PROOF OF FACTS: U.S. Department of the Treasury OFFICIALLY RECOGNIZES “non-resident non-persons” and “nontaxpayers”!

SOURCE: Non-Resident Non-Person Position, Form #05.014, Section 1.3; https://sedm.org/Forms/05-MemLaw/NonresidentNonPersonPosition.pdf.


There are lots of government naysayers who try to slander our research with the following remarks.

  1. There is NO SUCH THING as a “non-person” or a “nontaxpayer”. Don’t be ridiculous!
  2. EVERYONE is a “person”. See:
    IRS Fraud and Deception About the Statutory Word “Person”, Form #08.023
    https://sedm.org/Forms/08-PolicyDocs/IRSPerson.pdf
  3. EVERYONE is a “taxpayer“, whether they want to be or not.

Well, today we found indisputable proof right from the mouth of the Secretary of the Treasury himself that all the above statements are FALSE!

26 C.F.R. §1.1-1 is a regulation written by the Secretary of the Treasury under the delegated authority of 5 U.S.C. §301. This regulation is often cited as the origin of the alleged OBLIGATION to pay income tax, along with 26 U.S.C. §6012. Below is the section imposing the liability and listing all those “liable TO” but not “liable FOR” the income tax. Are you “liable TO” go to the bathroom today? Does that mean you HAVE to go to the bathroom?

26 C.F.R. § 1.1-1 – Income tax on individuals.

§ 1.1-1 Income tax on individuals.

(a) General rule.

(1) Section 1 of the Code imposes an income tax on the income of every individual who is a citizen or resident of the United States and, to the extent provided by section 871(b) or 877(b), on the income of a nonresident alien individual. 

WHAT, pray tell, is MISSING from the above list?

DRUMROLL please………………………..

NONRESIDENT ALIENS NOT ENGAGED in the “trade or business” excise taxable franchise, such as those:

  1. With ONLY Not Effectively Connected (NEC) income under 26 U.S.C. §871(a) and §877(a).
  2. Those who do NOT DONATE their otherwise PRIVATE earnings to a PUBLIC use, a PUBLIC purpose, and a PUBLIC office by “effectively connecting them” in the process of ENTERING them on the 1040-NR return itself.

And WHAT are these people called elsewhere in the code? Here it is:

26 U.S. Code § 7701 – Definitions

(31)Foreign estate or trust

(a)When used in this title, where not otherwise distinctly expressed or manifestly incompatible with the intent thereof—

(A)Foreign estate

The term “foreign estate” means an estate the income of which, from sources without the United States which is not effectively connected with the conduct of a trade or business within the United States, is not includible in gross income under subtitle A.

SO, to NOT be subject to the I.R.C. and earn no gross income, the only three criteria you need to meet are:

  1. ELECT the “nonresident alien” status.
  2. Not DONATE your property to a PUBLIC use, a PUBLIC purpose, and a PUBLIC office and thus a “trade or business” (functions of a public office) by calling it “effectively connected” on the 1040NR tax return.
  3. Only have earnings listed in 26 U.S.C. §871(a) and 26 U.S.C. §877(a) or no earnings in this category.

The above criteria are a LOT easier to meet than you think. Most Americans satisfy the above, in fact. TOGETHER, the above criteria LITERALLY and in EVERY RESPECT make you a:

  1. Non-resident non-person. See:
    Non-Resident Non-Person Position, Form #05.020
    https://sedm.org/Forms/05-MemLaw/NonresidentNonPersonPosition.pdf
  2. Nontaxpayer. See:
    Your Rights as a “Nontaxpayer”, IRS Publication 1a, Form #08.008
    https://sedm.org/LibertyU/NontaxpayerBOR.pdf
  3. Foreign. See:
    “Sovereign”=”Foreign”, Family Guardian Fellowship
    https://famguardian.org/Subjects/Freedom/Sovereignty/Sovereign=Foreign.htm

Those who are never expressly made liable are purposefully excluded. This, they would not be within the meaning of “person” for the purposes of enforcement at:

  1. 26 U.S.C. §6671(b) for Civil enforcement.
  2. 26 U.S.C. §7343 for Criminal enforcement

Still don’t believe us? Look at the following proof of what the STATUTORY GEOGRAPHICAL “United States” is defined as in the Internal Revenue Code:

Proof of Facts: What the geographical “United States” means in 26 U.S.C. 7701(a)(9) and (a)(10), SEDM
https://sedm.org/proof-of-facts-what-the-geographical-united-states-means-in-26-u-s-c-7701a9-and-a10/