Income Tax Franchise in a Nutshell
SOURCE: Challenging Jurisdiction Workbook, Form #09.082, Section 3.5.
The list below succinctly describes how the income tax works and how you volunteer in a nutshell:
- The STATUTORY “U.S. person” defined in 26 U.S.C. §7701(a)(30) is intangible property called a “res” with a SITUS in D.C. It is described in Federal Rule of Civil Procedure 17(b) and (d) as a public officer representing the federal corporation “United States” in 28 U.S.C. §3002(15)(A):
- The CIVIL STATUTORY “person” in 26 U.S.C. 6671(b) and 7343 is the custodian of the property and surety for it. Namely, PRIVATE property donated to a public use, a public purpose, and a public office by the otherwise PRIVATE volunteer officer to procure the “benefits” of a national franchise as described in:
Government Instituted Slavery Using Franchises, Form #05.030
https://sedm.org/Forms/05-MemLaw/Franchises.pdf - The CIVIL STATUTORY “person” is a creation of Congress and property of Congress and a position in the treasury. See:
Policy Document: IRS Fraud and Deception with the Statutory Word “Person”, Form #08.023
https://sedm.org/Forms/08-PolicyDocs/IRSPerson.pdf - The OWNER of the civil statutory “U.S. person” and “person” position is the Secretary of the Treasury.
4.1. Each head of department is delegated authority under 5 U.S.C. §301 to manage all PROPERTY in his department and to write “all needful rules” respecting such property in the form of implementing regulations published in the Federal Register and codified in the Code of Federal Regulations.
4.2 That property INCLUDES all officers, agents, and positions within his department INCLUDING the “U.S. person” and “person” offices.
4.3. 5 U.S.C. §301 DOES NOT empower the Secretary to manage PEOPLE, PROPERTY or offices OUTSIDE his department. IMPORTANT! So the “taxpayer” HAS to be WITHIN the Department of Treasury. - When you make a “status election” of CIVIL STATUTORY “U.S. person” or its subclasses, “citizen” or “resident, you in effect volunteer for a position within the Department of the Treasury as a CIVIL STATUTORY “person” or “taxpayer”.
5.1. You thus become surety for the position and become a “resident agent” for a remote office that has a domicile or situs all its own.
5.2. You thus transition from PRIVATE and FOREIGN to PUBLIC and DOMESTIC. By FOREIGN we mean OUTSIDE the government. By DOMESTIC we mean INSIDE the government as a public officer for U.S. Inc. federal corporation under 28 U.S.C. §3002(15)(A).
5.3. States do the same thing when LLCs and Corporations register with the Secretary of state: You have to specify a resident agent who need not be domiciled in the state but must agree to accept service of process and mail for the entity. See:
Why Statutory Civil Law is Law for Government and Not Private Persons, Form #05.037
https://sedm.org/Forms/05-MemLaw/StatLawGovt.pdf - You then have to answer the mail for the “person” fiction beyond that point and manage its affairs, including satisfying all of its obligations.
6.1 The cost of performing these functions is paid by the “benefits” of the voluntary position.
6.1 The BENEFITS or COMPENSATION of the position are deductions, free healthcare, etc. The obligations are FIRTPA withholding, filing returns, FBAR reporting, etc. - Property gets voluntarily connected to the U.S. person res and donated to a public use, public purpose, and public office by associating it with a franchise mark (TIN). See:
About SSNs and TINs on Government Forms and Correspondence, Form #05.012
https://sedm.org/Forms/05-MemLaw/AboutSSNsAndTINs.pdf - Because “U.S. person” is a creation of and property of Uncle, it is literally PART of the government. The only thing that makes up the government is in fact:
8.1. OFFICES and
8.2. PROPERTY. - The income tax then is just a RENTAL fee for the use of GOVERNMENT/PUBLIC property in the form of an office or position in the Department of Treasury.
- THUS, the income tax is INTERNAL to the government and “INTERNAL Revenue Service” means INTERNAL to the government.
