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Black’s Law Dictionary,
Sixth Edition, p. 773
Individual.
As a noun, this term denotes a single person as distinguished from a
group or class, and also, very commonly, a private or natural person as
distinguished from a partnership, corporation, or association; but it
is said that this restrictive signification is not necessarily inherent in
the word, and that it may, in proper cases, include [be limited to]
artificial persons.
[Black’s Law Dictionary, Sixth Edition, p.
773]
5 U.S.C. §552a(2) Records maintained on individuals
TITLE 5 >
PART I >
CHAPTER 5 >
SUBCHAPTER II > § 552a
§ 552a. Records maintained on individuals
(a) Definitions.—
For purposes of this section—
(2) the term ''individual'' means a citizen of the
United States or an alien lawfully admitted for permanent residence;
26 U.S.C.
§7701(b)(1)(B)
TITLE 26 > Subtitle F > CHAPTER 79 > § 7701
§ 7701. Definitions
(b) Definition of
resident alien and nonresident alien
(1) In general
For purposes
of this title (other than subtitle B)—
(B)
Nonresident alien
An individual
is a nonresident alien if such individual is
neither a citizen of the United States nor a resident of the
United States (within the meaning of subparagraph (A)).
26 CFR §1.1441-1(c )
26 CFR
1.1441-1 Requirement for the deduction and withholding of tax on payments
to foreign persons.
(c )
Definitions
(3)
Individual.
(i) Alien
individual.
The
term alien individual means an individual who is not a citizen or a
national of the United States. See Sec. 1.1-1(c).
(ii)
Nonresident alien individual.
The term
nonresident alien individual means a person described in section
7701(b)(1)(B), an alien individual who is a resident of a foreign country
under the residence article of an income tax treaty and Sec.
301.7701(b)-7(a)(1) of this chapter, or an alien individual who is a
resident of Puerto Rico, Guam, the Commonwealth of Northern Mariana
Islands, the U.S. Virgin Islands, or American Samoa as determined under
Sec. 301.7701(b)-1(d) of this chapter. An alien individual who has made an
election under section 6013 (g) or (h) to be treated as a resident of the
United States is nevertheless treated as a nonresident alien individual for
purposes of withholding under chapter 3 of the Code and the regulations
thereunder.
Ngiraingas
v. Sanchez, 495
U.S. 182 (1990):
At
common law, a "corporation" was an "artificial perso[n]
endowed with the legal capacity of perpetual succession" consisting
either of a single individual (termed a "corporation sole") or of
a collection of several individuals (a "corporation aggregate").
3 H. Stephen, Commentaries on the Laws of England 166, 168 (1st Am. ed.
1845). The sovereign was considered a corporation. See id., at 170; see
also 1 W. Blackstone, Commentaries *467. Under the definitions supplied by
contemporary law dictionaries, Territories would have been classified as
"corporations" (and hence as "persons") at the time
that 1983 was enacted and the Dictionary Act recodified. See W. Anderson, A
Dictionary of Law 261 (1893) ("All corporations were originally
modeled upon a state or nation"); 1 J. Bouvier, A Law Dictionary
Adapted to the Constitution and Laws of the United States of America
318-319 (11th ed. 1866) ("In this extensive sense the United States
may be termed a corporation"); Van Brocklin v. Tennessee, 117 U.S.
151, 154 (1886) ("`The United States is a . . . great corporation . .
. ordained and established by the American people'") (quoting United [495
U.S. 182, 202] States v. Maurice, 26 F. Cas. 1211, 1216 (No. 15,747)
(CC Va. 1823) (Marshall, C. J.)); Cotton v. United States, 11 How. 229, 231
(1851) (United States is "a corporation"). See generally Trustees
of Dartmouth College v. Woodward, 4 Wheat. 518, 561-562 (1819) (explaining
history of term "corporation").
[Ngiraingas
v. Sanchez, 495
U.S. 182 (1990)]
Osborn v. Bank of U.S.,
22 U.S. 738 (1824)
“All the
powers of the government [including
ALL of its civil enforcement powers against the public] must be
carried into operation by individual agency, either through the
medium of public officers, or contracts made with [private] individuals.”
[Osborn v. Bank of U.S.,
22 U.S. 738 (1824)]
Great IRS
Hoax, Section 3.9.1.10
This term individual is used in sections
26 U.S.C. §1
and
26 U.S.C. §6012(a).
It is
never defined anywhere in the I.R.C.
The
reason it is not defined is that it would give away the IRS' ruse. Therefore, we have to look in the legal dictionary for the
definition:
Individual.
As a noun, this term denotes a single person as distinguished from a
group or class, and also, very commonly, a private or natural person as
distinguished from a partnership, corporation, or association; but it
is said that this restrictive signification is not necessarily inherent in
the word, and that it may, in proper cases, include [be limited to]
artificial persons.
[Black’s Law Dictionary, Sixth Edition, on page
773]
Note that this definition above does not necessarily
imply a natural (biological) person.
Therefore,
the Internal Revenue Code cannot be said to necessarily apply to natural
persons. Here is the proper
definition of "individual" in the context of the IRS form 1040
and within the meaning of the code, as we understand it:
Individual
An
artificial federally-chartered entity, meaning a federal (but not state)
chartered corporation or partnership or trust.
Such an entity is a
citizen of the “United States” because it must have a physical presence
in the District of Columbia to be subject to the exclusive legislative or
territorial jurisdiction of the United States under Article 1, Section 8,
Clause 17 of the U.S. Constitution.
