nonresident alien position

426 Pages·2012·3.53 MB·English

NONRESIDENT ALIEN POSITION
Last revised: 9/20/2009

“There is nothing so powerful as truth, and often
nothing so strange [foreign or alien]."
[Daniel Webster]
Nonresident Alien Position 1 of 426
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Form 05.020, Rev. 9-20-2009 EXHIBIT:________
DEDICATION
“If you were of the world, the world would love its own. Yet because you are not of
[domiciled/resident within] the world, but I [Jesus] chose you [believers] out of the world, therefore
the world hates you. Remember the word that I said to you, ‘A [public] servant is not greater than his
[Sovereign] master.’ If they persecuted Me, they will also persecute you. If they kept My word, they
will keep yours also [as trustees of the public trust]. But all these things they will do to you for My
name’s sake, because they do not know Him [God] who sent Me.”
[Jesus in John 15:19-21, Bible, NKJV]

"For our citizenship [and domicile/residence] is in heaven [and not earth], from which we also
eagerly wait for the Savior, the Lord Jesus Christ"
[Philippians 3:20, Bible, NKJV]

"I am a stranger [statutory but not constitutional alien] in the earth; Do not hide Your
commandments [laws] from me."
[Psalm 119:19, Bible, NKJV]

“I have become a stranger to my brothers, and an alien to my mother's children; because zeal for
Your [God's] house has eaten me up, and the reproaches of those who reproach You have fallen on
me.”
[Psalm 69:8-9, Bible, NKJV]

“Hear my prayer, O Lord, and give ear to my cry; hold not Your peace at my tears! For I am Your
passing guest [transient foreigner], a temporary resident, as all my fathers were.”
[Psalm 39:12, Bible, Amplified version]

“Where do wars and fights come from among you? Do they not come from your desires for pleasure
[unearned money from the government] that war in your members [and your democratic
governments]? You lust [after other people's money] and do not have. You murder [the unborn to
increase your standard of living] and covet [the unearned] and cannot obtain [except by empowering
your government to STEAL for you!]. You fight and war [against the rich and the nontaxpayers to
subsidize your idleness]. Yet you do not have because you do not ask [the Lord, but instead ask the
deceitful government]. You ask and do not receive, because you ask amiss, that you may spend it on
your pleasures. Adulterers and adulteresses! Do you not know that friendship with the world [or the
governments of the world] is enmity with God? Whoever therefore wants to be a friend [“citizen”,
“resident”, “taxpayer”, “inhabitant”, “U.S. person”, “person”, “individual”, or “subject”] of the
world [or the corrupted governments of the world] makes himself an enemy of God.”
[James 4:4 , Bible, NKJV]

"And Mr. Justice Miller, delivering the opinion of the court [legislating from the bench, in this case],
in analyzing the first clause [of the Fourteenth Amendment], observed that “the phrase ‘subject to the
jurisdiction thereof’ was intended to exclude from its operation children of ministers, consuls, and
citizens or subjects of foreign states [INCLUDING the “Kingdom of Heaven”], born within the
United States."
[U.S. v. Wong Kim Ark, 169 U.S. 649, 18 S.Ct. 456; 42 L.Ed. 890 (1898)]
Nonresident Alien Position 2 of 426
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TABLE OF CONTENTS
DEDICATION ......................................................................................................................................... 2
TABLE OF CONTENTS ....................................................................................................................... 3
TABLE OF AUTHORITIES ................................................................................................................. 6
1 Introduction ................................................................................................................................... 33
2 Overview ........................................................................................................................................ 34
2.1 Simplified summary............................................................................................................................................ 34
2.2 Meaning of “resident” and “alien” ...................................................................................................................... 37
2.3 Application to your circumstances ..................................................................................................................... 41
3 Official Government Recognition of the Nonresident Alien Position ...................................... 43
3.1 Brushaber v. Union Pacific Railroad, 240 U.S. 1 (1916) .................................................................................... 43
3.2 United States v. Erie R. Co., 106 U.S. 327 (1882) ............................................................................................. 43
4 Biblical Basis for the Nonresident Alien Position (NRAP) ........................................................ 48
5 Statutory definitions of “individual” and “nonresident alien” ................................................. 52
5.1 You’re not a statutory “individual” .................................................................................................................... 52
5.2 “Nonresident Alien” Defined And Explained ..................................................................................................... 58
5.3 “Nonresident Alien NON-INDIVIDUALS” v. “Nonresident Alien INDIVIDUALS” ...................................... 63
6 The Three Geographical Definitions of “United States” ........................................................... 68
7 Which “United States” is meant in the Internal Revenue Code? ............................................. 75
7.1 Statutory geographical definitions ...................................................................................................................... 75
7.2 Meaning of “resident” within the I.R.C. ............................................................................................................. 76
7.3 How States of the Union are illegally treated as statutory “States” under federal law ....................................... 78
7.4 Meaning of “United States” within IRS Publications: The GOVERNMENT and not a geographical
place .................................................................................................................................................................... 83
8 Why states of the Union are “Foreign Countries” and “foreign states” with respect
to federal legislative jurisdiction .................................................................................................. 88
8.1 The two contexts: Constitutional v. Statutory .................................................................................................... 88
8.2 Evidence in support ............................................................................................................................................ 89
8.3 Comity Clause in the Constitution removes the disabilities of “alienage” ......................................................... 93
8.4 Rebutted arguments against our position ............................................................................................................ 95
9 Two Taxing Jurisdictions under the I.R.C.: “National” v. “Federal” ................................... 104
10 Why all people domiciled in states of the Union are “nonresident aliens” under
Internal Revenue Code, Subtitle A ............................................................................................ 110
11 Domicile: You aren’t subject to civil law without your explicit voluntary consent .............. 117
12 Citizenship, Domicile, and Tax Status Options ........................................................................ 122
12.1 The Four “United States” .................................................................................................................................. 122
12.2 Statutory v. constitutional contexts ................................................................................................................... 125
12.3 Citizenship status v. tax status .......................................................................................................................... 126
12.4 Effect of Domicile on Citizenship Status .......................................................................................................... 129
12.5 Meaning of Geographical “Words of Art” ........................................................................................................ 130
