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1. The income tax is imposed on the "citizen" in 26 C.F.R. §1.1-1 on "worldwide income" of citizens "wherever resident"

2. HOWEVER, "wherever resident" does not mean ANYPLACE they physically are. Instead, it means wherever they have the CIVIL STATUS of "resident". See:

Flawed Tax Arguments to Avoid, Form #-08.004, Section 8.20

3. See also section 8.24 of the above as well for proof that NOT EVERYTHING a citizen makes is subject to tax. It must instead originate from a taxable source.

4. Only income earned abroad to "citizens" or "residents" under 26 U.S.C. §911 is taxable or at home by "nonresidents" who are "aliens" if at home under 26 U.S.C. §871. Rev. Rul. 75-489.

5. Only by BEING abroad can a "citizen" or "resident" in fact BE a STATUTORY "individual". See 26 U.S.C. §911(d)(2). In that capacity, they are called a "qualified individual". Otherwise, they are NOT within the definition of statutory "individual" in 26 C.F.R. §1.1441-1(c)(3) [see SEDM Form #04.226]. Without being a statutory "individual", they cannot be a statutory "person" under 26 U.S.C. §7701(a)(1) and hence would be outside the code and it would be impossible to be a "taxpayer". See:

Policy Document: IRS Fraud and Deception About the Statutory Word "Person", Form #08.023

6. Furthermore, they cannot have the civil statutory status of "citizen" without a domicile on federal territory and being born there under 8 U.S.C. §1401.

Why You are a "national", "state national", and Constitutional but not Statutory Citizen, Form #05.006

If they shift their domicile abroad, they have the right to politically and legally disassociate and become a nonresident with a foreign domicile. If they are DUMB enough at that point to call themselves a "citizen" like Cook did in Cook v. Tait, then they had better bend over. If they are smart and become a nonresident, they can keep everything they earn. See:

Why Domicile and Becoming a "Taxpayer" Require Your Consent, Form #05.002

7. The significance of Cook v. Tait is discussed in Sections 4.2 through 4.4 of the following:

Federal Jurisdiction, Form #05.018

8. Statutory "income" is earned based on where services are performed, not where payment is made or sent. They must be performed abroad to be "income". 26 C.F.R. §1.911-3(a)

There is NO definition of "income" that includes "DOMESTIC" income in the case of STATUTORY "citizens" or "residents". Only foreign. So its not income if its earned at home by a "citizen" or a "resident". Only "nonresidents" who are also "aliens" can earn domestic income under 26 U.S.C. §871. By "home" we mean the "United States" as defined in 26 U.S.C. §7701(a)(9) and (a)(10). Everything outside of that is "foreign" but not necessarily "abroad" under 26 U.S.C. §911. This is consistent with 26 C.F.R. §1.1441-1(d)(1) and TD8734, which says on the subject the following. Keep in mind that this Treasury Decision is the ENTIRE basis of 26 C.F.R. §1.1441-1:

“As a general matter, a withholding agent (whether U.S. or foreign) must ascertain whether the payee is a U.S. or a foreign person. If the payee is a U.S. person, the withholding provisions under chapter 3 of the Code do not apply; however, information reporting under chapter 61 of the Code may apply; further, if a TIN is not furnished in the manner required under section 3406, backup withholding may also apply. If the payee is a foreign person, however, the withholding provisions under chapter 3 of the Code apply instead. To the extent withholding is required under chapter 3 of the Code, or is excused based on documentation that must be provided, none of the information reporting provisions under chapter 61 of the Code apply, nor do the provisions under section 3406. If, however, withholding under chapter 3 of the Code does not apply irrespective of documentation (e.g., in the case of foreign source income or gross proceeds dealt with under section 6045), documentation may nevertheless have to be furnished to the withholding agent under the provisions of chapter 61 of the Code in order to be excused from Form 1099 information reporting and, possibly, from backup withholding under section 3406. Determinations of payee’s status are generally made at each level of the chain of payment, until, ultimately, the payment is made to the beneficial owner.”
[TD8734, 62 F.R. 53391; SEDM Exhibit #09.038]"

9. If you dispute, this, please provide a definition of statutory "income" that EXPRESSLY includes "DOMESTIC" income earned WITHIN the STATUTORY geographical "United States" defined at 26 U.S.C. §7701(a)(9) and (a)(10) to those who are "citizens" or "residents". If you can't, then by the rules of statutory construction and interpretation (See Legal Deception, Propaganda, and Fraud, Form #05.014, Section 13) , it is purposefully excluded and therefore NOT "income" and NOT taxable:

“Expressio unius est exclusio alterius. A maxim of statutory interpretation meaning that the expression of one thing is the exclusion of another. Burgin v. Forbes, 293 Ky. 456, 169 S.W.2d. 321, 325; Newblock v. Bowles, 170 Okl. 487, 40 P.2d. 1097, 1100. Mention of one thing implies exclusion of another. When certain persons or things are specified in a law, contract, or will, an intention to exclude all others from its operation may be inferred. Under this maxim, if statute specifies one exception to a general rule or assumes to specify the effects of a certain provision, other exceptions or effects are excluded.”
[Black’s Law Dictionary, Sixth Edition, p. 581]

