PROOF 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…

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“United States”

8 U.S.C. §1101 Definitions TITLE 8 > CHAPTER 12 > SUBCHAPTER I > Sec. 1101.  [Aliens and Nationality] Sec. 1101. – Definitions (a)(38) The term ”United States”, except as otherwise specifically herein provided, when used in a geographical sense, means the continental United States, Alaska, Hawaii, Puerto Rico, Guam, and the Virgin Islands of the United States. 18 U.S.C. §5 Definitions TITLE 18 > PART…

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Frivolous 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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