12.6 Citizenship and Domicile Options and Relationships ....................................................................................... 131
12.7 Statutory Rules for Converting Between Various Domicile and Citizenship Options Within Federal
Law 132
12.8 Effect of Federal Franchises and Offices Upon Your Citizenship and Standing in Court ................................ 134
12.9 Federal Statutory Citizenship Statuses Diagram ............................................................................................... 138
12.10 Citizenship Status on Government Forms ........................................................................................................ 140
12.10.1 Table of options and corresponding form values .............................................................................. 140
12.10.2 How to describe your citizenship on government forms .................................................................. 142
13 “Sovereign”=”Foreign” .............................................................................................................. 145
14 Federalism .................................................................................................................................... 157
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15 Sovereign Immunity .................................................................................................................... 163
15.1 Definition .......................................................................................................................................................... 163
15.2 How sovereign immunity relates to federalism ................................................................................................ 166
15.3 Waivers of sovereign immunity ........................................................................................................................ 167
15.4 Why PEOPLE can invoke sovereign immunity against governments or government actors ........................... 170
15.5 How PEOPLE waive sovereign immunity in relation to governments ............................................................. 172
15.6 How corrupt governments illegally procure “implied consent” of People to waive their sovereign
immunity ........................................................................................................................................................... 173
16 Tax Liability and Responsibilities of Nonresident Aliens ....................................................... 176
17 Taxable “income” of Nonresident Aliens .................................................................................. 188
17.1 What is statutory “income”? ............................................................................................................................. 188
17.2 26 U.S.C. §871(a): Earnings not connected to the “trade or business” franchise ............................................ 189
18 How “Nonresident Alien Nontaxpayers” are deceived or compelled into becoming
“Taxpayers” ................................................................................................................................. 197
18.1 Kidnapping and transporting your identity to a foreign jurisdiction by abusing “words of art”, the
rules of statutory construction, and unconstitutional presumptions .................................................................. 197
18.2 Deliberately Confusing “Nonresident Aliens” with “Aliens” ........................................................................... 198
18.3 Deliberately Confusing DOMICILE with NATIONALITY or STATUTORY aliens with
CONSTITUTIONAL aliens ............................................................................................................................. 208
18.4 Compelled Use of Taxpayer Identification Numbers (TINs) ........................................................................... 211
18.5 Not offering an option on the W-8BEN form to accurately describe the status of non-citizen nationals
who are “nonresidents” but not “individuals” .................................................................................................. 213
18.6 Excluding “Not subject” from Government Forms and offering only “Exempt” ............................................. 215
18.7 “Nonresident alien individuals” v. “Nonresident alien NONindividuals” ........................................................ 221
18.8 Illegally and FRAUDULENTLY Filing the WRONG return, the IRS 1040 .................................................... 223
18.9 Making a lawful election on a government form to become a “resident” ......................................................... 224
18.10 Jurat/Perjury statement on IRS Forms .............................................................................................................. 231
18.11 Social Security Administration HIDES your citizenship status in their NUMIDENT records ......................... 233
18.12 Federal courts refusing to recognize sovereignty of litigant ............................................................................. 235
19 Advantages of Being a Nonresident Alien ................................................................................. 236
19.1 Nonresident aliens not engaged in a “trade or business” are not required to have an SSN or TIN................... 237
19.2 Federal government cannot lawfully prosecute you for tax crimes .................................................................. 241
19.3 IRS cannot file a lien against you ..................................................................................................................... 246
19.4 Minimum amount in controversy is eliminated under 28 U.S.C. §1332(a) ...................................................... 246
19.5 Protected from federal jurisdiction by the Minimum Contacts Doctrine .......................................................... 247
19.6 Nonresident alien NON-individuals have no requirement to file tax returns .................................................... 249
20 Tax Withholding and Reporting on Nonresident aliens .......................................................... 250
20.1 General constraints upon all withholding and reporting ................................................................................... 251
20.2 IRS propaganda on NRA withholding .............................................................................................................. 252
20.3 Specific withholding requirements in the I.R.C. ............................................................................................... 255
20.4 Backup withholding .......................................................................................................................................... 259
21 How to fill out tax withholding and reporting forms to properly reflect your status
as a nonresident alien .................................................................................................................. 261
21.1 The TWO ways to become a “foreign person” ................................................................................................. 261
21.2 Instructions for filling out IRS Form W-8BEN ................................................................................................ 264
21.3 Affidavit of Citizenship, Domicile, and Tax Status .......................................................................................... 264
21.4 Specifying your withholding and reporting when you start a new job or business relationship ....................... 264
21.5 Starting, stopping, or changing your withholding as a nonresident alien AFTER you start your job or
business relationship ......................................................................................................................................... 264
21.6 How “U.S. Person” spouses of nonresident aliens must fill out IRS Form W-4 Withholding Forms .............. 264
21.7 Further reading and research............................................................................................................................. 265
22 How To Correct Government Records to Reflect your True Status as a Nonresident
Alien .............................................................................................................................................. 265
23 Overcoming deliberate roadblocks to using the Nonresident Alien Position ........................ 270
23.1 The deception that scares people away from claiming nonresident alien status ............................................... 270