- The income tax is VOLUNTARY BECAUSE:
11.1. You have to volunteer for the positions of “U.S. person”, “person”, “citizen”, “resident”, and “taxpayer”. See:
Your Rights as a “NonTaxpayer”, IRS Publication 1a, Form #08.008
https://sedm.org/LibertyU/NontaxpayerBOR.pdf
11.2. There are NO ENFORCEMENT REGULATIONS authorizing enforcement for anyone OUTSIDE the government. See:
Challenging Jurisdiction Workbook, Form #09.082
https://sedm.org/Forms/09-Procs/ChalJurWorkbook.pdf
11.3. The following EXHAUSTIVELY PROVES you are a volunteer who works in the IRS for the Secretary of the Treasury:
How American Nationals Volunteer to Pay Income Tax, Form #08.024
https://sedm.org/Forms/08-PolicyDocs/HowYouVolForIncomeTax.pdf - The government has an EXTREME interest in covering up all the above and thus making your CONSENT “invisible” so that you are not informed by any of their publications that you have the CONSTITUTIONAL right to NOT “volunteer”.
12.1 They call the process an “election”, never informing you that this is a CHOICE and the equivalent of “electing” yourself into an office within the government.
12.2 They do not publish PROPERTY W-8 forms to COMPLETELY opt out of all consent and thereby avoid withholding, reporting, and the requirement to provide an SSN or TIN. You have to make your OWN form to do that. See:
W-8SUB, Form #04.231
https://sedm.org/Forms/04-Tax/2-Withholding/W-8SUB.pdf
12.3 They ACTIVELY interfere by ILLEGALLY penalizing efforts to define terms on their forms to place you OUTSIDE their jurisdiction and PRIVATE. This results in CRIMINAL witness tampering, in violation of 18 U.S.C. §1512, since tax forms are signed under penalty of perjury and you are the only witness. See:
12.3.1 Avoiding Traps in Government Forms Course, Form #12.023
https://sedm.org/LibertyU/AvoidingTrapsGovForms.pdf
12.3.2 Why Penalties are Illegal for Anything But Government Franchisees, Employees, Contractors, and Agents, Form #05.010** (Members Subscriptions)
https://sedm.org/product/why-penalties-are-illegal-for-anything-but-government-franchisees-employees-contractors-and-agents-form-05-010/
12.4 They HIDE methods to transition your status and that of the Social Security Number from DOMESTIC to FOREIGN. See:
12.4.1 26 C.F.R. §301.6109-1(g)(3).
12.4.2 Request and response for NRA Change Form Relating to SSN, Exhibit #09.044
https://sedm.org/Exhibits/EX09.044-Request%20and%20Response%20IRS%20FOIA%20for%20NRA%20Change%20form.pdf
12.5 They falsely label efforts to describe the income tax as “voluntary” as frivolous even though it is in fact voluntary.
12.5.1 They do this by discussing everything in the context of ONLY “taxpayers”. “Taxpayers” have already volunteered!
12.5.2 NEVER discussing the subject of “nontaxpayers”. See:
Your Rights as a “NonTaxpayer”, IRS Publication 1a, Form #08.008
https://sedm.org/LibertyU/NontaxpayerBOR.pdf
12.6 Judges actively interfere with people learning about the voluntary nature of income tax by making cases that address the issue “unpublished” so that they cannot be cited as precedent in future cases. By doing this, they literally obstruct or interfere with justice of those who want to leave the government slave plantation. See:
The Case Against Nonpublication, Family Guardian Fellowship
https://famguardian.org/Subjects/LawAndGovt/LegalEthics/Nonpublication/Arguments/index.htm
12.7 For more on the above, see:
12.7.1. Invisible Consent*, SEDM
https://sedm.org/invisible-consent/
12.7.2 Flawed Tax Arguments to Avoid, Form #08.004, Section 9.21
https://sedm.org/Forms/08-PolicyDocs/FlawedArgsToAvoid.pdf - Therefore, when you file a Form 1040, you make an election to be treated as a “resident agent” of an office or position PHYSICALLY and GEOGRAPHICALLY domiciled or situated in DC.
13.1. The income tax is the annual “rent” to renew the office.
13.2. If you don’t want the office, abandon it and stop paying the rent.
13.3. Those who don’t consent to the office or position are called “nonresident alien”, and no duties attach to their PRIVATE and FOREIGN “person”, because they abandoned the “person” described in 26 U.S.C. §§6671(b) and 7343.
The legal definition of “privilege” confirms the above process:
Privilege. A particular benefit or advantage enjoyed by a person, company, or class beyond the common advantages of other citizens. An exceptional or extraordinary power or exemption. A peculiar right, advantage, exemption, power, franchise, or immunity held by a person or class, not generally possessed by others.
In tort law, the ability to act contrary to another individual’s legal right without that individual having legal redress for the consequences of that act; usually raised by the actor as a defense.
