Proof of Facts: U.S. Department of the Treasury OFFICIALLY RECOGNIZES “non-resident non-persons” and “nontaxpayers”! – Sovereignty Education and Defense Ministry (SEDM)

SOURCE: Non-Resident Non-Person Position, Form #05.014, Section 1.3; https://sedm.org/Forms/05-MemLaw/NonresidentNonPersonPosition.pdf.

1. Introduction

There are lots of government naysayers who try to slander our research with the following remarks.

There is NO SUCH THING as a “non-person” or a “nontaxpayer”. Don’t be ridiculous!
EVERYONE is a “person”. See:
IRS Fraud and Deception About the Statutory Word “Person”, Form #08.023
https://sedm.org/Forms/08-PolicyDocs/IRSPerson.pdf
EVERYONE is a “taxpayer“, whether they want to be or not.

Today we found indisputable proof right from the mouth of the Secretary of the Treasury himself that all the above statements are FALSE!

2. Proof

26 C.F.R. §1.1-1 is a regulation written by the Secretary of the Treasury under the delegated authority of 5 U.S.C. §301. This regulation is often cited as the origin of the alleged OBLIGATION to pay income tax, along with 26 U.S.C. §6012. Below is the section imposing the liability and listing all those “liable TO” but not “liable FOR” the income tax. Are you “liable TO” go to the bathroom today? Does that mean you HAVE to go to the bathroom?

26 C.F.R. § 1.1-1 – Income tax on individuals.

§ 1.1-1 Income tax on individuals.

(a) General rule.

(1) Section 1 of the Code imposes an income tax on the income of every individual who is a citizen or resident of the United States and, to the extent provided by section 871(b) or 877(b), on the income of a nonresident alien individual.

WHAT, pray tell, is MISSING from the above list?

DRUMROLL please………………………..

NONRESIDENT ALIENS NOT ENGAGED in the “trade or business” excise taxable franchise, such as those:

With ONLY Not Effectively Connected (NEC) income under 26 U.S.C. §871(a) and §877(a).
Those who do NOT DONATE their otherwise PRIVATE earnings to a PUBLIC use, a PUBLIC purpose, and a PUBLIC office by “effectively connecting them” in the process of ENTERING them on the 1040-NR return itself.

And WHAT are these people called elsewhere in the code? Here it is:

26 U.S. Code § 7701 – Definitions

(31)Foreign estate or trust

(a)When used in this title, where not otherwise distinctly expressed or manifestly incompatible with the intent thereof—

(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.

3. Corroboration in 26 C.F.R. §1.6012-1

If we examine the implementing regulation at 26 C.F.R. §1.6012-1 requiring the filing of tax returns to corroborate this information we find that:

Only nonresident alien INDIVIDUALS engaged in the “trade or business” excise taxable franchise are explicitly required to “make a return”. 26 C.F.R. §1.6012-1(b)(1).
Nonresident alien individuals NOT engaged in the “trade or business” excise taxable franchise is EXPRESSLY NOT required to make a return if all tax obligations are fully pad at the source. 26 C.F.R. §1.6012-1(b)(2)(i). If they have income “effectively connected” to a “trade or business” under the following, they must file a return:
2.1. 26 U.S.C. §871(c) and (d) and 26 C.F.R. §1.871-9 (relating to ALIEN students and trainees temporarily present in the “United States*”).
2.2. 26 C.F.R. §1.871-10 (relating to real property income). See Form #05.028** (Member Subscriptions) relating to FIRPTA. FIRPTA is VOLUNTARY for American Nationals.
2.3. 26 C.F.R. §301.6402-3 relating to claim for refund of an overpayment. This happens mainly because third parties are engaging in “Backup Withholding” usually WRONGFULLY under 26 U.S.C. §3406. See:
Lawfully Avoiding Backup Withholding under 26 U.S.C. §3406, FTSIG
https://ftsig.org/lawfully-avoiding-backup-withholding/

We identify 26 C.F.R. §1.871-9 (FIRPTA) and 26 C.F.R. §1.871-10 (ALIEN students and trainees temporarily present in the “United States*”*) as being INVOLUNTARILY “effectively connected” in the following. 26 C.F.R. §1.871-9 (FIRPTA) is voluntary for both aliens and nationals as we prove in Form #05.028** (Member Subscriptions), however:

The Truth About “Effectively Connecting”, Form #05.056, Section 12
https://sedm.org/Forms/05-MemLaw/EffectivelyConnected.pdf

5. How to BE a “nontaxpayer” and a “non-person”

SO, to NOT be subject to the I.R.C. and earn no gross income, the only criteria you need to meet are:

ELECT the “nonresident alien” status.
Not DONATE your property to a PUBLIC use, a PUBLIC purpose, and a PUBLIC office and thus a “trade or business” (functions of a public office) by calling it “effectively connected” on the 1040NR tax return.
Make NO ELECTIONS, including a FIRPTA election for your real property. Form #05.028** (Member Subscriptions) relating to FIRPTA.
Only have earnings listed in 26 U.S.C. §871(a) and 26 U.S.C. §877(a) or no earnings in this category.