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23.2 Tricks Congress Pulled to Undermine the Nonresident Alien Position ............................................................ 271
23.3 How to Avoid Jeopardizing Your Nonresident Citizen or Nonresident Alien Status ....................................... 274
23.4 “Will I Lose My Military Security Clearance or Passport or Social Security Benefits by Becoming a
Nonresident Alien or a ‘national’?” .................................................................................................................. 275
24 How people are compelled to become “residents” or prevented from receiving all of
the benefits of being a “nonresident” ........................................................................................ 277
24.1 Why it is UNLAWFUL for a non-citizen national to become a “resident alien” ............................................. 278
24.2 How the tax code compels choice of domicile ................................................................................................. 281
24.3 How the Legal Encyclopedia compels choice of domicile ............................................................................... 282
24.4 How governments compel choice of domicile: Government ID...................................................................... 283
24.5 How employers and financial institutions compel choice of domicile ............................................................. 290
25 How to Change One’s Status from statutory “U.S. Person” to “Nonresident alien” ........... 292
25.1 Changing your withholding .............................................................................................................................. 293
25.2 Filing a nonresident alien tax return ................................................................................................................. 294
25.3 Corresponding with SSA to correct your status ................................................................................................ 294
26 Tax Returns of Nonresident Alien NONtaxpayers................................................................... 294
26.1 Options for filling out return forms .................................................................................................................. 294
26.2 Joint Returns of Nonresident Alien NON-individuals married to “U.S. person” spouses ................................ 296
26.3 Answers to Questions on IRS Form 1040NR Consistent with this pamphlet ................................................... 297
26.4 Resources useful to Nonresident aliens to defend themselves against Willful Failure to File Criminal
Prosecution under I.R.C. 7203 .......................................................................................................................... 300
27 Rebutted objections to the Nonresident Alien Position ........................................................... 301
27.1 IRS Objections .................................................................................................................................................. 301
27.1.1 Word “includes” ............................................................................................................................... 301
27.1.2 Deception in IRS Publication 519 relating to definition of “United States” ..................................... 303
27.1.3 You can’t be a “nonresident alien” without also being an “individual” based on 26 CFR
§1.1441-1 ....................................................................................................................................... 306
27.2 Tax and accounting profession objections ........................................................................................................ 309
27.3 Objections of Friends ........................................................................................................................................ 312
27.4 Legal Profession Objections: Dual sovereignty ............................................................................................... 314
27.5 Federal Court Objections .................................................................................................................................. 324
27.5.1 States of the Union are NOT Legislatively “foreign” or “alien” in relation to the “national”
government .................................................................................................................................... 325
27.5.2 Statutory and Constitutional Citizens are Equivalent ....................................................................... 340
27.5.3 Power to tax derives from Sixteenth Amendment ............................................................................ 357
27.5.4 Fourteenth Amendment controls ...................................................................................................... 360
27.5.5 I.R.C. Imposes a Duty on Individuals to File on Earnings Above the Exemption Amount.............. 366
27.5.6 I.R.C. Has No Application Outside the District of Columbia ........................................................... 367
27.5.7 I.R.C. Definition of “United States” includes the “States and the District of Columbia” ................. 369
27.5.8 I.R.C. was enacted pursuant to the Sixteenth Amendment ............................................................... 370
27.5.9 Taxing power of Congress extends to all the people of all the States ............................................... 371
27.5.10 Ambort v. United States ................................................................................................................... 378
27.5.11 Treasury Decisions 2313 in 1916 Shows Nonresident Aliens being “Taxpayers” ........................... 383
27.6 Summary of methods for avoiding the pitfalls of objections to the NRA Position ........................................... 384
28 Other proponents of the Nonresident Alien Position ............................................................... 386
28.1 Lynn Meredith .................................................................................................................................................. 386
28.2 Mitch Modeleski: SupremeLaw website ......................................................................................................... 387
28.3 Paul Leinthall .................................................................................................................................................... 387
28.4 Charles V. Darnell and Gerald Alan Brown ..................................................................................................... 388
29 The secret to remaining free, sovereign, and foreign in respect to a corrupted
government .................................................................................................................................. 388
29.1 Introduction ...................................................................................................................................................... 388
29.2 Summary of Steps ............................................................................................................................................. 391
30 Conclusions and Summary ......................................................................................................... 403
31 Resources for Further Study and Rebuttal .............................................................................. 410
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32 Questions that Readers, Grand Jurors, and Petit Jurors Should be Asking the
Government ................................................................................................................................. 411

LIST OF TABLES
Table 1: “Citizenship status” vs. “Income tax status” ........................................................................................................... 59
Table 2: Meanings assigned to "United States" by the U.S. Supreme Court in Hooven & Allison v. Evatt ........................ 68
Table 3: Comparison of Republic State v. Corporate State .................................................................................................... 83
Table 4: Two jurisdictions within the I.R.C. ....................................................................................................................... 107
Table 5: Geographical terms used throughout this page...................................................................................................... 122
Table 6: “Citizenship status” v. “Income tax status” ........................................................................................................... 127
