FORMS: 4.8 Revocation of Election by Nonresident Alien to treat Real Property as "effectively connected to a trade or business" in the "U.S. government" and NOT the "geographical United States"

RIGHT click here for the Word 97 version of this document

The form below is described in:

  1. Sovereignty Forms and Instructions Online, Form #10.004, Instructions, Step 3.13.
  2. Sovereignty Forms and Instructions Manual, Form #10.005, section 

The following memorandum describes the only proper status of those born or naturalized in a constitutional state and domiciled there. It concludes that such parties are NOT any of the following if they are not physically present within the statutory "United States**" (federal zone or U.S. government) and not consensually doing business there as: statutory "individuals", statutory "aliens", or even statutory "nonresident aliens":

Non-Resident Non-Person Position, Form #05.020

This form would therefore only be submitted by an ALIEN DOING BUSINESS with the federal government corporations and receiving payments from that government. This is confirmed by the definition of "individual" found in 26 C.F.R. §1.1441-1(c)(3)(i), which defines "individual" as an "alien". Such payments are called "U.S. sources". By "U.S.", we mean that defined in 26 U.S.C. §7701(a)(9) and (a)(10) as the District of Columbia and NO part of any state of the Union. With respect to these areas, state nationals are "foreigners" but not statutory "aliens":

“Constitutionally, only those born or naturalized in the United States and subject to the jurisdiction thereof, are citizens. Const.Amdt. XIV. The power to fix and determine the rules of naturalization is vested in the Congress. Const.Art. I, sec. 8, cl. 4. Since all persons born outside of the [CONSTITUTIONAL] United States, are “foreigners,”[1] and not subject to the jurisdiction of the United States, the statutes, such as § 1993 and 8 U.S.C.A. §601 [currently 8 U.S.C. §1401], derive their validity from the naturalization power of the Congress. Elk v. Wilkins, 1884, 112 U.S. 94, 101, 5 S.Ct. 41, 28 L.Ed. 643; Wong Kim Ark v. U. S., 1898, 169 U.S. 649, 702, 18 S.Ct. 456, 42 L.Ed. 890. Persons in whom citizenship is vested by such statutes are naturalized citizens and not native-born citizens. Zimmer v. Acheson, 10 Cir. 1951, 191 F.2d. 209, 211; Wong Kim Ark v. U. S., supra.”
[Ly Shew v. Acheson, 110 F.Supp. 50 (N.D. Cal., 1953)]
[1] See Boyd v. State of Nebraska ex rel. Thayer, 1892, 143 U.S. 135, 12 S.Ct. 375, 36 L.Ed. 103; U.S. v. Harbanuk, 2 Cir. 1933, 62 F.2d. 759, 761.

Important Clarifications:

  1. This form is ONLY intended for foreign nationals born in a foreign country.
  2. This form does NOT pertain to "state nationals" of any description, who are NEITHER "aliens", not STATUTORY "individuals" under 26 C.F.R. §1.1441-1(c)(3)(i).
  3. This form does NOT change the civil status (Form #13.008) of the FILER, but only the "tax status" of his or her REAL property. 26 C.F.R. §1.871-10 deals ONLY with real property, and not the civil status of the OWER of said real property. It does NOT, for instance, change the FILER from a statutory "taxpayer" to a "nontaxpayer".
  4. This form is also NOT to be confused with the processes offered by others and ALSO called a "Revocation of Election" that are alleged to change the CIVIL STATUS of the filer from a "nonresident alien" married to a STATUTORY "U.S. citizen" (8 U.S.C. §1401) who made an "election" under 26 U.S.C. §6013(g) to be treated as a STATUTORY "resident alien". An example of such others is Weiss + Associates. Those offerings are clearly a scam, as documented in:
    4.1 Non-Resident Non-Person Position, Form #05.020, Section 6.10
    4.2 Flawed Tax Arguments to Avoid, Form #08.004, Section 9.32

