Tax Day is fast approaching — who are those referred to as U.S. Taxpayers?
By Patrick Vermeister
15 February 2016
Yes, the dreaded April 15 date for many Americans is just two months away. U.S. Taxpayers who have put off the painful and tedious will have to scramble to fill out their Form 1040 return and likely wait in long lines at the post office to make sure the paperwork is properly time-stamped to avoid penalty.
With all that idle time waiting to mail that letter, how many people have actually pondered whether or not they actually are a U.S. Taxpayer — one who is legally obliged to file and pay.
It may come to a surprise to many that the true answer is that the Federal Income Tax is both voluntary and mandatory. How is this possible?
The main fact to understand in this paradox is that there are two distinctly separate jurisdictions which call themselves the “United States” — one the Constitutional Republic and the other a corporate entity that rules over the District of Columbia and territories such as Puerto Rico, U.S. Virgin Islands, and Guam. This duality of meaning was purposely created by the U.S. Congress to hide this fact in the open.
But you may ask: “Why would Congress conjure up something so confusing on purpose? What do they stand to gain?”
“Congress is mostly made up of lawyers, many of whom are educated at Ivy League institutions,” said Adele Weiss, principal at Weiss+Associates, a European-based consultancy firm specializing in the Federal Income Tax. “The reason there are two separate entities called the ‘United States’ helps politicians in their attempt to create dominance over their constituency.
“If the lawyer understands the difference, but the ordinary citizen does not, then the politician gains a strategic and legal advantage in picking your pocket.”
A vast majority of legislation created by Congress applies only within the District of Columbia and territories. These are areas that Congress rules over, and the protections of The Constitution do not apply toward “citizens” of these lands referred to by the U.S. Congress as “States of the United States.” Think of it as a speed trap within the city limits, but that speed zone does not apply once you cross the boundary.
This sort of wordplay applies to the Federal Income Tax as well. It’s legitimate authority applies only within the District of Columbia and U.S. territories, yet outsiders can volunteer by making an “election” to be indentured servants of the National Government.
When the Internal Revenue Service sends out correspondence, it refers to recipients as “Taxpayers.” But are you a legitimate “Taxpayer”? The answer isn’t clearly defined in one specific location (on purpose?).
But by cobbling together different references, here are the six types of legitimate U.S. Taxpayer:
1. Those who work for the National Government by holding some sort of public office.
2. Those who are “U.S. Persons.” This is a statutory term that includes partnerships, corporations and statutory “citizens,” meaning those born only in D.C. or territories, where those people are NOT sovereign.
3. Those who derive income from sources within the United States. Again, it is important to understand it is referring to the statutory “United States,” so this third category is referring to those who earn income from sources within the District of Columbia and U.S. territories.
4. Those who are U.S. Resident Aliens. These are people who are citizens of other countries, like Mexico, India or Japan, who require permission from the National Government to work in the United States. They must pay the tax for the privilege of working in either the 50 states, D.C., or its territorial possessions.
5. Nonresident aliens who reside in American Samoa or Puerto Rico.
6. Nonresident aliens who made a voluntary election to allow his/her income to be treated [taxed] like that of a Resident Alien. This is a very important point to understand, as most Americans fall into this category, whether they know it or not.
The regulation that refers to this sixth category of U.S. Taxpayer can be found at 26 CFR 1.871-1(a), which differentiates the types of income that is taxable to both resident aliens and nonresident aliens. It limits taxable income for nonresident aliens ONLY on certain types, but then expands the definition by adding: “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.”
Weiss points out: “The Federal Income Tax is not constitutional, based on the manner in which the Sixteenth Amendment was writtern by the US Congress, within the 50 states of the Union. However, people from Texas, California and Florida may CHOOSE to be part of it. Unfortunately, many don't realize it's a choice. Many Americans today do not know how they made that choice or that there is an Exit Door if they previously made that choice and wish to now change their mind.”
Weiss’ firm helps Americans, who previously elected to join the U.S. Tax Club by filing their first Form 1040 income tax return, revoke that election.
“This revocation process for Americans to leave the U.S. Tax System legally was a provision added by the U.S. Congress so as to not violate the 13th Amendment outlawing slavery and involuntary indentured servitude,” Weiss added. “This provision was cleverly hidden away, but it is there.”
Still, many Americans would gloss over the Exit Door if they don’t know the key points of jurisdiction of the National Government and that there are two very different definitions of “United States.”
“It's a sad revelation to imagine that millions of Americans are claiming on federal forms to be federal statutory ‘U.S. citizens’ without realizing that there are two definitions of such, one with unalienable rights and the other without,” said Weiss, who has over 25 years of experience studying the constitutional aspects of the Federal Income Tax.
“By not clearly defining which ‘U.S. citizen’ you are, you are allowing the National Government to assign whatever definition it wants to you, and you can bet it will assign the definition that gives it the most power over you.”
The Revocation of Election process is a service Weiss’ firm offers to ‘American Nationals,’ a term coined by Weiss to more clearly differentiate a Constitutional U.S. Citizen (having unalienable rights) from a statutory “U.S. Citizen” (with no unalienable rights). American Nationals still have time to revoke their election in time for it to count toward the 2015 tax year.
For more information on jurisdiction and the definition of a U.S. Taxpayer, please direct your browser to this YouTube video.