Table 7: Effect of domicile on citizenship status................................................................................................................. 129
Table 8: Meaning of geographical “words of art” ............................................................................................................... 130
Table 9: Tabular Summary of Citizenship Status on Government Forms ........................................................................... 141
Table 10: Rules for Sovereign Relations/Government ........................................................................................................ 151
Table 11: Tax Liability and Responsibilities of Nonresident Alien .................................................................................... 177
Table 12: “Citizenship status” vs. “Income tax status” ....................................................................................................... 206
Table 13: Methods of becoming a "foreign person" ............................................................................................................ 261
Table 14: Apportionment of various taxes between state and federal jurisdictions ............................................................ 319
Table 15: Meanings assigned to "United States" by the U.S. Supreme Court in Hooven & Allison v. Evatt .................... 343
Table 16: “Citizenship status” vs. “Income tax status” ....................................................................................................... 350
Table 17: Effect of domicile on citizenship status ............................................................................................................... 352
Table 18: Citizenship summary ........................................................................................................................................... 362
Table 19: Effect of domicile on citizenship status ............................................................................................................... 363
Table 20: Describing your citizenship and status on government forms ............................................................................. 364

TABLE OF FIGURES
Figure 1: Citizenship and domicile options and relationships .............................................................................................. 131
Figure 2: Federal Statutory Citizenship Statuses Diagram .................................................................................................. 138
Figure 3: Hierarchy of sovereignty ...................................................................................................................................... 146
Figure 4: Comparison of Nationality with Domicile ........................................................................................................... 210
Figure 5: Citizenship and domicile options and relationships .............................................................................................. 353
TABLE OF AUTHORITIES
Constitutional Provisions
14th Amend., Sect. 1 .................................................................................................................................... 59, 127, 141, 206
Alabama Constitution of 1901, Art. I, Section 14 .............................................................................................................. 162
Art. 1, § 2, cl. 3, § 9, cl. 4 ............................................................................................................................................. 56, 137
Art. 1, Sec. 8 ................................................................................................................................................. 91, 316, 328, 375
Art. 1, Sec. 8, U.S.C.A.Const ....................................................................................................................................... 97, 333
Art. 4, Sec. 2, Cl. 1 ............................................................................................................................................................... 93
Art. I, 8 ................................................................................................................................................................................. 81
Art. III ................................................................................................................................................................................ 401
Article 1, Section 10 ................................................................................................................................... 221, 231, 278, 307
Article 1, Section 2, Clause 2 ............................................................................................................................................. 116
Article 1, Section 3, Clause 3 ............................................................................................................................................. 116
Article 1, Section 8, Clause 1 ..................................................................................................................................... 107, 328
Article 1, Section 8, Clause 17 ........................................................................................... 104, 107, 108, 269, 270, 333, 411
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Article 1, Section 8, Clause 3 .................................................... 40, 91, 97, 101, 107, 167, 315, 321, 329, 332, 337, 345, 416
Article 1, Section 8, Clause 4 ............................................................................................................................... 97, 315, 333
Article 1, Section 8, Clause 5 ..................................................................................................................... 101, 321, 337, 416
Article 1, Section 8, Clause 6 ......................................................................................................................... 40, 91, 329, 345
Article 1, Section 8, Clause 7 ......................................................................................... 40, 91, 101, 321, 329, 337, 345, 416
Article 1, Section 8, Clauses 11-16 ...................................................................................................................... 97, 315, 332
Article 4, Section 2, Clause 1 ............................................................................................................................................... 93
Article 4, Section 2, Clause 2 ............................................................................................................................................. 416
Article 4, Section 2, Clause 3 ......................................................................................................................... 40, 91, 329, 345
Article 4, Section 3, Clause 1 ....................................................................................................................................... 85, 414
Article II, Section 1, Clause 5 ............................................................................................................................................ 115
Article III ............................................................................................................................................................................ 246
Article IV, Section 2 ............................................................................................................................................................. 79
Bill of Rights .............................................................................................................71, 83, 99, 104, 318, 319, 335, 377, 412
Const., Art. I, 8 ............................................................................................................................................................. 92, 330
Constitution 1:9:5 ............................................................................................................................................................... 107
Constitution of the United States ........................................................................................................................................ 426
Declaration of Independence .............................................................................................................. 280, 283, 371, 406, 407
Eleventh Amendment ......................................................................................................................................................... 162
Federalist No. 45, pp. 292-293 (C. Rossiter ed. 1961) ............................................................................................... 359, 403
