You made an election to pay Federal Income Tax
Financially speaking, many Americans have wished for a solution to eliminate any need to ever pay taxes. Some are easier to bypass than others. But each must be approached in a lawful and pragmatic manner to avoid the inherent issues related to not paying a tax just because you prefer to keep your hard-earned money.
We have all heard the statement, ‘Death and Taxes’ are the two things no one cannot escape in this life. Death is indeed a part of life and while religious beliefs based on scriptures tell us it is a transition to a different life, death is a journey that we all will take one day. Most of us are not in a hurry. There is a lot of work to do before that eventuality.
However, we have some options on taxation, and you may not be aware of the unique choices. So our effort here is to discuss a particular type of taxation well known to all Americans, the Federal Income Tax. We will discuss an unrealized option on dealing with this issue.
Federal Income Taxation
The most well-known tax in the lives of Americans is the Federal Income Tax. Americans have made what is called a statutory ‘election’ during their working life by filing a federal tax return. This tax has been accepted as the norm without knowing the law.
In the U.S. Supreme Court decision United States v. Erie Railroad Company, 106 U.S. 327 (1882), stated “The power of the United States [the National Government] to tax is limited to persons [meaning statutory legal fictions per 26 USC §7701 (a)(1)], property, and businesses within their jurisdiction [the District of Columbia], as much as that of a State is limited to the same subjects within its jurisdiction.”
Chief Justice Marshall stated in McCulloch v. Maryland, 4 Wheat, 316, 428:
“All subjects over which the power of the State extends are objects of taxation, but those over which it does not extend are, upon the soundest principles, exempt from taxation.”
So, the power of the National Government is limited to statutory legal fictions called persons, property, and businesses within the District of Columbia — which are all subjects or objects of taxation. Most Americans think this includes them as subjects of taxation.
Did you notice the lingering comment from Chief Justice Marshall? He stated “…but those over which it [the power of the National Government] does not extend, are upon the soundest principles, exempt from taxation”. So there are those who are exempt from Taxation! Those who are exempt must have been born within the 50 states of the Union or why would he have stated it so?
Why do Americans believe they are statutory Taxpayers of the Federal Income Tax when they know they are not statutory legal fictions, property, or engage in a business in the District of Columbia?
Wait a New York minute … maybe the National Government now views them as such!
You might be thinking, “How did it all happen?” “Did somebody lie to you?”
It is a federal crime for Americans to lie to a federal officer, even if not under oath. This is the criminal prosecutor’s ‘Ace in the hole’ as it affords a way to impose criminal liability even if the federal prosecutor can’t prove any other criminal conduct. This is what got Martha Stewart in trouble. But is there a reciprocal impact on federal officers or public office holders working within the National Government if they lie to the American Public? Of course not!
So we finish this question of the possibility of those in the federal government lying to the American People with the awareness that they can do as they please with the statements to all Americans without any repercussions. Lying works well for those in political office. Here is what one of the biggest liars of all time, Heinrich Himmler, stated:
“The lie is the truth, only backward. Hold up the lie to a mirror, and the truth will be staring you back in the glass.”
We will show you the government mirror very shortly and let you be the judge.
Psychological Conditioning has resulted in the majority of Americans believing something commonly accepted in America without questioning the origin of the tax. Propaganda originated with the work of Walter Lippman and Edward Bernays during the Woodrow Wilson Administration and the techniques have been used by the National Government for a century. The use of Propaganda is now well-developed and used routinely by the National Government to persuade us on a myriad of issues to support their suppositions.
In the minds of the majority of Americans the federal income tax is simply ‘a fact of life’ for them. Clearly with that belief system, they have been conditioned to accept at face value that they are ‘liable for the federal income tax’ without any personal investigation into the tax laws to validate their belief system. Others simply live in fear of the National Government sending in their armed agents and think they act rashly by not filing. Some even extrapolate that they will have a new email address of “firstname.lastname@example.org”.
The federal income tax [FIT] is indeed lawful and legal. Are you surprised by this?
However, what you have not been told is that the FIT is applicable only toward four select subgroups who make up the context of being statutory ‘Taxpayers’ as defined at 26 USC §7701 (a)(14). The first group consists of those who work for the National Government by holding some type of a ‘Public Office’. The second group consists of those who are foreigners from other nations who have moved to the Constitutional Republic [the 50 states of the Union] or Washington, D.C. to live and work as Resident Aliens.
By now you might be thinking “This is going to be too much to think about”. We hope not because you should be interested in what the federal law has to share with you about the options that exist for your use but only if you become aware of them. Keep in mind what you are reading is not some protest movement propaganda but rather you will see what enacted federal tax law has to show you.
