WEBINAR QUESTIONS
1. What exactly is the criteria for determining whether an item of income is effectively connected (ECI), other than the CONSENT of the recipient?
2. Can someone domiciled or present in a state of the Union who was born there be a nonresident alien?
3. Is the “trade or business” that is the subject of this webinar the same one referred to in the License Tax Cases, 72 U.S. 462 (1872)?
4. Is the term “United States” ever used in its corporate sense rather than its geographical sense within Subtitle A and if so, exactly what situations does that apply?
5. Is an “election” in the Internal Revenue Code an act of electing oneself into a public office and a trade or business or of accepting a privilege and the obligation to pay for it?
6. Does receipt of government property or privileges create a new public office, and if so, what IRC provision permits this?
7. Can private property protected by the Fifth Amendment lawfully be connected to a “trade or business” without the consent of the owner by, for instance, information returns that are false and unrebutted?
8. How can someone who wasn’t elected or appointed to serve in the government lawfully engage in “the functions of a public office”, which is what “trade or business” is defined as?
9. Does “liable to” mean the same as “liable for” in 26 CFR 1.1-1 and what authority says that?
10. If liability to tax is first established in the regulations at 1.1-1 but not in I.R.C. section 1 it implements, does that mean the regulation exceeds the scope of the statute and therefore does not have the force of law under U.S. v. Calamaro, 354 U.S. 351 (1957)?