Federalist Paper No. 39 ...................................................................................................................................................... 105
Federalist Paper No. 45 (Jan. 1788) ............................................................................................................. 99, 317, 335, 376
Federalist Paper No. 79 ...................................................................................................................................................... 114
Fifth and Fourteenth Amendments ..................................................................................................................................... 379
First Amendment ....................................................................................... 36, 51, 52, 120, 277, 282, 291, 300, 307, 397, 410
Fourteenth Amendment .. 33, 67, 106, 110, 119, 126, 133, 137, 143, 156, 157, 204, 225, 248, 269, 324, 340, 347, 348, 349,
350, 354, 358, 359, 360, 361, 364, 370, 378, 380, 385
Fourteenth Amendment, Section 1 ............................................................................................................................. 380, 419
Fourth Amendment ............................................................................................................................................................ 409
Sixteenth Amendment ................................................................................. 137, 317, 318, 324, 335, 357, 359, 360, 370, 376
The Federalist No. 45, pp. 292-293 (C. Rossiter ed. 1961) ...................................................................... 33, 81, 92, 330, 340
The Federalist No. 51, p. 323. (C. Rossiter ed. 1961) .................................................................................. 74, 158, 404, 420
The Federalist, No. LXXX ................................................................................................................................................... 93
Thirteenth Amendment.......................................................... 40, 51, 52, 53, 91, 221, 253, 278, 302, 329, 345, 346, 395, 397
U.S. Const., Art. I, 8 ............................................................................................................................................. 33, 340, 359
U.S. Constitution .................................................................................................................................................................. 85
U.S. Constitution, Article 1, Section 8, Clause 17 ............................................................................................................. 111
United States Constitution .................................................................................................................................. 347, 403, 411
United States Constitution, Article 2, Section 2 ................................................................................................................. 241
USA Constitution ............................................................................................................................................................... 143

Statutes
1 U.S.C. §204 ..................................................................................................................................................................... 379
11 U.S.C. §106(a) ......................................................................................................................................................... 78, 168
12 Stat 432, sections 86-87 ................................................................................................................................................. 405
12 Stat. 432 ......................................................................................................................................................................... 137
12 U.S.C. §1841(b) (1994 ed., Supp. III) ..................................................................................................................... 78, 167
12 U.S.C. §90 ..................................................................................................................................................................... 212
15 Stat. 223-224 (1868) ...................................................................................................................................................... 268
15 U.S.C. §77c(a)(2) .................................................................................................................................................... 78, 167
16 Stat. 419 ......................................................................................................................................................................... 346
17 Stat. 401 ......................................................................................................................................................................... 137
17 U.S.C. §511(a) ......................................................................................................................................................... 78, 168
18 U.S.C. §1030 ................................................................................................................................................................. 281
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18 U.S.C. §112 ................................................................................................................................................................... 157
18 U.S.C. §1201 ......................................................................................................................................................... 108, 228
18 U.S.C. §13 ..................................................................................................................................................................... 319
18 U.S.C. §1512 ................................................................................................................................................................. 398
18 U.S.C. §1581 ....................................................................................................................................... 40, 51, 91, 329, 345
18 U.S.C. §1589(3) ........................................................................................................................................ 40, 91, 329, 345
18 U.S.C. §201 ................................................................................................................................................................... 281
18 U.S.C. §201(b)(3) .......................................................................................................................................................... 309
18 U.S.C. §208 ................................................................................................................................................................... 402
18 U.S.C. §210 ..................................................................................................................................................................... 41
18 U.S.C. §211 ............................................................................................................................................................. 41, 280
18 U.S.C. §241 ..................................................................................................................................................... 51, 271, 370
18 U.S.C. §242 ................................................................................................................................................................... 359
18 U.S.C. §247 ..................................................................................................................................................................... 51
18 U.S.C. §287 ................................................................................................................................................................... 280
18 U.S.C. §3491 ................................................................................................................................................................. 245
18 U.S.C. §4001 ................................................................................................................................................................. 245
18 U.S.C. §911 ................................................................................................................................... 223, 224, 234, 280, 347
18 U.S.C. §912 ................................................................................................................. 41, 78, 86, 217, 218, 224, 234, 280