"When a statute includes an explicit definition, we must follow that definition, even if it varies from that term's ordinary meaning. Meese v. Keene, 481 U.S. 465, 484-485 (1987) ("It is axiomatic that the statutory definition of the term excludes unstated meanings of that term"); Colautti v. Franklin, 439 U.S. at 392-393, n. 10 ("As a rule, `a definition which declares what a term "means" . . . excludes any meaning that is not stated'"); Western Union Telegraph Co. v. Lenroot, 323 U.S. 490, 502 (1945); Fox v. Standard Oil Co. of N.J., 294 U.S. 87, 95-96 (1935) (Cardozo, J.); see also 2A N. Singer, Sutherland on Statutes and Statutory Construction § 47.07, p. 152, and n. 10 (5th ed. 1992) (collecting cases). That is to say, the statute, read "as a whole," post at 998 [530 U.S. 943] (THOMAS, J., dissenting), leads the reader to a definition. That definition does not include the Attorney General's restriction -- "the child up to the head." Its words, "substantial portion," indicate the contrary."
[Stenberg v. Carhart, 530 U.S. 914 (2000)]

"The United States Supreme Court cannot supply what Congress has studiously omitted in a statute."
[Federal Trade Com. v. Simplicity Pattern Co., 360 U.S. 55, p. 55, 475042/56451 (1959)]

10. Even given the above, the earnings are not "income" or taxable unless they are "reportable". That means they must be connected to a "trade or business" and a public office franchise (Form #05.001) under 26 U.S.C. §7701(a)(26) and:
10.1. Be earned based on services rendered ABROAD in the case of "citizens" or "residents" under 26 U.S.C. §911. . .OR
10.2. Be earned "domestically" to an nonresident who is also an ALIEN under 26 U.S.C. §871..

BEFORE they can either be statutory "income" or reportable or taxable. See:

Correcting Erroneous Information Returns, Form #04.001

11. A human being who is a statutory citizen under 8 U.S.C. §1401 and who is NOT ABROAD and who files a 1040 form is:
11.1 MISREPRESENTING their status.
11.2 impersonating a nonresident who is an alien under 26 U.S.C. §871.
11.3 Making an invisible "election" under 26 U.S.C. 6013(g) to be treated AS IF they are a resident alien married to a statutory "U.S. citizen" spouse..

They cannot earn "income" unless they render services abroad. The usual reason they falsely think they have to file is because of third parties who file FALSE information return reports. ONLY in the case when they are TEMPORARILY abroad but not domiciled there AND attach the 2555 form to the 1040 and the information returns are correct would they legitimately need to file. Even then, they would need to be federal officers or employees serving abroad to have such a liability.

The "Trade or Business" Scam, Form #05.001

12. The liability to "make a return" under 26 U.S.C. §6011 PRESUPPOSES that the party is a public officer and that the "income" was GOVERNMENT income earned by the public officer on official business. In that sense, the earner is a "transferee". That liability attaches to the OFFICER, and there must be a lawful oath or appointment CONSENSUALLY created in order for the fiduciary duty to "make a return" can exist. This is also reflected in the definition of "person" in 26 U.S.C. §6671(b) and 26 U.S.C. §7343 for the purposes of CIVIL enforcement and CRIMINAL enforcement respectively, which means an "officer or employee of a corporation or partnership". Otherwise, one cannot RETURN United States corporate earnings or property and the property EARNED REMAINS PRIVATE and absolutely owned and not subject to tax, enforcement, or regulation. See:

Separation Between Public and Private Course, Form #12.025

The OFFICE is WITHIN the department of treasury, because only officers within the department can be regulated or controlled by the Secretary. That is the limitation upon his authority under 5 U.S.C. §301. He cannot task people OUTSIDE of his department and certainly not PRIVATE people protected by the Constitution. That would be Thirteenth Amendment SLAVERY, which is unconstitutional. That is why the liability first appears NOT in section 1, but in the regulations thereunder.

Further, you cannot unilaterally "elect" yourself into such an office by filling out a tax form. That is a crime under 18 U.S.C. §912. You must be lawfully elected or appointed BEFORE you can be the target of any of the regulations of the secretary.

13. Considered within the framework of "in personam", "territorial" and "subject matter" jurisdictions, the following rules apply:
13.1 "Subject matter" jurisdiction does not apply, because the tax is not administered within a constitutional state. It also is not found in Article 1, Section 8 as a subject matter jurisdiction. The Sixteenth Amendment does NOT confer any new taxing power, and in fact confers no new taxing power OF ANY KIND within the states, according to Stanton v. Baltic Mining, 240 U.S. 103 (1916). The U.S. Supreme Court has never held that the Sixteenth Amendment granted any new type of subject matter jurisdiction within a constitutional state that didn't exist before.
13.2 "In personam" jurisdiction only applies to those with a DOMICILE on federal territory. This would include "citizens" and "residents" under Federal Rule of Civil Procedure 17. "Nonresidents" are not the subject of in personam jurisdiction. Federal judicial districts only are limited to federal territory within the exterior limits of their boundaries. Service upon parties within the exclusive jurisdiction of a constitutional state is "foreign service" under Federal Rule of Civil Procedure 4(f). The crime of simulating legal process occurs if federal courts engage parties not domiciled within or present on federal territory, unless constitutional (only) matters are in dispute. An unconstitutional Article 4, Section 4 commercial "invasion" also occurs.
13.3 "Territorial" jurisdiction is limited to the geographical "United States" per 26 U.S.C. §7701(a)(9) and (a)(10). That means the District of Columbia "and not elsewhere" per 4 U.S.C. §72. The only remaining internal revenue district is in the District of Columbia. There are no said districts in the constitutional states.