A third subgroup consists of those American Nationals [those who were born in one of the 50 states of the Union] who have moved to and reside in one of the Territories of the United States. Commonly known territories belonging to the National Government are Puerto Rico, American Samoa, and the U.S. Virgin Islands but there are many more.
By the way, the reference to ‘United States’ is a statutory reference [rather than a reference to the Constitutional Republic — the 50 states] to the exclusive jurisdiction of the National Government which is well-known as the District of Columbia. So when you see “United States” think the “District of Columbia”.
The fourth subgroup is by far the largest subgroup of all those who are statutory Taxpayers. Each of those in this group have made a statutory ‘election’ to have their income treated like that of a U.S. Resident Alien — a foreigner from another nation.
Do you know who they are?
American Nationals & Nonresident Alien Individuals
If you thought it was referencing American Nationals — meaning those born in one of the 50 states that make up the Constitutional Republic — then you are absolutely correct! So if all American Nationals are liable, then who are those referenced by the United States Supreme Court as exempt from this taxation? The answer is simple. Those who are exempt, as stated by the United States Supreme Court, are American Nationals. They do not have to file an FIT return unless they voluntarily choose to make an ‘election’ to have their income treated like that of a foreigner who lives and works in constitutional republic or the District of Columbia.
The National Government tells you this in the Internal Revenue Code as well but in an obtuse way. The problem for most American Nationals is that the National Government uses confusing words such as ‘Nonresident Alien Individuals’ with an agenda opaquely hidden by the use of this term. The term ‘Nonresident Alien Individuals’ does not even remotely sound like a reference to those born in the 50 states of the Union or Americans trying to make a living in the private sector.
You can find the definition of this statutory term — Nonresident Alien Individual — in the Internal Revenue Code [26 USC §7701 (b)(1)(B)]. When you read the definition, then you will quickly see that the U.S. Congress has defined what a Nonresident Alien Individual is not rather than simply telling the reader what it actually is!
Is this a lie, a fraud, or a hidden agenda? Is Himmler trying to tell you something from his mirror reference? Read the definition for yourself: “An Individual is a Nonresident Alien if such individual is neither a citizen of the United States nor a resident of the United States.”
You can find it easily verified here.
Just be aware that you must scroll down about half way in this section before you come to it. Read the definition again and look carefully to see if this definition tells you what a Nonresident Alien actually is. As you can see, the definition only tells the reader what a Nonresident Alien is not! Do you now know what a Nonresident Alien is by this definition?
If you have read the other sections on our website, you now realize that a statutory ‘U.S. citizen’ is a person [a legal fiction] legislatively born [created by the US Congress] in the statutory United States [the District of Columbia] and subject to [the legal fiction is under the dominion and control of National Government] thereof. The statutory definition of a ‘U.S. citizen’ does not have the same meaning as one who is a U.S. citizen referenced in the Constitution of the United States of American ratified in 1791.
Former POTUS Franklin D. Roosevelt stated:
“Governments never do anything by accident, if government does something you can bet it was carefully planned.”
Therefore, it is safe to presume that the definition of American National by the term Nonresident Alien in which it is only expressing what it is not rather than what it is was not an ‘accident’ or a mistake on the part of the U.S. Congress. According to POTUS Roosevelt, the statutory definition created by the U.S. Congress was an overt or purposeful act of deception to hide its real meaning.
The definitions for Resident Alien and Nonresident Alien individual are found in 26 USC §7701 Definitions. We are going to center the discussion on Nonresident Aliens as defined 26 USC §7701(b)(1)(B).
Nonresident Aliens are defined here as “An individual is a nonresident alien if such individual is neither a citizen of the United States nor a resident of the United States.”
Here is a regulation to see what the U.S. Congress has to say about taxation of Nonresident Alien individuals [meaning American Nationals].
Let’s take a look at the regulation [federal law] in the pertinent parts. 26 CFR 1.871-1 addresses the Classification and manner of taxing alien individuals.
(a) Classes of aliens. For purposes of the income tax, alien individuals are divided generally into two classes, namely, resident aliens and nonresident aliens. Resident alien individuals are, in general, taxable the same as citizens of the United States; that is, a resident alien is taxable on income derived from all sources, including sources without the United States. See § 1.1-1(b).
Nonresident alien individuals are taxable only on certain income from sources within the United States and on the income described in section 864(c)(4) from sources without the United States which is effectively connected for the taxable year with the conduct of a trade or business in the United States.
However, nonresident alien individuals may elect, under section 6013 (g) or (h), to be treated as U.S. residents for purposes of determining their income tax liability under Chapters 1, 5, and 24 of the code.
