Nonresident Alien Individuals & ‘The Election’
A lot of questions have continued to arise on the identity of Nonresident Alien Individuals [NRAI]. Due to the conditioning of Americans by the National Government about this foreign sounding term — it warrants some detailed explanation. The National Government definition of NRAI at 26 USC §7701(b)(1)(B) only tells you what it is NOT, rather than what it is! We are going to look deeper into who is actually made liable for the FIT and required to make a return to pay those taxes, and in the process, you will learn what an NRAI actually is!
As you develop your understanding, you will learn that there are several different groups of people who live in, reside in, work in, and are born in the 50 states of the Union. They all have similarities but vary widely in the liability for the FIT and being required to make a return.
We are going to explore them all to find out just who is being referred to by the U.S. Congress in their statutes and regulations that are called “Nonresident Alien Individuals”. This is admittedly a foreign-sounding term that at first glance gives most Americans the impression that the term “Nonresident Alien Individual” can’t possibly describe those who are American Nationals.
Eventually we will come to the self-determined phrase “American National” which we define to mean:
“One born in one of the now 50 states of the Union [which is to say one who is a constitutional citizen of the United States — the Constitutional Republic], or one born to parents of which at least one of them was born in one of the 50 states of the Union, or to one who has been naturalized.”
So, when you see the phrase “American National” you will know clearly what we are saying. Please keep in mind that we are NOT using the word “National” in a statutory sense. We are using the phrase “American National”. There is a huge difference and in spite of those who have a well-discussed aversion to the use of ‘National’, do not be misled as we are NOT using the term ‘National’ as it is statutorily defined.
Characteristically, there will be those distracters who may claim that I have no right to make definitions on my own in this matter. To that I say, “I am disinclined to acquiesce to your request”, or more simply “Hog Wash”!
Here is why I say that, and in doing so proclaim my right to define terms just as the U.S. Congress did in the IRC of 1954 at section 7701. Each American is a sovereign with identical sovereign status vis-a-vis to that of King George of England! As you know, a Sovereign is a monarch of his or her own domain.
The U.S. Supreme Court has also stipulated in Afroyim v. Rusk, 387 U.S. 253 (1967) that:
“In the United States the people are sovereign and the government cannot sever its relationship to the people by taking away their citizenship [or documents that identify citizenship such as a passport].” [Emphasis & clarification added]
Then we take it another step forward by proclaiming:
“There is no such thing as a power of inherent Sovereignty in the government of the United States. In this country sovereignty resides in the People, and Congress can exercise no power which they have not, by their Constitution entrusted to it; All else is withheld.”
— Julliard v. Greenman, 110 U.S. 421 (1884)
Lastly, but probably most importantly for those “Doubting Thomases” is:
“Sovereignty itself is, of course, not subject to the law for it is the author and source of law.”
— Yick Wo v. Hopkins, 118 U.S. 356 (1886)
Therefore, if I am one of those Sovereigns being referred to by the United States Supreme Court, and indeed I am, then as a Sovereign who is the “author and source of the law”, I can indeed create a new term for reasons of simplification and clarification — without asking permission from anyone, including the National Government.
I will prove to you in this discussion that American Nationals are indeed those who are referred to by the U.S. Congress as ‘Nonresident Alien Individuals’. Furthermore, I will point out that the National Government has purposely obscured the clarity in understanding of what has been going on related to the Federal Income Tax for over 100 years as a willful and purposeful act by the National Government in order to circumvent the intent of the Constitution.
So, the best place to start is at the beginning and we need to find out how the Federal Income Tax came into existence and more specifically who was made liable for that tax!
Legislative Intent of the 16th Amendment
Anyone who has even lightly studied the U.S. Constitution, understands that for the National Government to attempt to impose a new form of taxation it cannot be a direct tax upon the People but instead must be a tax upon the various state legislatures who would then decide if the tax were beneficial enough to impose a tax upon the citizens of their particular state.
A tax via the Apportionment Rule means that the U.S. Congress would look at: (1) the most recent Census, (2) determine the population of each state of the Union and (3) then prorate the amount of the cost of some project supported by the proposed tax to the states of the Union. If a certain percentage of the states of the Union saw merit in the project and accepted the Direct Tax by the National Government, then each of those state legislatures would seek to raise the revenue by taxation within their respective states. Once the funds were collected, they would be paid to the U.S. Treasury, and the bill would then no longer be an issue as it would be only a one-time tax.
However, if you read again what POTUS Taft wrote, you will see that he told Congress to “levy the income tax upon the National Government” [meaning those who work for it] and to do so WITHOUT regard to the CONSTITUTIONAL REQUIREMENT of the APPORTIONMENT RULE.
