. The Meaning of Certain Terms Used in the Internal Revenue Code 2. Contention: The “United States” consists only of the District of Columbia, federal territories, and federal enclaves Some individuals and groups argue that the United States consists only of the District of Columbia, federal territories (e.g., Puerto Rico, Guam,…
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