American Nationals [stated as Nonresident Aliens] have the option to make an ‘election’ or not. If you are an American National and can choose freely to make an ‘election’ or not, which would you rather do? We don’t try to tell you what to do, but to show you the law and let you make up your own mind. What we can tell you is that everyone who has paid an FIT in their lifetime did at one point voluntarily choose to make an ‘election’.
You will now read another section of this regulation which, at first glance, may cause you to pause. Keep in mind the mirror idea and that any Nonresident alien [American National] must first make an ‘election’ in order for his/her income to be treated [meaning taxed under the FIT statutes] like that of a U.S. resident alien.
(b) Classes of nonresident aliens — (1) In general. For purposes of the income tax, nonresident alien individuals are divided into the following three classes:
(i) Nonresident alien individuals who at no time during the taxable year are engaged in a trade or business in the United States,
(ii) Nonresident alien individuals who at any time during the taxable year are, or are deemed under § 1.871-9 to be, engaged in a trade or business in the United States, and
(iii) Nonresident alien individuals who are bona fide residents of a section 931 possession (as defined in § 1.931-1(c)(1) of this chapter) or Puerto Rico during the entire taxable year.
An individual described in paragraph (b)(1)(i) or (ii) of this section is subject to tax pursuant to the provisions of subpart A (section 871 and following), part II, subchapter N, chapter 1 of the Code, and the regulations under those provisions.
[NOTE: This is absolutely correct IF such individual has made an ‘election’ under 26 USC §6013 (g) or (h)][verification can be found here.]
Then this regulation continues and at 26 CFR 1.871-1 (b)(4) it addresses the matter of Nonresident Alien individuals who choose to expatriate. If Nonresident Alien Individuals were something other than American Nationals [those born in one of the 50 states of the Union], “Then how could they ever ‘expatriate’ and lose their constitutional U.S. citizenship?” Clearly, Nonresident Alien Individuals are American Nationals [those born in one of the 50 states of the Union] as they alone have a constitutional citizenship and not a statutory federal citizenship.
(4) Expatriation to avoid tax. “For special rules applicable in determining the tax of a nonresident alien individual who has lost U.S. citizenship with a principal purpose of avoiding certain taxes, see section 877.” In the statutory sense, lost U.S. citizenship means one who has given up their former constitutional U.S. citizenship via expatriation.
Think about this. Without a doubt, any time you read “Nonresident Alien Individual” just change it to “American National”. This regulation shows that American Nationals have no FIT liability at all UNLESS they make an ‘election’ to have their income and lives taxed like that of a U.S. Resident Alien — a foreigner from another country who lives and works in the Constitutional Republic or the District of Columbia.
Then, if all Nonresident Alien Individuals [American Nationals] were lawfully and legally liable for the FIT, “Why spend so much time with all this detail in paragraph (b)?” Would it not be far easier, and much clearer, to simply say that ‘all Nonresident Alien individuals are liable for the FIT’ if they truly were all liable in the first place?
What reflection do you see in Himmler’s mirror now?
Many have challenged this fact only to learn a hard lesson. Some have attempted to study the tax statutes and soon realize the knowledge they seek has become very confusing. Others have resigned to paying the tax without knowing how tax liability occurs.
The truth is in front of you as you stand looking into the mirror, so why are you somewhat unsettled at this point?
Perhaps it is best explained by a few lines from the movie “Open Range” starring Annette Benning as Sue Barlow, in which her character stated:
“I don't have all the answers. I do know that people get confused in this life about ‘what they want’ and ‘what they have done’, and ‘what they think they should have done because of it’. Everything they think they are or did takes hold so hard that it won’t let them see what they can be. It takes us awhile to see things clearly.”
Look again into Himmler’s mirror of truth and try to see things clearly.
Election and Revocation
Understanding the terms or the words used by the taxing authorities is critical to finding out the existence of any viable legal alternative for paying the income tax. Perhaps the start of any topic such as Revocation of Election must address how these terms are defined.
The Merriam-Webster dictionary defines Revocation and Election as follows:
Revocation is defined as the act of revoking; to annul by recalling or taking back; rescind; to bring or call back
Election is defined as “The right, power, or privilege of making a choice.”
By combining these terms together you can think of a Revocation of Election to accurately mean:
“The act of taking back or rescinding the prior decision that was made voluntarily as a choice.”
In order to revoke an election one must have first made an ‘election’. So it is imperative to learn exactly how one first enters into an ‘election’. To the surprise of many, the U.S. Congress has provided a statutory section in the Internal Revenue Code to accomplish just that. The section is 26 USC §6013(g)(4).
As you will soon read, making an ‘election’ is a matter of choice and it pertains to a voluntary act on your part to have your private-sector earnings treated [meaning allowed to be taxed] like that of a U.S. Resident Alien, a foreigner who is living and working in the 50 states or the District of Columbia.