In 1894, the U.S. Congress passed the Income Tax Act of 1894. It was designed to directly tax all Americans, including those living and working in the states of the Union. Less than a year later, 1895, the United States Supreme Court heard the case Pollock v. Farmer’s Loan & Trust Company, 157 U.S. 429 (1895).
This U.S. Supreme Court decision struck down the Income Tax Act of 1894! Later, POTUS William H. Taft, wrote in the Legislative Intent of the 16th Amendment the following:
“The decision of the Supreme Court in the income-tax case [Pollock v. Farmer’s Loan & Trust Company, 157 U.S. 429, 1895] deprived the National Government of a power which, by reason of previous decisions of the court, it was generally supposed that government had.”
“I therefore recommend to the Congress that both Houses, by a two-thirds vote, shall propose an amendment to the Constitution conferring the power to levy an income tax upon the National Government without apportionment among the States in proportion to population.”
Here is the narrative of the 16th Amendment:
“The Congress shall have power to lay and collect taxes on income, from whatever source derived, without apportionment among the several States, and without regard to any census or enumeration.” [Adopted February 25, 1913]
Did you notice the jurisdictional reference as to where this Amendment is only applicable within? It is there but is coded so that the unaware will only read the statement and then accept it without any further consideration. You hear it now, “Just pay the tax”, “Pay your fair share”, and all that verbiage that is the current propaganda seeking conformity from Americans who know something is wrong but just can’'t put their finger on it. Can you see the Jurisdictional reference yet? No? Well let me help you.
Again you see the direct reference to ‘without apportionment among the states of the Union’. So you ask, “How can the National Government create an Amendment to the Constitution which appears at first glance to violate the requirement imposed upon the National Government by that very Constitution?”
What if there were actually two (2) distinct and separate jurisdictions and only in one jurisdiction did the U.S. Constitution have the full force and effect of law? Could that be? Yes, and in fact it must and does exist in order for the U.S. Congress to create such an Amendment. Thus, the 16th Amendment was written ONLY FOR THE SINGULAR JURISDICTION in which the Constitution was null and void as law! That jurisdiction is none other than the DISTRICT OF COLUMBIA.
American Nationals living in the now 50 states of the Union are not part of the jurisdiction assigned to the National Government, which is to say the District of Columbia — a foreign jurisdiction to the Constitutional Republic!
So if one works for the National Government, they are the targeted audience for the Federal Income Tax as it is a privilege to work for the government and privileges are taxable. The Apportionment Rule found in the U.S. Constitution — and in fact the entire Constitution — does not apply as law within the District of Columbia. Most Americans have never thought about this fact!
That is why the United States Supreme Court in 1895 [Pollock v. Farmer’s Loan and Trust Company] denied the National Government the power to impose an income tax upon Americans ‘directly’ unless they attempted to do so via Apportionment Rule [and that such a tax would only be a one-time tax and not an annual self-renewing tax].
Based on the foregoing commentary, you must now recognize that there are two separate and distinct jurisdictions in the land mass that Americans commonly refer to simply as the United States of America.
To be precise is critical in understanding where you are and where you do not want to be.
Jurisdiction #1: The Constitutional Republic
This is where you enjoy the constitutional protections against an intrusive National Government. That is unless you have subordinated your sovereignty and constitutionally protected rights to become a voluntary indentured servant to the National Government. You need to be aware that there is no democracy here, as it is a Republic! The Federal Income Tax is NOT APPLICABLE here.
The U.S. Supreme Court declare this fact! So did the Legislative Intent of the 16th Amendment. If you choose to leave the protections and enter the jurisdiction of the District of Columbia, you are in for a real rough experience. Sadly, this is what most American Nationals have done to themselves.
Jurisdiction #2: The District of Columbia
[includes the U.S. Territories, and its insular possessions]
This is the place where the U.S. Constitution is NULL AND VOID. In this jurisdiction, the constitution is a mere historical document. The U.S. Congress can and does operate as a Monarch here. There is only Democracy here for those who choose to live and work in this jurisdiction. The Greeks have long ago learned that even Democracy does not work well when 51% rule over the 49%. This is the jurisdiction in which the Federal Income Tax is alive and well.
It is basically a municipal tax for those who, geographically speaking, live in D.C. or any U.S. Territory. It is also legislatively speaking [meaning by statutory law] a municipal tax for those who have ‘voluntarily’ chosen to be taxed like that of a U.S. Resident Alien no matter where they may actually live geographically because their statutory Tax Home [26 USC §911(d)(3)] is the District of Columbia. Your domicile is now in this jurisdiction by statutory law once you make the ‘voluntary election’ to be taxed like a U.S. Resident Alien. This is so, even if you do not physically reside there.