Those who are state nationals doing business with federal corporations domiciled on federal territory is described in the case of Brushaber v. Union Pacific Railroad, 240 U.S. 1 (1916), in which a state national domiciled in New York invested in a federal corporation that was a railroad and which was domiciled in a federal territory at the time of its creation. Such a party is a "foreigner" but NOT an "alien" or a statutory "individual". Sections 4 and 5.5 of the above document define what "United States**" and "U.S. source" mean within the Internal Revenue Code. It has NOTHING to do with a geographical place and everything to do with doing business with a "foreign corporation", which is what the federal government is:

"A federal corporation operating within a state is considered a domestic corporation rather than a foreign corporation.  The United States government is a foreign corporation with respect to a state."
[19 Corpus Juris Secundum (C.J.S.), Corporations, §883 (2003)]

"Territories' or 'territory' as including 'state' or 'states." While the term 'territories of the' United States may, under certain circumstances, include the states of the Union, as used in the federal Constitution and in ordinary acts of congress "territory" does not include a foreign state.

"As used in this title, the term 'territories' generally refers to the political subdivisions created by congress, and not within the boundaries of any of the several states."

[86 Corpus Juris Secundum (C.J.S.), Territories, §1 (2003)]

The result of filing this form is to restore the status found in 26 U.S.C. 7701(a)(31) to your otherwise PRIVATE property.

26 U.S. Code § 7701 - Definitions

(31)Foreign estate or trust

(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.

(B)Foreign trust

The term “foreign trust” means any trust other than a trust described in subparagraph (E) of paragraph (30).

That status is called a "foreign estate". In accordance with 26 C.F.R. §1.871-10, it is to be submitted ONLY if you are a nonresident alien who previously made an an "election" on a tax form to treat real property as "effectively connected with a trade or business" (public office) . Once such an "electIion" has been made it must be revoked. Those in constitutional states or whoa re not aliens cannot lawvully make such an election because their rights are inalienable per the Declaration of Independence.  

Private employers in states of the Union should not be requiring W-8 Forms of state nationals because they are not lawfully appointed as withholding agents and are not within the statutory "United States**" (federal zone). Nor should they be reporting payments to you and are committing a crime of they do, as described in:

Federal and State Tax Withholding Options for Private Employers, Form #09.001

You should save a certified copy of this form for your records to ensure that you have evidence to defend the status of your citizenship in court should you ever need to litigate against the IRS.


We are not affiliated with any of the links below and have no commercial relationship with them. We are not responsible for any aspect of their offerings. Pursue this information at your own risk.

  1. Weiss & Associates (OFFSITE LINK) -do revocations of elections for a fee
  2. Weiss & Associates Youtube Channel (OFFSITE LINK) -videos on revocations of election
  3. Galileo Paradigm, Form #11.303 -Book written by the founder of Weiss & Associates
  4. Judge Anna Von Reitz Comments on Revocation of Election (OFFSITE LINK)
  5. Non-Resident Non-Person Position, Form #05.020, Section 6.10 (OFFSITE LINK) -proves the "Revocations of Election" offered by Weiss & Associates are a SCAM
  6. Flawed Tax Arguments to Avoid, Form #08.004, Section 9.32 (OFFSITE LINK) -proves the "Revocations of Election" offered by Weiss & Associates are a SCAM





Director of International Operations
Internal Revenue Service
Washington, D.C. (20225)

SubjectNotification of Revocation of Election and Request for Concurrence and Update the status of my Real Property

Ref:  26 C.F.R. §1.871-10

Dear Sir(s),

In accordance with 26 C.F.R. 1.871-10(d)(2)(iii), this letter is being submitted in pursuit of a Revocation of Election to treat any or all of my income and assets as a nonresident alien from being considered by the IRS as “effectively connected with a trade or business in the ‘United States’”, as defined in 26 U.S.C. 864(b).  Information about myself in fulfillment with the above C.F.R. is as follows:

1.        Name:  ___________________________________________(full name, including middle name)

2.        Address:  __________________________________________________(full address)

3.       Former SSN (no longer active):  _________________

4.        Applicable taxable year(s):__Current taxable year and beyond__ (must be submitted not later than 75 days after the close of the first taxable year for which it is desired to make the change)

5.        Grounds for the request:  My constitutional right to life, liberty, pursuit of happiness, privacy, respect, the fruits of my common right labors under common law, and the right to own and control property (including labor and the fruits of my labor) without any interference from government, or requirement to report, account for, such income or assets on such property.

This letter is by no means an admission in any way that I ever made a Election to treat any of my income or assets as effectively connected with a trade or business in the United States, but instead is submitted to ensure that my status is properly reflected in your records and that you do indeed concur with and respect this notification of request for your concurrence.  I do not now nor have I ever lived in the ‘United States’ as defined in 26 U.S.C. §7701, nor do I have any intentions of doing so in the future.  I am sorry if I ever gave you the idea that I did by, for instance, mistakenly filing an IRS form 1040 in the past, which was the incorrect form.  The correct form is and always has been the 1040NR form.

Please note that I already have an IRS form W-8 on file with my FOREIGN employer and have accurately declared myself to be a Nonresident Alien.  I reside outside the foreign jurisdiction to which the Internal Revenue Code (IRC) operates, which is the District of Columbia and federal territories:

“The United States government is a foreign corporation with respect to a state.”
[N.Y. re: Merriam, 36 N.E. 505, 141 N.Y. 479, Affirmed 16 S.Ct. 1973, 41 L.Ed. 287]

“In the United States of America, there are two (2) separated and distinct jurisdictions, such being the jurisdiction of the states within their own state boundaries, and the other being federal jurisdiction (United States), which is limited to the District of Columbia, the U.S. Territories, and federal enclaves within the states, under Article I, Section 8, Clause 17."
[Bevans v. United States, 16 U.S. 336 (1818)]

“State: The term ''State'' shall be construed to include the District of Columbia, where such construction is necessary to carry out provisions of this title.” 
[26 U.S.C. §7701]

United States:The term ''United States'' when used in a geographical sense includes [is limited to] only the States [the District of Columbia and other federal territories within the borders of the states] and the District of Columbia.
[26 U.S.C. §7701]

“A canon of construction which teaches that of Congress, unless a contrary intent appears, is meant to apply only within the territorial jurisdiction of the United States.”
[U.S. v. Spelar, 338 U.S. 217 at 222 (1949)]

“The term 'United States' may be used in any one of several senses. It may be merely the name of a sovereign occupying the position analogous to that of other sovereigns in the family of nations. It may designate the territory over which the sovereignty of the United States ex- [324 U.S. 652, 672]   tends, or it may be the collective name of the states which are united by and under the Constitution.” 
[Hooven & Allison Co. v. Evatt, 324 U.S. 652, 1945]

Foreign government:  “The government of the United States of America, as distinguished from the government of the several states.”
[Black’s Law Dictionary, 5th Edition]

Foreign Laws:  “The laws of a foreign country or sister state.”
[Black’s Law Dictionary, 6th Edition]

Foreign States:  “Nations outside of the United States…Term may also refer to another state; i.e. a sister state.  The term ‘foreign nations’, …should be construed to mean all nations and states other than that in which the action is brought; and hence, one state of the Union is foreign to another, in that sense.” 
[Black’s Law Dictionary, 6th Edition]


“(1) To comprise, comprehend, or embrace(2) To enclose within; contain; confine…But granting that the word ‘including’ is a term of enlargement, it is clear that it only performs that office by introducing the specific elements constituting the enlargement.  It thus, and thus only, enlarges the otherwise more limited, preceding general language…The word ‘including’ is obviously used in the sense of its synonyms, comprising; comprehending; embracing.”