Where you will first see the reference in a proper context to federal income taxation is in the regulation 26 CFR 1.871-1(a). This regulation discusses the taxation of two types of Aliens: (1) Resident Aliens, and (2) Nonresident Aliens. It will probably require a second reading to get your mind around this discussion if all this is new information for you so do not quit in frustration. This is going to be worth all the time you put into learning what is presented.
Resident Aliens are basically foreigners who come, live and work in the 50 states of the Union or the District of Columbia. These Resident Aliens are one of the subtypes of U.S. Taxpayers and they are required to file and pay the Federal Income Tax.
So now we look at the implementing regulation published at 26 CFR §1.871-1(a) Classification and manner of taxing alien individuals which expresses the legal fact that the federal income tax is not imposed upon Nonresident alien individuals who do not derive their income within or without the District of Columbia [the statutory United States] if it is not effectively connected with the conduct of a statutory ‘Trade or Business’.
One can see at 26 USC §7701(a)(26) that the statutory term ‘Trade or Business’ means “the performance of the functions of a public office” [meaning working for the National Government in any of the myriad of public offices created by the U.S. Congress].
Here is the actual verbiage of this regulation:
“Classes of aliens. For purposes of the income tax, alien individuals are divided generally into two classes, namely, resident aliens and nonresident aliens. Resident aliens are, in general, taxable the same as citizens of the United States; that is, a resident alien is taxable on income derived from all sources, including sources without the United States.
Nonresident alien individuals are taxable only on certain income from sources within the United States and on the income described in section 864(c)(4) from sources without the United States which is effectively connected for the taxable year with the conduct of a trade or business in the United States.”
This same regulation also addresses the ‘election’ offer made by the National Government. As you read this segment of the regulation you will notice that the ‘election’ is not mandatory whatsoever.
“However, nonresident alien individuals may elect, under section 6013 (g) or (h), to be treated [taxed as a U.S. Taxpayer] as U.S. residents for purposes of determining their income tax liability under Chapters 1, 5, and 24 of the code.”
Most Americans would have appreciated knowing this was a voluntary ‘election’ and not a mandatory requirement or obligation before they filed a Form 1040 income tax return which is the ‘election’ being addressed. Because of the voluntary nature of the federal income tax being a “gift or bequest to and for the use of the National Government” no one can legally litigate against those in the U.S. Congress.
The problem was that the U.S. Congress knew full well what they were and still are doing to the American Nationals they were designed to serve. However, the intent is very evident. Simply put, the National Government, as evidenced by this statute in Tile 26 shows that it seeks to use its statutory schemes to steal the earning capacity of Americans for as long as they can.
As you may at this point recognize that you are truly an American National. Again, this term means one who was born in one of the 50 states of the Union, and if you do not work for the National Government or have not made an ‘election’ to have your income treated like that of a U.S. Taxpayer [Resident Alien].
What is not recognized by most readers is that the term Nonresident Alien is the description created by the U.S. Congress to describe American Nationals and to inform them that the ‘election’ is a voluntary choice that they do not have to enter into. The confusion for many lies in the obtuse definition of a nonresident alien as to what it is not, rather than what it is. This is the highest form of semantic gamesmanship for the purpose of coercing American Nationals into a state of cognitive dissonance and the overt lack of propriety by those in the U.S. Congress.
By using this foreign-sounding term — Nonresident Alien — most Americans do not even think about what it means as they consider themselves to be a U.S. Citizen. Generally, Americans are not aware of the differences in the common everyday use of the term U.S. Citizen and the same reference used by the National Government with a totally different definition.
The Statutory ‘Election’ to Pay the Income Tax
The vast majority of American Nationals, at one point in their life, made what is described in the Internal Revenue Code as an ‘election’. By the act of filing a Form 1040 U.S. Individual Income Tax Return, American Nationals have literally chosen to rid themselves of their hard-earned income and asked the National Government to treat their income like that of a Resident Alien as found in 26 USC §6013(g).
From this election, those American Nationals have also asked the National Government to treat them personally as a statutory legal fiction. Those creations of the U.S. Congress, the legal fictions, are the property of the National Government and fully under the dominion and control of the National Government.
When American Nationals make a statutory ‘election’ by filing a Form 1040 they have in essence abandoned their status as a sovereign American National with no liability to file or pay a federal income tax [that was only levied upon those who work for the National Government via the Legislative Intent of the 16th Amendment] in order to become a true Taxpayer liable for that tax. The benefit of being a Taxpayer is that you have the unique privilege of “Gifting and Bequesting” your money to the National Government so that it can spend as it likes.