18 U.S.C. §912 ..................................................................................................................................................................... 78
19 Stat. 419 ......................................................................................................................................................................... 137
22 U.S.C. §2371 ................................................................................................................................................................. 169
22 U.S.C.A. §211a ............................................................................................................................................................. 268
26 U.S.C. §§6901 and 6903 ................................................................................................................................................. 86
26 U.S.C. §§7206 and 7207 ................................................................................................................................................. 38
26 U.S.C. §§7206, 7207 ..................................................................................................................................................... 280
26 U.S.C. §§7701(a)(14) and 1313 .................................................................................................................................... 396
26 U.S.C. §§7701(a)(9) and (a)(10) ................................................................................................................................... 215
26 U.S.C. §§7701(a)(9) and (a)(10), 7701(a)(39), and 7408(d) ......................................................................... 129, 352, 363
26 U.S.C. §1 ................................................................................................................................................. 94, 189, 275, 405
26 U.S.C. §1(b) .................................................................................................................................................................. 270
26 U.S.C. §1313 ................................................................................................................................................................. 235
26 U.S.C. §1401 ................................................................................................................................................................. 396
26 U.S.C. §1402 ................................................................................................................................................................. 180
26 U.S.C. §1402(b) .................................................................................................................................... 188, 251, 258, 300
26 U.S.C. §162 ................................................................................................................................... 188, 189, 191, 267, 410
26 U.S.C. §2105(a) ............................................................................................................................................................. 194
26 U.S.C. §3121 ......................................................................................................................................................... 192, 302
26 U.S.C. §3121(d) .............................................................................................................................................................. 47
26 U.S.C. §3121(e) ............................................................................ 35, 66, 94, 107, 143, 145, 208, 340, 354, 358, 360, 362
26 U.S.C. §3121(e)(2) ........................................................................................................................................................ 354
26 U.S.C. §31321(e) ............................................................................................................................................................. 37
26 U.S.C. §32(c )(1)(E) ...................................................................................................................................................... 185
26 U.S.C. §3401 ................................................................................................................................................................. 423
26 U.S.C. §3401(a) ............................................................................................................................................. 193, 258, 365
26 U.S.C. §3401(a)(4) ........................................................................................................................................................ 195
26 U.S.C. §3401(a)(6) ........................................................................................................................ 188, 251, 253, 256, 300
26 U.S.C. §3401(c ) ...................................................................................................................... 84, 193, 194, 195, 198, 313
26 U.S.C. §3402(f)(6)......................................................................................................................................................... 183
26 U.S.C. §3406 ................................................................................................................................................. 251, 259, 260
26 U.S.C. §3406(b) ............................................................................................................................................................ 259
26 U.S.C. §3406(g) ............................................................................................................................................................ 256
26 U.S.C. §414 (q)(8) ......................................................................................................................................................... 184
26 U.S.C. §4612 ................................................................................................................................................. 107, 302, 319
26 U.S.C. §6011(a) ............................................................................................................................................................. 387
26 U.S.C. §6013(g) ............................................................................................................................ 184, 226, 368, 371, 423
26 U.S.C. §6013(g) and (a) ................................................................................................................................................ 296
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26 U.S.C. §6013(g) and (h) ........................... 37, 41, 59, 63, 65, 127, 132, 191, 196, 204, 206, 212, 224, 267, 278, 297, 351
26 U.S.C. §6013(g)(1)(B) ........................................................................................................................................... 424, 425
26 U.S.C. §6031(g) and (h) ........................................................................................................................................ 296, 371
26 U.S.C. §6041 ................................................................................................................................. 226, 230, 251, 258, 259
26 U.S.C. §6041(a) ............................................................................................................................................... 34, 281, 293
26 U.S.C. §6042 ................................................................................................................................................................. 259
26 U.S.C. §6042(b)(2)(A)(ii) ............................................................................................................................................. 182
26 U.S.C. §6044 ................................................................................................................................................................. 259
26 U.S.C. §6049 ................................................................................................................................................................. 259
26 U.S.C. §6091 ................................................................................................................................................................. 281
26 U.S.C. §6091(b)(1)(B)(iv) ............................................................................................................................................. 181
26 U.S.C. §61 ..................................................................................................................................................................... 365