Includes is a word of limitation.  Where a general term in Statute is followed by the word, ‘including’ the primary import of the specific words following the quoted words is to indicate restriction rather than enlargement.  Powers ex re. Covon v. Charron R.I., 135 A. 2nd 829, 832 Definitions-Words and Phrases pages 156-156, Words and Phrases under ‘limitations’.”
[Treasury Decision 3980, Vol. 29, January-December, 1927, pgs. 64 and 65]


“In the interpretation of statutes levying taxes, it is the established rule not to extend their provisions by implication beyond the clear import of the language used, or to enlarge their operations so as to embrace matters not specifically pointed out.  In case of doubt they are construed most strongly against the government and in favor of the citizen.” 
[Gould v. Gould, 245 U.S. 151, at 153]

“Almost a century ago, Congress declared that "the right of expatriation [including expatriation from the District of Columbia or “U.S. Inc”, the corporation] is a natural and inherent right of all people, indispensable to the enjoyment of the rights of life, liberty, and the pursuit of happiness," and decreed that "any declaration, instruction, opinion, order, or decision of any officers of this government which denies, restricts, impairs, or questions the right of expatriation, is hereby declared inconsistent with the fundamental principles of this government." 15 Stat. 223-224 (1868), R.S. 1999, 8 U.S.C. 800 (1940).[1] Although designed to apply especially to the rights of immigrants to shed their foreign nationalities, that Act of Congress "is also broad enough to cover, and does cover, the corresponding natural and inherent right of American citizens to expatriate themselves." Savorgnan v. United States, 1950, 338 U.S. 491, 498 note 11, 70 S. Ct. 292, 296, 94 L. Ed. 287.[2] The Supreme Court has held that the Citizenship Act of 1907 and the Nationality Act of 1940 "are to be read in the light of the declaration of policy favoring freedom of expatriation which stands unrepealed." Id., 338 U.S. at pages 498-499, 70 S. Ct. at page 296.That same light, I think, illuminates 22 U.S.C.A. 211a and 8 U.S.C.A. 1185.” 
[Walter Briehl v. John Foster Dulles
, 284 F2d 561, 583 (1957)]

Thank you for your prompt and expeditious processing of this Revocation of Election.  Please forward your certification and response to my address above.  I respectfully request that you give a detailed explanation and legal justification of any determination or basis you might make regarding the disposition of this notification. This includes citing any authority you are exercising and the regulation or statute from which it derives, as well as any court cites, Treasury Decisions, etc that may be relevant to the foundation of your delegated authority for making a determination of disposition.  This letter shall serve as formal legal notice that if you DO NOT respond within 45 days, then by your default and silence, the Revocation of Election is granted and there is no need to further contact us.

I affirm, under penalty of perjury, under the Common Law of America, without the "United States", that the foregoing is true and correct, to the best of my current information, knowledge, and belief, per 28 U.S.C. 1746(1); and

I now affix my own signature to all of the above affirmations WITH EXPLICIT RESERVATION OF ALL MY RIGHTS AND WITHOUT PREJUDICE UCC 1-207 (UCCA 1207)

Very Respectfully,



STATE OF _______________    )

COUNTY OF ______________  )

I do hereby certify that I am an adult over 18 years of age and have served _______________________________________________(name of agency or person served) with a true copy of the within document (circle one) (personally)/(by Certified Mail with Return Receipt Requested)/(by dropping in the U.S. Mail in a sealed envelope) to the address above, from _______________________________________________________________ (location, city and state mail was sent from).

Witness my hand and official seal.



Signature of Notary:_______________________________________



I do hereby certify that I am an adult over 18 years of age and have served _______________________________________________(name of agency or person served) with a true copy of the within document (circle one) (personally)/(by Certified Mail with Return Receipt Requested)/by dropping in the U.S. Mail to the address above, from _______________________________________________________________ (city and state mail was sent from).


    Signature of Person Serving