Once the American National becomes a statutory Taxpayer, established via the ‘election’ process, the ‘election’ is self-renewing annually. One can find this fact in 26 USC §6013 (g)(3) Duration of Election. Thus, those American Nationals have agreed to the automatic renewal of their first ‘election’ sub silentio when they filed their first Form 1040.
All of what the National Government has accomplished by their propaganda efforts toward American Nationals [Nonresident Aliens as American Nationals are referred to at 26 USC §7701 (b)(1)(B)] by encouraging them to make the ‘election’ does not violate the 13th Amendment.
The 13th Amendment indeed outlaws slavery and involuntary servitude but it does not outlaw voluntary servitude. Those American Nationals now have no protection under the Constitution and have relinquished their sovereign status in the Constitutional Republic as they have voluntarily chosen to leave the Constitution and the Republic behind for the “benefits” of being the property of the National Government and gifting a large portion of their income to that government which now controls their lives.
But all is not lost for those American Nationals. The Internal Revenue Code also provides a way of reverting back to that former status. This is found in 26 USC §6013 (g)(4)(A) Revocation by Taxpayer. [verification can be found here.]
A Revocation of Election will eliminate the self-renewing cycle of the first ‘election’. It will also stop any wage withholding under Chapter 24. If you work in the private sector and your employer issues a Form W2 or a Form 1099, then the Revocation of Election Affidavit must be used to inform your employer to stop all withholding for the FIT and to no longer issue those Tax Class 5 Information Returns.
Most importantly, it will officially end the presumption on the part of the IRS that you are a statutory Taxpayer. In the event any TC5 Information Returns are ever sent by third parties to the IRS, those TC5 Information Returns can be corrected to reflect all zeros.
Here is the Internal Revenue Code Statute discussing the concept of making an Election. Only the pertinent sections will be addressed. 26 USC §6013(g)(1) pertains to making the ‘election’ as well as revoking the ‘election’.
26 USC §6013 (g) - Election to treat nonresident alien individual as resident of the United States
(1) In general
A nonresident alien individual with respect to whom this subsection is in effect for the taxable year shall be treated as a resident of the United States—
(A) for purposes of chapter 1 for all of such taxable year, and
(B) for purposes of chapter 24 (relating to wage withholding) for payments of wages made during such taxable year. [INFO NOTE: Revocation of Election Affidavit used to stop this]
(2) Individuals with respect to whom this subsection is in effect
This subsection shall be in effect with respect to any individual who, at the close of the taxable year for which an election under this subsection was made, was a nonresident alien individual married to a citizen or resident of the United States, if both of them made such election to have the benefits of this subsection apply to them. [INFO NOTE: Jan 1 - Dec 31]
(3) Duration of election
An election under this subsection shall apply to the taxable year for which made and to all subsequent taxable years until terminated under paragraph (4) or (5); except that any such election shall not apply for any taxable year if neither spouse is a [statutory]citizen or resident of the United States at any time during such year.
(4) Termination of election
An election under this subsection shall terminate at the earliest of the following times:
(A) Revocation by taxpayers
If either taxpayer revokes the election, as of the first taxable year for which the last day prescribed by law for filing the return of tax under chapter 1 has not yet occurred.
[INFO NOTE: This is for those who filed a return and now want to stop]
(6) Only one election
If any election under this subsection for any two individuals is terminated under paragraph (4) or (5) for any taxable year, such two individuals shall be ineligible to make an election under this subsection for any subsequent taxable year.
Questions about the Revocation of Election
Does the Revocation of Election release me from any tax liability for past years?
No. The Revocation of Election only addresses the most previous year before the new tax year begins. For example, if the IRS receives your Revocation on or before April 14, 2014, it releases you from tax liability for the 2013 tax year, and every year moving forward. It does NOT cover the 2012 tax year and other older ones. Issues with those tax years are NOT addressed by the Revocation of Election.
Are all federal statutes at odds with American Nationals and the Constitution of the United States of America, or just Title 26 and/or any statutes not recorded in the Federal Register?
We only address the issues related to Title 26 which is the IRC of 1954. However, any Implementing Regulation that is not so published or incorporated by reference in the Federal Register has no force of law upon American Nationals who live and work in the private sector. Those rules have never left the jurisdiction of the District of Columbia. All this is based on the Federal Register Act 44 USC Chapter 15.
Once I regain my status as an American National, are there any requirements to make ANY type of yearly statements to the feds to keep my freedom?
You never lost your status as an American National. That was established by your birth or naturalization.
Once I have been recognized as an American National, the government’s hands are tied, as they no longer have any jurisdiction. Is this understanding correct?
