|PROCEDURES FOR CALCULATING TAXABLE INCOME|
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:
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:
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:
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:
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:
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