26 U.S.C. §6109 ................................................................................................................................................................... 58
26 U.S.C. §6109(d) ............................................................................................................................................................ 212
26 U.S.C. §6331 ................................................................................................................................................................... 54
26 U.S.C. §643(b) .......................................................................................................................................................... 56, 57
26 U.S.C. §6671 ........................................................................................................................................................... 77, 135
26 U.S.C. §6671(b) ............................................................................................................................ 34, 35, 37, 86, 135, 396
26 U.S.C. §684(b)(2) .......................................................................................................................................................... 187
26 U.S.C. §7001 ................................................................................................................................................................. 107
26 U.S.C. §7206 ................................................................................................................................................................. 224
26 U.S.C. §7206 and 7207 ................................................................................................................................................. 251
26 U.S.C. §7207 ................................................................................................................................................................. 224
26 U.S.C. §7343 ................................................................................................................... 34, 35, 37, 78, 86, 135, 267, 396
26 U.S.C. §7405 ................................................................................................................................................................. 224
26 U.S.C. §7408(d) ....................................................................... 33, 129, 133, 172, 204, 227, 229, 241, 352, 363, 368, 381
26 U.S.C. §7433 ................................................................................................................................................................. 400
26 U.S.C. §7434 ......................................................................................................................................................... 251, 266
26 U.S.C. §7448(j)(1)(B)(vi) .............................................................................................................................................. 281
26 U.S.C. §7601 ......................................................................................................................................................... 374, 415
26 U.S.C. §7621 ................................................................................................................................. 100, 320, 336, 374, 414
26 U.S.C. §7701 ........................................................................................................................... 40, 267, 288, 313, 319, 405
26 U.S.C. §7701 ................................................................................................................................................................... 80
26 U.S.C. §7701(a)(1) ........................................................................................................................................................ 396
26 U.S.C. §7701(a)(10) .................................................................................................................................. 38, 80, 369, 372
26 U.S.C. §7701(a)(14) ...................................................................................................................................... 235, 380, 381
26 U.S.C. §7701(a)(16) .............................................................................................................................................. 292, 398
26 U.S.C. §7701(a)(26) .. 34, 41, 58, 76, 87, 88, 100, 107, 113, 135, 150, 215, 216, 219, 226, 237, 240, 245, 251, 253, 267,
271, 320, 336, 366, 370, 378, 386, 396, 405, 410, 421
26 U.S.C. §7701(a)(30) . 35, 129, 133, 172, 201, 204, 211, 224, 225, 236, 238, 241, 292, 352, 358, 363, 382, 396, 417, 423
26 U.S.C. §7701(a)(31) ...................................................................................................... 217, 251, 257, 260, 300, 308, 409
26 U.S.C. §7701(a)(39) ......................................................... 33, 108, 129, 133, 172, 204, 227, 229, 241, 352, 363, 368, 381
26 U.S.C. §7701(a)(41) ...................................................................................................................................................... 212
26 U.S.C. §7701(a)(9) ...................................................................................................................... 38, 80, 85, 107, 252, 301
26 U.S.C. §7701(a)(9) and (a)(10) ... 40, 85, 86, 100, 111, 114, 125, 129, 133, 170, 188, 197, 204, 214, 218, 223, 224, 257,
262, 267, 298, 299, 302, 305, 307, 321, 336, 348, 352, 358, 363, 365, 366, 370, 412, 418, 419
26 U.S.C. §7701(b) ............................................................................................................................................ 278, 279, 280
26 U.S.C. §7701(b) (1)(B) .................................................................................................................................................. 307
26 U.S.C. §7701(b)(1)(A)40, 56, 59, 62, 65, 84, 125, 127, 129, 132, 143, 150, 172, 201, 203, 204, 206, 225, 227, 238, 241,
251, 261, 262, 266, 290, 292, 294, 297, 299, 305, 350, 352, 358, 362, 363, 370, 373, 396, 408, 423
26 U.S.C. §7701(b)(1)(B) ... 48, 59, 61, 62, 65, 84, 86, 94, 110, 127, 129, 132, 133, 142, 149, 150, 172, 199, 203, 204, 206,
221, 225, 250, 252, 261, 262, 266, 292, 305, 306, 307, 350, 352, 358, 363, 383, 408, 425
26 U.S.C. §7701(b)(3) ........................................................................................................................................................ 305
26 U.S.C. §7701(b)(4) ................................................................................................................ 150, 151, 208, 226, 368, 371
26 U.S.C. §7701(b)(4)(B) ......................................................................................................... 35, 41, 65, 132, 204, 224, 267
26 U.S.C. §7701(c ) .................................................................................................................... 150, 197, 221, 262, 301, 302
26 U.S.C. §7701(c) ............................................................................................................................................................. 197
Nonresident Alien Position 9 of 426
Copyright Sovereignty Education and Defense Ministry, http://sedm.org
Form 05.020, Rev. 9-20-2009 EXHIBIT:________
26 U.S.C. §7805 ................................................................................................................................................................. 237
26 U.S.C. §7806 ................................................................................................................................................................. 308
26 U.S.C. §7806(b) ............................................................................................................................................................ 307
26 U.S.C. §861 ....................................................................................................................................... 84, 85, 112, 271, 314
26 U.S.C. §861(a)(3)(C)(i) ................................................................................................................. 188, 251, 253, 257, 300
26 U.S.C. §861(a)(8) .................................................................................................................................................. 188, 267
26 U.S.C. §864(b)(1)(A) .................................................................................................................................................... 188
26 U.S.C. §864(c )(3) ..................................................................................................................................... 35, 84, 185, 189