As it relates to statutes, yes. For the National Government to have any jurisdiction over American Nationals (who are referred to by the National Government as Non-Resident Alien individuals), Implementing Regulations must be published in the Federal Register, and the IRS has not incorporated by reference in the Federal Register a requirement to make an income tax return. The Federal Income Tax is a jurisdictional tax over the municipality of the District of Columbia, and U.S. territories, and it is directed toward statutory creations of the U.S. Congress such as U.S. persons, U.S. citizens, U.S. resident aliens, and American Nationals who have made an ‘election’ to have their income treated (taxed) like that of a U.S. resident alien. All American Nationals are foreigners to the limited jurisdiction of the National Government in the District of Columbia.
I notice that no SSN or TIN appears in the Affidavit. Should I write in a Taxpayer I.D. Number, or will the Treasury/IRS be able to link me to the correct Taxpayer account using their own mechanisms?
No. This document is a public record, that can be viewed by anyone, so you risk identity theft by giving it out to strangers. We would suggest a cover letter (that will not become a part of the public record), with a brief one-sentence statement that includes your name, address and Social Security Number. It can even be hand-written. But we do not need or want the SSN issued to you by the Social Security Administration for any reason.
Once I make the Revocation of Election, how do I handle any situations that may come up regarding the Social Security Number that I have been assigned? I heard that we should stop using it. Is this true?
The Social Security Number is not an issue. If you have contributed to this system for years, you are entitled to receive whatever benefits/payments that would be forthcoming. There are those who have rescinded the Security Security Number, but that is not necessary. If you are at or approaching the age of receiving Social Security payments, we have a short document that we will provide to our existing clients at no extra cost.
According to Social Security Administration guidelines, once a worker has been employed and contributing for 40 quarters (approx. 10 years), that person is vested in receiving something upon retirement. The Revocation does not impact the qualification of receiving payments at retirement age.
The Social Security Number is used by the IRS to identify a statutory U.S. citizen. Both the SSN and the legal fiction (statutory U.S. citizen) are indeed properties of the National Government. Here is their language in 26 CFR 301.6109-1(1):
General rule: (i) Social Security Number. A Social Security Number is generally identified in the records and database of the Internal Revenue Service as a number belonging to a U.S. citizen or resident alien individual.
It does no harm to your sovereignty to give the SSN issued to you to a prospective employer. In fact, they need this to take Social Security and Medicare taxes out of your paycheck — these taxes you cannot avoid. By using the term “generally”, that means there are others (lawful Non-Taxpayers) who can use the SSN to gain employment.
Additionally, the Implementing Regulation 26 CFR 1.871-1(a) states:
“Nonresident alien individuals are taxable only on certain income from sources within the United States and on the income described in section 864(c)(4) from sources without the United States which is effectively connected for the taxable year with the conduct of a ‘trade or business’ in the ‘United States’.
However, nonresident alien individuals may elect, under section 6013(g) or (h), to be treated as U.S. residents for purposes of determining their income tax liability under Chapters 1, 5, and 24 of the code.”
When securing employment, you (a Non-Resident Alien) can simply give the SSN issued to you, plus a photocopy of the Revocation of Election and copies of the 26 USC §6013 (g) statutes and the 26 CFR 1.871-1 Implementing Regulation. This will eliminate any need for the employer to begin/continue withholding Federal Income Taxes from your paycheck, since Chapter 24 deals with withholding. From that point forward, the withholding must cease as a result of the election being revoked.
But simply giving out the SSN issued to you is not an admission of your status as either a Taxpayer or Lawful Non-Taxpayer. Nor does giving it out tacitly subject yourself to the exclusive jurisdiction of the National Government. Always keep in mind though — be very careful when giving this out to anyone— as the SSN is a coveted item for identity thieves. It is our recommendation to keep the SSN issued to you very private and only give it out when absolutely necessary. It is also OK, when in doubt, to ask the party why they need it.
In looking at 26 USC §6013, that section pertains to Joint Returns by married couples. Is it clear that (g) relates to the ‘election’ of the Federal Income Tax as a whole, or does it relate to the ‘election’ of whether to file jointly or separately?
The way statutes are written and the logic behind them is often times somewhat obscured. The first thing you need to ask yourself is; “Have you ever heard of a tax law that only applies to married parties and not to a single person?” Right off the bat, it is easy to see that it sounds like an illogical approach to let everyone that is married revoke their election and force the single people to participate in the election.
Let’s look at the Implementing Regulation that discusses how one can make the election in the first place. Do they have to be married? Do they have to be single, or does it even matter? Here is the part of 26 CFR §1.871-1(a) that pertains to non-resident aliens:
“Nonresident alien individuals are taxable only on certain income from sources within the United States and on the income described in section 864(c)(4) from sources without the United States which is effectively connected for the taxable year with the conduct of a ‘trade or business’ in the ‘United States’.