It is legal and lawful in this jurisdiction. That is why so many Americans have been confused about this matter and if they make the choice to be taxed, they have only one option. Those who have made that choice must pay the FIT. The District of Columbia becomes your Tax Home by statutory law even if you do not live in this jurisdiction. Thus, you must pay their tax no matter where you live in the world. The reason is that you are the ‘property’ of the National Government under this subordination.
If you find yourself within this jurisdiction and bring up the Constitution as a defense of your Rights, in a United States District Court or United States Appellate Court, you will be laughed at, ridiculed, and perhaps even threatened! In my opinion, a more correct name for this jurisdiction is the District of Criminals!
Can you see something now that you have failed to recognize prior to this reading? I hope so! Now, ask yourself this question: In which jurisdiction am I currently located?
If you file and pay or, at one time filed and paid [and did not revoke that ‘election’], the Federal Income Tax then the jurisdiction in which you are located is only that of The District of Columbia! You are NOT any longer considered as an American National domiciled in the Constitutional Republic even if that is where you currently reside. Most Americans never even were aware of that being the fact.
What we have seen, for the first time in American History, was a revelation of two distinct and separate jurisdictions and that in one of those jurisdictions — the District of Columbia — the Constitution had no full force and effect of law upon the US Congress. So the two jurisdictions are: (1) the now 50 states of the Union and, (2) the District of Columbia and the U.S. Territories along with its insular possessions.
So now you might be just a little confused, concerned, or really pissed off. By now you might have begun to think, “How did the National Government via the U.S. Congress actually impose their Federal Income Tax upon the very American Nationals [remember, the U.S. Congress refers to ‘American Nationals’ as Nonresident Alien Individuals and you will see how that happened soon] that it was prevented from doing so by the U.S. Supreme Court?”
Glad that you asked that question!
But before I answer that we need to show that when you read the term “Nonresident Alien Individual” that you must be converting it to read “American National” unless you want to remain in their semantic mental trap the U.S. Congress set up in a premeditated and purposeful manner.
Here is how the U.S. Congress chose to define the term “Nonresident Alien Individual” [NRAI] in the Internal Revenue Code of 1954. You can find it at 26 USC §7701(b)(1)(B). This definition reads as follows:
“An individual is a nonresident alien if such individual is neither a citizen of the United States nor a resident of the United States.”
First of all, if you read that ‘definition’ again you will see that the definition at 26 USC §7701(b)(1)(B) only tells you what a Nonresident Alien Individual is not rather than what it actually is.
For any ‘definition’ to be considered a ‘definition’ one must look at what Black’s Law Dictionary, Sixth Edition Abridged, page 292, has to say.
“To state explicitly; a process of stating the exact meaning of a word or phrase; such a description of a thing includes all essential elements and excludes all nonessential elements, so as to distinguish it from all other things and classes.”
The expression of ‘neither a citizen of the United States…’ is addressing only the statutory meaning pertaining to a statutory ‘Person’ or statutory ‘U.S. person’. These are mostly legal fictions created by an Act of Congress or a reference to those who were born in the District of Columbia or one of the territories belonging to the National Government. It in no way reflects on those who are AMERICAN NATIONALS. The term ‘United States’ is defined in Title 26 to mean only the District of Columbia per 26 USC §7408(d) and §7701 (a)(9) / (a)(10).
As to the statement “…nor a resident of the United States” shows that is the jurisdiction the “definition” the U.S. Congress created is referring to foreigners who live and work of the National Government’s jurisdiction [the District of Columbia] or within the Constitutional Republic.
You must learn that you cannot presume you understand the definitions of the everyday terms you use versus the same words that are defined much differently by the U.S. Congress. The immediate presumption by most Americans is that this term NRAI is some kind of a foreigner from another nation.
Federal Income Tax targeted individuals
To eliminate those who are not to be considered for being a target of the National Government, we need to look at the complete set of “potential tax targets” and then slowly reduce them to the actual subset of people in the world who are indeed the actual targets for liability for the Federal Income Tax. Specifically, we are looking to identify those who are ‘Nonresident Alien Individuals’.
There are only 4 groups to consider.
GROUP 1 Potential Targets: The entire world.
Well, we both know that is silly … but allow me some latitude to get us to the actual group of targeted individuals. However, let’s take a few moments to address this group.
