ARE YOU THE "INDIVIDUAL" OR "PERSON" THAT THE IRS WANTS YOU TO BELIEVE YOU ARE?

What do all the Code sections the IRS say apply to us have in common?

persons, individuals, etc...

to wit:

6012 Persons required...

(1)(A) Every individual....

Everywhere you see; Individual this, Person that...

ARE YOU SURE YOU ARE ONE OF THESE?

OR

ARE YOU A " UNITED STATES person "?

Subtitle F, Chapter 61, Subchapter A, Section 6012(a), of the Internal Revenue Code, reads as follows: "Returns with respect to income taxes under subtitle A shall be made by the following:

(1)(A) Every individual having for the taxable year a gross income of $1,000 or more...."

Now all you have to do is discover, who this "individual" is, [or was]. In the Internal Revenue Code there is a definition for most all the terms employed by the code. These definitions are based for the most part at,

Subtitle F, Chapter 79, Section 7701

Then at Section 7701(a), is the definition for person:

"(1) Person - The term person shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation." {snip}

Then glance down and read:

"(4) DOMESTIC - The term "domestic" when applied to a corporation or partnership means created or organized in the United States or under the law of the United States or of any State."

Then what type of corporation is defined under 7701(a)(1)?

Section 7701(a)(4) makes it perfectly clear that if the "corporation" in 7701(a)(1) was meant to include a corporation created in one of the States, say for instance the State of California, then the term "person" would have been defined as:

"(1) Person - The term "person" shall be construed to mean and include an individual, a trust, estate, partnership, association, company or domestic corporation."

Amazing isn't it?.

If the "person" did not include a corporation created in the State of California, then why would it include me, under the definition of "individual?"

Who said it did? you know what they say about ASS U ME. It makes an ASS out of You and Me.

In researching all the definitions It's discovered at Section 7701(a)(5):

"FOREIGN - The term "foreign" when applied to a corporation or a partnership means a corporation or partnership that is not domestic."

So the term "person" did not include a "foreign corporation."

The term "person" did not even include a "foreign trust or foreign estate."

See Section 7701(a)(31). Then look at Section 7701(a)(30):

"UNITED STATES PERSON -

The term "United States person" means:

(A) a citizen or resident of the United States,

(B) a domestic partnership,

(C) a domestic corporation, and

(D) any estate or trust (other than a foreign estate or foreign trust, within the meaning of section 7701 (a)(31)." United States Person" does not include an "individual." Does it?

So, now you know why the IRS computer will trigger the letter "NO LONGER LIABLE," as not an "individual" required to file under Section 6012.

Only an "individual" as that term is defined at Section 7701(a)(1), is required to file. Section 6012 makes no mention of a "United States Person."

Now, are you a "citizen of the United States" or a "resident of the United States?"

"FOREIGN PERSON - The term "foreign person" means any person who is not a United States Person." {snip}

We've seen the definition of a "United States Person," so it is quite clear that the "person" who is defined at Section 7701(a)(1) is a "foreign person." Right?

So, who is liable for filing the tax return, pursuant to Section 6012(a)(1)(A)?

Section 6039C states that the definitions held there are for that section only. This still leaves, the citizen of the United States and the resident of the United States, a domestic corporation, a domestic partnership, etc., under the definition of a United States Person, and nowhere in this definition,

Section 7701(a)(30), is there found the term "individual?"

You know from Section 7701(a)(4) that if the definition at Section 7701(a)(1) included a "domestic corporation," then the definition would have stated "domestic corporation" and not just "corporation."

If the term United States Person was meant to mean an "individual," then the definition would have stated so. Right?

So who is the "person" at Section 7701(a(1)?

Well, if it included a "foreign corporation," then the definition would have stated "foreign corporation" instead of just "corporation." Right?

Look at Section 3102(a):

"REQUIREMENT - The tax imposed by section 3101 shall be collected by the employer of the taxpayer..."

The term "taxpayer" is defined a Section 7701(a)(14): "The term "taxpayer" means any person subject to any internal revenue tax."

Doesn't use the term "United States Person" does it? It uses the term "any person subject to any internal revenue tax." So to be a "taxpayer" takes more than just being in the definition at Section 7701(a)(1), doesn't it?

Are you subject to any internal revenue tax imposed by Section 3101? If you're not, your employer cannot withhold. Section 3101:

"In addition to other taxes, there is hereby imposed on the income of every individual...."

So the tax imposed by Section 3101, which is to be withheld by the employer, Section 3103, is for the "individual" and not the "United States Person" At Section 3231(b):

"EMPLOYEE - For purposes of this chapter, the term "employee" means any individual in the service of one or more employers....."