This
“individual” is NOT a natural person
with income from outside the district (federal) United States who is
living and working for a private employer in the 50 united States of
America because of the restrictions on direct taxes imposed by Article 1,
Section 9, Clause 4, and Article 1, Section 2, Clause 3 of the U.S.
Constitution..
We will now examine the definition of “individual”
found in
26 CFR
§1.1441-1(c )(3):
26 CFR
1.1441-1 Requirement for the deduction and withholding of tax on payments
to foreign persons.
(c )
Definitions
(3)
Individual.
(i) Alien
individual.
The
term alien individual means an individual who is not a citizen or a
national of the United States. See Sec. 1.1-1(c).
(ii)
Nonresident alien individual.
The term
nonresident alien individual means a person described in section
7701(b)(1)(B), an alien individual who is a resident of a foreign country
under the residence article of an income tax treaty and Sec.
301.7701(b)-7(a)(1) of this chapter, or an alien individual who is a
resident of Puerto Rico, Guam, the Commonwealth of Northern Mariana
Islands, the U.S. Virgin Islands, or American Samoa as determined under
Sec. 301.7701(b)-1(d) of this chapter. An alien individual who has made an
election under section 6013 (g) or (h) to be treated as a resident of the
United States is nevertheless treated as a nonresident alien individual for
purposes of withholding under chapter 3 of the Code and the regulations
thereunder.
The above definition ought to raise some BIG
red flags! First
of all, if you live in the [federal] United States** as a natural person,
you aren’t an “individual” because the definition of
“individual”
doesn’t include citizens or residents of the United States**! This is the ONLY definition of the term “individual”
found ANYWHERE in either the Internal Revenue Code or the 26 CFR Regulations.
Therefore, the tax code can’t apply to you even if you claim to be
a U.S.** citizen or a U.S.** resident!
This is also consistent with our findings earlier.
It also explains why a U.S. citizen is defined as someone who lives
in the Virgin Islands, Guam, Puerto Rico, or American Samoa, as follows:
26 CFR
31.3121(e) State, United States, and citizen.
(b)…The
term 'citizen of the United States' includes a citizen of the Commonwealth
of Puerto Rico or the Virgin Islands, and, effective January 1, 1961, a
citizen of Guam or American Samoa.
The definition for “individual” that the
government wants you to incorrectly assume, however,
is that found below:
5
U.S.C. §552a(a)(2):
(2) the term
''individual'' means a citizen of the United States or an alien lawfully
admitted for permanent residence;
But this definition of “individual” is superseded
by the only definition of “individual” found in the Regulations for
taxes in 26 CFR 1.1441-1 above.
You
therefore can’t be a “individual” who can be the “person” against
whom the income tax is imposed under 26 U.S.C. §1 unless you either reside OUTSIDE the “United States**”
under 26 CFR § 1.1441-1(c )(3) or you reside INSIDE the United States**
and are not a U.S.** citizen. That’s why they created a definition of “U.S. citizen”
that means you are living outside the United States (in the
Virgin Islands) so they can “pretend” that you are taxable!
That way, even when you tell them you live in the “United
States” by giving them an address in the 50 states on your tax return,
they can still claim that you live in Puerto Rico or the Virgin Islands
because of your status as a “U.S. citizen”!
This whole scheme can be confirmed by ordering a copy of your
Individual Master File (IMF) from the IRS and looking at the transaction
codes on the IMF. If you look
at your IMF and you have been filing 1040 forms for a while, chances are
your record reflects that you reside in the Virgin Islands, even if you
really live in one of the 50 states outside the federal zone!
That’s why the IRS made the Publication 6209, which is used for
decoding the IMF file, “For Official Use Only”, which is short for
“Don’t let Citizens get their hands on this at all costs!”.
They know they are committing fraud and they don’t want you, the
Citizen, to know the horrible truth and expose that fraud, because then
they lose their ability to claim “plausible deniability”.
I bet this all sounds pretty crazy to you, right, but
I swear to God it’s the truth! These
are the kinds of sneaky tricks that IRS lawyers make their living dreaming
up in order to make the illegal fraud and extortion called the income tax look
more “civilized” and believable and well hidden from public view. If they wanted it in public view, they would have put the
definitions of "U.S. citizen" and “individual” in the
Internal Revenue Code right?
But they instead buried it deep inside regulations that few Citizens
ever view and only the agency itself usually looks at because they wanted
to hide it!
The above definitions of “Alien individual” and
“Nonresident alien individual” in 26 CFR §1.1441(c )(3) can also seem
a little confusing initially. You
will find out that we suggest to people later in this book (in section
5.6.9
to be exact) that they should renounce their “U.S.**
citizenship” and become “U.S.*** nationals”.
However, looking at 26 CFR 1.1441-1(c )(3)(i) above leads one to
believe that they cannot be a nonresident alien if they are a
"U.S. national". However,
"nonresident aliens" are defined below:
TITLE 26 > Subtitle F > CHAPTER 79 > § 7701
§ 7701. Definitions
(b) Definition of
resident alien and nonresident alien
(1) In general
For purposes
of this title (other than subtitle B)—
(B)
Nonresident alien
An individual
is a nonresident alien if such individual is
neither a citizen of the United States nor a resident of the
United States (within the meaning of subparagraph (A)).
A person can therefore be a “U.S. national” and
not a “U.S. citizen” and live outside the federal zone in a state and
be a nonresident alien individual.
Our
guidance is sound and based on the law.
Even if you believe you are an “individual”, which
you are not as a “natural person”, you still don’t have
any income that equates to a taxable source or situs identified in 26 CFR
1.861-8(f), and so you couldn’t be liable for a tax due even if you
wanted to.
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