However, nonresident alien individuals may elect, under section 6013 (g) or (h), to be treated as U.S. residents for purposes of determining their income tax liability under Chapters 1, 5 and 24 of the code.”
Look at the last sentence above. Do you see any reflection as to a designation of a nonresident alien individual (NRAI) having status of being married BEFORE they “may elect” under section 6013(g) or (h)? It is not there. The regulation does not show any requirement that marriage is a prerequisite to making an ‘election’ to be treated (taxed) as U.S. residents for purposes of determining their income tax liability under Chapters 1, 5 and 24 of the code.
Now look at the header for 26 USC §6013(g) and you will see that it reads: “Election to treat nonresident alien individual as resident of the United States.” Did you see that the NRAI being referenced is singular and not plural? You must read the statutes slowly and think in the proper context.
Section 6013(g)(1) then goes on to state: “A nonresident alien individual with respect to whom this subsection is in effect for the taxable year shall be treated as a resident of the United States — (A) for purposes of chapter 1 for all of such taxable year, and (B) for purposes of chapter 24 (related to wage withholding) for payments of wages made during such taxable year.”
Again, there is only one singular reference, not plural. No reference to being married in order to make the election. Section 6013(g)(2) does address those who are married who make the election. Section 6013(g)(1) addresses any singular individual who makes the election. Section 6013(g)(4) Termination of election states: “If either taxpayer revokes the election, as of the first taxable year for which the last day prescribed by law for filing the return of tax under chapter 1 has not yet occurred.”
Again, you see the reference to a singular taxpayer, not just a married couple.
Section 6013(g)(6) Only one election states: “If any election under this subsection for any two individuals is terminated under paragraph (4) or (5) for any taxable year, such two individuals shall be ineligible to make an election under this subsection for any subsequent taxable year.”
You have to be able to read the entire section and look at each distinction so as not to be misled by the legalese of the politicians in the U.S. Congress.
Why is there a need to Revoke an Election under 26 USC given the fact listed below in 26 USC 7851(a)(6): Subtitle F — NONE of which, including 6013 take effect unless and until Title 26 becomes positive law, which to date, is NOT positive law?
This is where many have gotten upside down. You are correct in saying that Title 26 is not positive law. There are no Implementing Regulations published in the Federal Register related to any Subtitle F enforcement either. Positive law is ONLY MANDATORY in one jurisdiction. That jurisdiction is the 50 states of the Union.
This is why the Federal Register Act, 44 USC Chapter 15, was created. All Implementing Regulations that apply within the 50 states of the Union are required to be positive law and promulgated in the Federal Register via volume, date and page number. This gives the American people public notice of any legislative act of Congress that meets the criteria spelled out for the National Government to adhere to when it creates any laws for the Constitutional Republic.
In the District of Columbia — the foreign jurisdiction to the 50 sovereign states of the Union — the National Government does NOT need positive law at all. They can create statutes, and that is law in their limited jurisdiction, the District of Columbia. That is the jurisdiction over which Congress can legislate without regard to the limitations of the Constitution.
The National Government permits you, an American National — one born in one of the 50 states of the Union — to make an election as stipulated in 26 CFR §1.871-1(a) and is also stipulated at 26 USC §6013(g) for the purpose of this discussion. Once you enter into their jurisdiction by making the ‘voluntary’ election (yes, it was done sub silentio), you lose your status as an American National (those protected by the U.S. Constitution) in the eyes of the government, and via that election you are viewed as if you were a U.S. Resident Alien. This is what the ‘election’ is all about.
Positive law has no reality in the District of Columbia and is thus not required for the National Government to use within their own territory as they function like that of a monarchy. That is why Federal judges will throw Americans in jail for mentioning the Constitution. It is not law in D.C.!
What do I tell my employer when they tell me I must fill out a Form I-9 in order to keep my job?
I understand your frustration. The first question to you is: “Did you read the Form I-9 and Instructions?”
You can use this form as the National Government is now working to control the American People with it. So put it to your use. Do you have a U.S. Passport? At least have a Driver’s License?
You can check the box “A citizen of the United States” and put next to it “By birth in the United States, the 50 states of the Union.” Thus you have defined the term “United States” so they can never claim the use of statutory United States.
The Revocation of Election addresses the U.S. Congress, creating of the legal process to exit the U.S. Tax System and nothing else.
If the employer wants you to provide them with a Form W4, then provide them with a copy of the Revocation of Election along with statutes at 26 USC 6013(g)(4)(A) and 26 CFR 1.871-1(b)(4).