The internal revenue code is still talking about the "individual" at Section 7701(a)(1), which does not include the "United States Person" as defined at Section 7701(a)30).

So, are you an "employee?"

Section 3231(d) defines when an "individual" is in the service of an employer:

"SERVICE - For the purpose of this chapter, an "individual" is in the service of an employer....." {snip}

By the way. There appear to be no parallel authorities in CFR for this section (26 USC 3102).

ditto for 3101.

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Then look at the definition for "person" in the Secretary's Regulations:

[Code of Federal Regulations]

[Title 26, Volume 17]

[Revised as of April 1, 2001]

From the U.S. Government Printing Office via GPO Access

[CITE: 26CFR301.7701-6]

[Page 596]

TITLE 26--INTERNAL REVENUE

CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY--

(Continued)

Discovery of Liability and Enforcement of Title

Sec. 301.7701-6 Definitions; person, fiduciary.

(a) Person. The term person includes an individual, a corporation, a partnership, a trust or estate, a joint-stock company, an association, or a syndicate, group, pool, joint venture, or other unincorporated organization or group. The term also includes a guardian, committee, trustee, executor, administrator, trustee in bankruptcy, receiver, assignee for the benefit of creditors, conservator, or any person acting in a fiduciary capacity.

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Doesn't mention a "United States person" DOES IT?

Doesn't even mention a "domestic" corporation, "domestic" partnership, etc... DOES IT?

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(b) Fiduciary--(1) In general. Fiduciary is a term that applies to persons who occupy positions of peculiar confidence toward others, such as trustees, executors, and administrators. A fiduciary is a person who holds in trust an estate to which another has a beneficial interest, or receives and controls income of another, as in the case of receivers. A committee or guardian of the property of an incompetent person is a fiduciary.

(2) Fiduciary distinguished from agent. There may be a fiduciary relationship between an agent and a principal, but the word agent does not denote a fiduciary. An agent having entire charge of property, with authority to effect and execute leases with tenants entirely on his own responsibility and without consulting his principal, merely turning over the net profits from the property periodically to his principal by virtue of authority conferred upon him by a power of attorney, is not a fiduciary within the meaning of the Internal Revenue Code. In cases when no legal trust has been created in the estate controlled by the agent and attorney, the liability to make a return rests with the principal.

(c) Effective date. The rules of this section are effective as of January 1, 1997.

[T.D. 8697, 61 FR 66593, Dec. 18, 1996] {emphasis added}

1.643(d)-1 Definition of ``foreign trust created by a United States person''. 1.643(d)-1

1.956-3T Certain trade or service receivables acquired from United States persons (temporary). 1.956-3T

1.957-4 United States person defined. 1.957-4

1.959-1 Exclusion from gross income of United States persons of previously taxed earnings and profits. 1.959-1

1.959-4 Distributions to United States persons not counting as dividends. 1.959-4

1.989(c)-1 Transition rules for certain branches of United States persons using a net worth method of accounting for taxable years beginning before January 1, 1987. 1.989(c)-1

1.1297-3T Deemed sale election by a United States person that is a shareholder of a passive foreign investment company (temporary). 1.1297-3T

1.6038-2 Information returns required of United States persons with respect to annual accounting periods of certain foreign corporations beginning after December 31, 1962. 1.6038-2

1.6038-3 Information returns required of certain United States persons with respect to controlled foreign partnerships (CFPs). 1.6038-3

Part 31 -- Employment taxes and collection of income tax at source. (NOT INCOME TAXES)

NO UNITED STATES person

Sec. 31.0-1 Introduction.

(a) In general. The regulations in this part relate to the employment taxes imposed by subtitle C (chapters 21 to 25, inclusive) of the Internal Revenue Code of 1954, as amended.

Part 301 -- Procedure and administration

NO UNITED STATES person

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Material facts were withheld, which caused me to be unaware of the legal effects of signing and filing income tax returns, as shown by the decision of the United States Court of Appeals for the 9th Circuit in the 1974 ruling in the case of Morse v. U.S., 494 F.2d 876, 880, wherein the Court explained how a State Citizen became a "taxpayer" by stating:

"Accordingly, when returns were filed in Mrs. Morse's name declaring income to her for 1944 and 1945, making her potentially liable for the tax due on that income, she became a taxpayer within the meaning of the Internal Revenue Code."

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Constructive Fraud Anyone?

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inclusio unius est exclusio alterius

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Protected by the First Amendment, Defended by the Second.

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