The above criteria are a LOT easier to meet than you think. Most Americans satisfy the above, in fact. TOGETHER, the above criteria LITERALLY and in EVERY RESPECT make you a:

Non-resident non-person. See:
Non-Resident Non-Person Position, Form #05.020
https://sedm.org/Forms/05-MemLaw/NonresidentNonPersonPosition.pdf
Nontaxpayer. See:
Your Rights as a “Nontaxpayer”, IRS Publication 1a, Form #08.008
https://sedm.org/LibertyU/NontaxpayerBOR.pdf
Foreign. See:
“Sovereign”=”Foreign”, Family Guardian Fellowship
https://famguardian.org/Subjects/Freedom/Sovereignty/Sovereign=Foreign.htm

Those who are never expressly made liable are purposefully excluded. This, they would not be within the meaning of “person” for the purposes of enforcement at:

26 U.S.C. §6671(b) for Civil enforcement.
26 U.S.C. §7343 for Criminal enforcement

Still don’t believe us? Look at the following proof of what the STATUTORY GEOGRAPHICAL “United States” is defined as in the Internal Revenue Code:

Proof of Facts: What the geographical “United States” means in 26 U.S.C. 7701(a)(9) and (a)(10), SEDM
https://sedm.org/proof-of-facts-what-the-geographical-united-states-means-in-26-u-s-c-7701a9-and-a10/

6. Further corroborating evidence

“nonresident alien” is not an election. Its a DEFAULT WITHOUT a “U.S. person” election. As I we have consistently said before, it’s not privileged by itself and is a “DE-ELECTION”.
1040NR form itself does not USE the term “individual” to describe the filer. Therefore filing this form does NOT constitute an implied election to become an “nonresident alien INDIVIDUAL”.
https://www.irs.gov/pub/irs-pdf/f1040nr.pdf
The 1040 Form, on the other hand, DOES use the term “individual” in the upper left corner: “U.S. individual. So its an ELECTION there.
The definition of “nonresident alien INDIVIDUAL” in 26 U.S.C. §7701(b)(1)(B) doesn’t define a “nonresident alien” who is NOT an “Individual”.
26 U.S.C. §873(c) provides reasonable notice to those who are NOT privileged that taking deductions MAKES them privileged. Like “U.S. person”, they HAVE to give you notice if they are enforcing a DUTY and they do that in 26 C.F.R. §1.1-1(b).
So there IS a duty to perform for “nonresident alien INDIVIDUALS” in 26 U.S.C. §873 but NONE is imposed on a “nonresident alien” or even anyone who files a 1040NR UNTIL the elect privileged deductions, which are PUBLIC property.
WITHOUT notice like that in 26 U.S.C. §873 of how one BECOMES an “individual”, there can be no duty to perform.
Everything they CREATE they own. Things they DIDN’T create and don’t own cannot be defined. “nonresident alien” is never defined. “nonresident alien INDIVIDUAL” is defined. See:
Hierarchy of Sovereignty: The Power to Create is the Power to Tax, Family Guardian Fellowship
https://famguardian.org/Subjects/Taxes/Remedies/PowerToCreate.htm
“individual” is not used to refer to the “citizen” defined in 26 C.F.R. §1.1-1(c) and therefore it is NOT privileged. When you hook “individual” to anything, its privileged. 26 C.F.R. §1.1-1(a) and (b) call it an “individual” so its privileged. You can’t have a duty to perform WITHOUT being either an “individual” or its PARENT, which is “person” in 26 U.S.C. §7701(a)(1).
The duty to perform can clearly be seen attached to the “trade or business” privilege by examining 26 C.F.R. §1.1-1(a), which EXCLUDES nonresident aliens NOT engaged in a “trade or business” in 871(a) from liability. They are “non-persons”:
https://sedm.org/u-s-department-of-the-treasury-officially-recognizes-non-resident-non-persons-and-nontaxpayers/

The above is confirmed by 26 U.S.C. §7701(a)(31) says those NOT engage in the privilege are a “foreign estate”.

8. FACTUAL Burden of proof on those who want to DISPROVE this article

Those wishing to DISPROVE this article have the following burden of proof:

The obligation to pay in 26 C.F.R. §1.1-1 includes “nonresident alien INDIVIDUAL” not connected to the “trade or business” excise taxable franchise. NO SUCH THING. All the “nonresident alien INDIVIDUALS” listed there are in 26 U.S.C. §871(b) and 26 U.S.C. §877(b) and are connected to a trade or business.
Those NOT connected to the “trade or business” franchise get REASONABLE notice of how they acquire the PRIVILEGED status of “individual” and the obligation to PAY in 26 C.F.R. §1.1-1(a). 26 U.S.C. §873(c ) says you MUST be connected to the “trade or business” franchise to take deductions and be a “nonresident alien INDIVIDUAL”. It is a CONSTITUTIONAL REQUIREMENT that you MUST receive “reasonable notice” of how an obligation is incurred before it can be ENFORCED:
Requirement for Reasonable Notice, Form #05.022
https://sedm.org/Forms/05-MemLaw/ReasonableNotice.pdf

If you can’t satisfy the above burden or proof, then we must be right. And YES, there IS such a thing as a “nonresident alien” who is a “NON-PERSON” and a “NON-TAXPAYER”. Here it is:

Your Rights as a “Non-Taxpayer”, Publication 1a, Form #08.008
https://sedm.org/LibertyU/NontaxpayerBOR.pdf
Non-Resident Non-Person Position, Form #05.020
https://sedm.org/Forms/05-MemLaw/NonresidentNonPersonPosition.pdf