You must be prepared to walk them through these documents and find out where their confusion lies. All these documents show that the term the U.S. Congress uses “nonresident alien individual” does NOT mean you are a foreigner!
It shows that the term “nonresident alien individual” at 26 CFR 1.871-1(b)(4) proves that this unusual term the government uses to describe Americans shows that:
- Nonresident alien individuals are those who have the constitutional right to Expatriate from the Constitutional Republic (the 50 states of the Union) if they so desire, and
- if a nonresident alien individual (meaning one born in one of the 50 states of the Union) does expatriate that they will lose their U.S. citizenship.
There are no people in the world that can both Expatriate AND Lose their U.S. citizenship except those who were born in one of the 50 states of the Union.
Listen to the third audio recording in our Resource Center. This will be of good help for you to understand what I have just stated. Your job is to know inside and out who you are and what the U.S. Government has done to obscure that fact by the use of words that tend to confuse people like those who work in the legal profession.
You have to know the documents you present as to what they mean and how they are to be used. This is very important that you do, and do so in as pleasant a manner as possible.
Also, in our Resource Center, we provide an I-9 form that more narrowly defines what type of citizen you are. You may download the proper one that applies to your situation and swap it for Page 7 of the I-9 package the Government provides. Choose I-9a if you were born in one of the 50 states of the Union; choose I-9b if you were NOT born in one of the 50 states of the Union, but at least one of your parents was; choose I-9c if you were naturalized.
How does the Revocation of Election client address the Form 1099, W2 and W4?
The employer can be an issue if they are caught off guard or not approached correctly. Once the Revocation of Election is sent to the IRS Commissioner and the IRS Service Center Director, the employer needs to be notified that no more withholding under Chapter 24 of the IRC can continue as the termination of the election has occurred.
Part of the issue is that employers see the term “nonresident alien individual” and freak out. We provide the statutes and regulations to help explain what the term nonresident alien individual means.
Some employers will insist that the employee fill out a Form I-9. That is not a problem, and there is a box on the form that allows the employee to check that they are a “citizen of the United States.”
There is no definition of that term, so the employee needs to define it. The Form W4 is the withholding document, and it is no longer needed per 26 USC section 6013 (g)(6) Only One Election.
If a Form 1099 is issued (or Form W2) for the year in which the Revocation of Election has taken place, that form can either be zeroed out or the client can attach a copy of the Revocation of Election to that form and send it to the IRS Service Center.
We offer an Affidavit of Revocation of Election which meets the criteria and options expressed in the statutory section above. The Affidavit of Revocation of Election is the correct method to get the IRS to stop sending correspondence based on the presumptions of your being a statutory Taxpayer via the ending of the self-renewing initial ‘election’.
In order to be an eligible candidate for the Revocation of Election, you must:
- NOT be a federal employee/official in any capacity.
- NOT have a residence or domicile in the District of Columbia, or any of the U.S. territories, such as Puerto Rico, Guam, etc.
- NOT have derived any income as an American National that is effectively connected with the conduct of a statutory “trade or business” (functions of a public office) within the District of Columbia or U.S. territories.
- have been born in one of the 50 states of the Union, or have at least one parent who was born in one of the 50 states of the Union, or have been naturalized as a citizen of the republic of the United States.
- have made a previous ‘election’, meaning you filed a Federal Income Tax return at some point in your life.
- understand that the statutes of 26 USC §6013(g) relate to those American Nationals (Non-Resident Aliens as defined by Title 26) as the authority for the effective exercise of the ability to revoke the election, and that you can never file another Federal Income Tax return again.
- understand that the Revocation of Election removes you from the U.S. Tax System for the present tax year and ALL future years — but NOT prior tax years.
Employers may struggle initially but in the end they have no choice but to abide by the law and your Affidavit.
The Revocation of Election is the first part of two Affidavits you will need for International Banking. The combined fee for the Revocation of Election and the FATCA Affidavits is €242,000 EUR and, depending on the size of your personal account, the Payback Periods are extremely attractive.
If on the other hand, you wish only the Revocation of Election, that fee is €150,000 EUR.
Either way, you will need to send us an email including the information below to use in the Affidavit. As privacy advocates, this is all we need and all the personal information we want – no more. Please be advised that the 100% Money Back Guarantee applies ONLY to the NOD procedure (since that produces a declaration) and not to this procedure since there is no guarantee the government will mail you a declaration.
In order to prepare your personalized Affidavit, we need the following from you:
- Your full legal name
- Your mailing address, as the IRS has it listed
- Your county and state
- Affirmation that you qualify to each of our 8 criteria above (please Copy and Paste that text into an email and answer each, and include your name, state and county)
- Please let us know how you found us.
We will guide you through the use of the Affidavit and the process of making it a Public Record.