People from every nation in the world that live in their own nation and do not wish to live and work in the United States or the 50 states of the Union cannot be a target audience. Hopefully, you can clearly see that the U.S. Government has no power or authority to impose the federal income tax upon every single individual in the entire world. They are ‘foreigners’ to the National Government and solely as citizens of their own country they are immediately eliminated from U.S. Taxation liability.
They may, or may not, owe taxes to their own governments, but they certainly do not owe the U.S. Government. They are ‘foreigners’ without any U.S. tax obligation. These people are ‘Nonresident’ to the two jurisdictions in the United States and they are certainly ‘alien’ to the legislative jurisdiction of the U.S. Congress. Simply stated, the statutory laws of the U.S. Congress do not apply toward this group of people. This group also has no U.S. citizenship whatsoever! Therefore, it can be correctly stated that they have no nexus with the U.S. Government.
If this group of foreigners are the real Nonresident Alien Individuals referenced in 26 CFR §1.871-1(a), 26 USC §7701 (b)(1)(B), and 26 USC §6013(g), then you have to ask yourself a few questions.
- The first question is, since these foreigners are not American Nationals or statutory U.S. Citizens, “Why would the U.S. Congress write laws about this group over whom the U.S. Congress clearly has no jurisdiction?”
- Secondly, “Why would these foreign citizens of another country who continue to live and work in their native country ever ‘volunteer’ to file and pay a federal income tax?” Obviously, they would not. One would have to be crazy to actually do such a foolish act.
- “Why would they be willing to give their money to the U.S. Government when they have no obligation to do so?” That makes even less sense. There is simply nothing in it for them.
- A ‘Nonresident Alien Individual’ must have a constitutional U.S. citizenship! “Are you surprised by this statement?” When you read 26 CFR §1.871-1(b)(4), which addresses ‘Expatriation to Avoid Taxes’, you start seeing something different and new. You will find the following statement:
“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.”
Now we have to stop once again. 26 CFR §1.871-1(b)(4) is clearly referencing a tax liability for Nonresident Alien Individuals and that they lost U.S. citizenship [which they obviously must have previously had]. If you still think that this sub-section of this Implementing Regulation is addressing Group 1, then as the expression goes, “I have some ocean-front property in Arizona that I would like to sell to you”.
Clearly, Group 1 is NOT the target audience that the U.S. Congress was intending to address. Therefore, Nonresident Alien Individuals as found in 26 CFR §1.871-1(a), 26 USC §7701 (b)(1)(B), and 26 USC §6013(g) are only addressing those who have a tax liability and U.S. citizenship.
GROUP 2 Potential Targets: U.S. Resident Aliens
This is a select group of people from other nations who choose to live and work in the United States. They no longer wish to live and work in their home country. They are, by federal law, U.S. Taxpayers based on their voluntary desire to live and work within the United States as a privilege granted to them by the National Government to do so. These people are ‘foreigners’ who have no citizenship status whatsoever.
Any U.S. Resident Alien who earns a living as a Resident Alien, in effect becomes the property of the National Government by the free-will choice of those people from a different country. This remains in effect even if they choose to leave the United States at a later time. Remember, they have become the property of the National Government.
Some may eventually choose to become Naturalized as an American and with that choice their status is changed forever. They are no longer the property of the National Government unless they make an error that will soon be addressed referred to as “making an election”. Doing that brings them back into the status of being identified as Property of the National Government once more. To pay federal income taxes at that point they would have to make an ‘election’.
Only Nonresident Alien Individuals can make a voluntary ‘election’ to have their income taxed like that of a U.S. Resident Alien. This is clearly stated in the regulation at 26 CFR §1.871-1(a). Additionally, those NRAIs must have a constitutional U.S. citizenship per 26 CFR §1.871-1(b)(4) as only American Nationals can expatriate or leave their constitutional U.S. citizenship behind.
GROUP 3 Potential Targets: Statutory U.S. Citizens and those born in D.C. or a U.S. Territory
There are two types of statutory U.S. Citizens:
- Statutory Persons or U.S. Persons as defined at 26 USC §7701(a) and 26 USC §7701(a)(30) respectively are basically legal fictions created or ‘born legislatively’ by the U.S. Congress.
- U.S. Citizens as defined at 8 USC §1401(a) refer to those persons who were born of parents inside the geographical boundaries of the District of Columbia or one of the U.S. Territories such as Guam, Puerto Rico, the U.S. Virgin Islands, etc. Thus this statute states that a U.S. citizen is one who “was a person born in the United States and subject to the jurisdiction thereof.”
By their physical birth geographically in the District of Columbia or any U.S. Territory or by Legislative birth as an Act of the U.S. Congress, each of these persons are lawful U.S. Taxpayers. They are imposed with the duty and obligations of filing and paying the Federal Income Tax directly by the Legislative Intent of the 16th Amendment written by former POTUS William H. Taft, on June 16, 1909.