An exemption from some burden of attendance, with which certain persons are indulged, from a supposition of law that the stations they fill, or the offices they are engaged in, are such as require all their time and care, and that, therefore, without this indulgence, it would be impracticable to execute such offices to that advantage which the public good requires. That which releases one from the performance of a duty or obligation, or exempts one from a liability which he would otherwise be required to perform, or sustain in common with all other persons. See also Exemption; Immunity.
[Black’s Law Dictionary, Sixth Edition, p. 1197]
Every privilege therefore comes with an ASSOCIATED office or CIVIL STATUTORY STATUS to which CIVIL obligations attach. That office is called a “station” or “office” above. All such offices cannot be FORCED on you. You MUST volunteer or unconstitutional slavery is the result. Thus, you have a RIGHT to REFUSE all benefits and privileges and the CIVIL obligations inextricably attached to them. If you DON’T, then you are literally a SLAVE in every meaningful way.
James Madison, one of our most revered founding fathers, EXACTLY predicted the above tax collection process, when he said the following in the Federalist Papers:
“It is true, that the Confederacy is to possess, and may exercise, the power of collecting internal as well as external taxes throughout the States; but it is probable that this power will not be resorted to, except for supplemental purposes of revenue; that an option will then be given to the States to supply their quotas by previous collections of their own; and that the eventual collection, under the immediate authority of the Union, will generally be made by the officers, and according to the rules, appointed by the several States. Indeed it is extremely probable, that in other instances, particularly in the organization of the judicial power, the officers of the States will be clothed with the correspondent authority of the Union. “
“Should it happen, however, that separate collectors of internal revenue should be appointed under the federal government, the influence of the whole number would not bear a comparison with that of the multitude of State officers in the opposite scale. “
“Within every district to which a federal collector would be allotted, there would not be less than thirty or forty, or even more, officers of different descriptions, and many of them persons of character and weight, whose influence would lie on the side of the State. The powers delegated by the proposed Constitution to the federal government are few and defined. Those which are to remain in the State governments are numerous and indefinite. The former will be exercised principally on external objects, as war, peace, negotiation, and foreign commerce; with which last the power of taxation will, for the most part, be connected. The powers reserved to the several States will extend to all the objects which, in the ordinary course of affairs, concern the lives, liberties, and properties of the people, and the internal order, improvement, and prosperity of the State. The operations of the federal government will be most extensive and important in times of war and danger; those of the State governments, in times of peace and security. As the former periods will probably bear a small proportion to the latter, the State governments will here enjoy another advantage over the federal government. The more adequate, indeed, the federal powers may be rendered to the national defense, the less frequent will be those scenes of danger which might favor their ascendancy over the governments of the particular States.”
[Federalist Paper No 45 (Jan. 1788), James Madison]
Madison also said the following about the ABUSE of the above tax collection power to offer or enforce benefits, privileges, and franchises to ordinary people, including Social Security, Medicare, Affordable Care Act, etc. Thus, these programs are ONLY legitimate within the exclusive jurisdiction of Congress on federal territory where the constitution does NOT apply:
“With respect to the words general welfare, I have always regarded them as qualified by the detail of powers connected with them. To take them in a literal and unlimited sense would be a metamorphosis of the Constitution into a character which there is a host of proofs was not contemplated by its creator.”
“If Congress can employ money indefinitely to the general welfare, and are the sole and supreme judges of the general welfare, they may take the care of religion into their own hands; they may appoint teachers in every State, county and parish and pay them out of their public treasury; they may take into their own hands the education of children, establishing in like manner schools throughout the Union; they may assume the provision of the poor; they may undertake the regulation of all roads other than post-roads; in short, every thing, from the highest object of state legislation down to the most minute object of police, would be thrown under the power of Congress…. Were the power of Congress to be established in the latitude contended for, it would subvert the very foundations, and transmute the very nature of the limited Government established by the people of America.”
“If Congress can do whatever in their discretion can be done by money, and will promote the general welfare, the government is no longer a limited one possessing enumerated powers, but an indefinite one subject to particular exceptions.”
[James Madison. House of Representatives, February 7, 1792, On the Cod Fishery Bill, granting Bounties]
More proof of the content of this section at:
- Why Your Government is Either a Thief or You are a “Public Officer” for Income Tax Purposes, Form #05.008
https://sedm.org/Forms/05-MemLaw/WhyThiefOrPubOfficer.pdf - PERSONAL jurisdiction v. PROPERTY jurisdiction, SEDM
https://sedm.org/personal-jurisdiction-v-property-jurisdiction/