26 U.S.C. §864(c)(2) .......................................................................................................................................................... 190
26 U.S.C. §871 .................................................................................................... 188, 251, 254, 260, 271, 313, 405, 418, 422
26 U.S.C. §871(a) ............................................................................ 35, 94, 115, 188, 189, 191, 267, 270, 271, 313, 314, 405
26 U.S.C. §871(a)(1) .......................................................................................................................................... 189, 190, 271
26 U.S.C. §871(a)(1)(A) ..................................................................................................................................................... 191
26 U.S.C. §871(a)(3) .................................................................................................................................................. 188, 267
26 U.S.C. §871(b) ........................................................................................................................ 35, 189, 267, 313, 405, 410
26 U.S.C. §871(c ) ...................................................................................................................................................... 244, 245
26 U.S.C. §871(d ) ..................................................................................................................................................... 244, 245
26 U.S.C. §871(d)(1) .......................................................................................................................................................... 186
26 U.S.C. §871(h) .............................................................................................................................................................. 190
26 U.S.C. §872(b) .............................................................................................................................................................. 188
26 U.S.C. §872(b)(3)(A) .................................................................................................................................................... 183
26 U.S.C. §873 ........................................................................................................................................................... 188, 189
26 U.S.C. §873(a) ............................................................................................................................................................... 183
26 U.S.C. §873(b)(3) .......................................................................................................................................................... 183
26 U.S.C. §877 ..................................................................................................................................................................... 61
26 U.S.C. §877(a) ............................................................................................................................................................... 200
26 U.S.C. §881(a) ............................................................................................................................................................... 190
26 U.S.C. §892(a)(1) .......................................................................................................................................................... 156
26 U.S.C. §897(a)(1)(A) ..................................................................................................................................................... 187
26 U.S.C. §911 ...................... 34, 35, 41, 60, 99, 128, 129, 207, 214, 250, 266, 278, 282, 335, 340, 351, 352, 363, 377, 405
26 U.S.C. §911(d)(3) .................................................................................................................................................... 41, 282
26 U.S.C. §926(b) .............................................................................................................................................................. 185
26 U.S.C. Section 1 .............................................................................................................................................................. 67
26 U.S.C.A. s 4411 ............................................................................................................................................................. 192
28 U.S.C. §§1602-1611 ...................................................................................................................................................... 149
28 U.S.C. §§1605-1607 ...................................................................................................................................................... 246
28 U.S.C. §§754 and 959(a) ....................................................................................................................................... 135, 347
28 U.S.C. §1332(a) ............................................................................................................................................................. 237
28 U.S.C. §1332(c ) and (d) ............................................................................................................................................... 228
28 U.S.C. §1332(c) and (d) ................................................................................................................................................ 156
28 U.S.C. §1332(d) ............................................................................................................................................ 157, 241, 246
28 U.S.C. §1332(e ) .............................................................................................................................................................. 74
28 U.S.C. §144 ................................................................................................................................................................... 402
28 U.S.C. §1602 ........................................................................................................................................................... 93, 330
28 U.S.C. §1603 ................................................................................................................................................................. 166
28 U.S.C. §1603(b) .................................................................................................................................................... 156, 233
28 U.S.C. §1603(b)(3) .................................................................................................168, 228, 235, 247, 248, 249, 347, 423
28 U.S.C. §1605 ................................................................................................................................. 149, 235, 280, 402, 423
28 U.S.C. §1605(a) ............................................................................................................................................................. 295
28 U.S.C. §1605(a)(2) ................................................................................................................ 157, 172, 227, 249, 307, 383
28 U.S.C. §1605(b)(1) ........................................................................................................................................ 167, 168, 169
28 U.S.C. §1605(b)(2) ........................................................................................................................................................ 168
28 U.S.C. §1605(b)(3) ........................................................................................................................................................ 168
28 U.S.C. §1605(b)(4) ........................................................................................................................................................ 168
28 U.S.C. §1605(b)(6) ........................................................................................................................................................ 168
28 U.S.C. §1746 ................................................................................................................................................................. 232
28 U.S.C. §1746(1) ............................................................................................................................................................ 232
Nonresident Alien Position 10 of 426
Copyright Sovereignty Education and Defense Ministry, http://sedm.org
Form 05.020, Rev. 9-20-2009 EXHIBIT:________