Those statutory U.S. citizens are not the same as American Nationals who have a constitutional U.S. citizenship due to the location of their birth outside the Constitutional Republic and to parents who were also born outside the Constitutional Republic. These people are ‘subject to the exclusive jurisdiction’ of the National Government and are the property of that government.
GROUP 4 Potential Targets: Americans born in the 50 states of the Union
This last group is a reference to those Americans who were born in one of the 50 states of the Union, or born to parents of which at least one was born in one of the 50 states of the Union, or those Naturalized. This group is the only remaining segment of people in the world that can qualify for the expression by the U.S. Congress as “Nonresident Alien Individual”. Those identified in this group also possess a constitutional U.S. citizenship that can be given up or ‘lost’ via expatriation.
“American National” is the expression that I created, so that one does not get entangled with the Constitutional expression of Citizens of the United States and the National Government’s attempt at further confusion by their statutory definitions for U.S. citizens or Citizens of the United States related to their limited jurisdiction.
Due to the similarities in words and the potential for those Constitutional Citizens of the United States being misapplied by the National Government, it is far safer to use “American Nationals” [as previously defined] to reflect the Constitutional reference and completely avoid the statutory term “U.S. Citizen”.
Congressional definitions are not the same as the everyday expressions used by Americans. The U.S. Congress having no power, authority, or dominion over such American Nationals has chosen not to use the obvious but to circumvent the intent of the Constitution by the creation of the statutory term “Nonresident Alien Individual” and then telling you only what it is not rather than what it means.
You will quickly find at 26 CFR §1.871-1(b)(4) those who are Nonresident Alien Individuals are only those who can make an election and also can lose their U. S. citizenship by expatriation.
There is only one group who are constitutional citizens [American Nationals if you will]. They can only be labeled as U.S. Taxpayers if they have made an ‘election’ to have their income treated like that of a U.S. Resident Alien.
So if the term “Nonresident Alien Individual” can finally be viewed correctly and you can see that the U.S. Congress was in fact referring only to American Nationals as expressed in Group 4. The term “Nonresident Alien Individual” is a euphemism for American Nationals! The U.S. Congress had to conceal this fact because the government was “denied” or “deprived” of any taxing authority on the income of Americans by the U.S. Supreme Court in 1895.
As the Legislative Intent of the 16th Amendment, based on the United States Supreme Court decision in 1895, Pollock v. Farmer’s Loan and Trust Company, 157 U.S. 429, Americans born in the now 50 states of the Union have NEVER been made liable for the Federal Income Tax.
American Nationals are in effect, ‘Nonresident’ to the limited geographical jurisdiction of the National Government and ‘Alien’ to the legislative jurisdiction of the National Government.
However, there is another unique distinction that needs to be presented. There are two distinct subgroups of American Nationals that need to be enlarged so that all confusion is entirely eliminated.
(1) American National subgroup who make the choice to work for the National Government
Those American Nationals who make this choice for their career path in government service are leaving the protections afforded by the Constitution and entering the world of the District of Columbia. Working for the National Government is a privilege and again, privileges are taxable. This is their free-will choice.
They have willfully and knowingly made the voluntary choice or ‘election’ to have their income taxed like that of a U.S. Resident Alien. They now are classified by the National Government as lawful U.S. Taxpayers! They become the Property of the National Government for as long as they are so employed and will remain so until they make the choice to terminate the election they made when they became a federal worker, federal employee, or elected official of the National Government.
26 CFR §1.871-1(a) stipulates that “Nonresident Alien Individuals [American Nationals] are taxable only on certain income from sources within the United States [the District of Columbia] and on income from sources without the United States [the District of Columbia] which is effectively connected for the taxable year with the conduct of a trade or business [the performance of the functions of a public office per 26 USC §7701(a)(26)] in the United States [the District of Columbia].”
This regulation supports the declaration by former POTUS Taft in the Legislative Intent of the 16th Amendment which ONLY LEVIED the Federal Income Tax upon the NATIONAL GOVERNMENT.
By choosing to work for the National Government, those Nonresident Alien Individuals [American Nationals] in effect made an ‘election’ via 26 USC §6013(g) or (h) to have their income taxed. This was their voluntary choice.
(2) American National subgroup who make the choice NOT to work for the National Government
This subgroup of American Nationals are those who choose to work in the private sector. They never leave the protections of the Constitution. They are free to work and earn their living without any Federal Income Tax liability. That is unless they make an ‘election’ under 26 USC §6013(g) to be taxed as U.S. residents for purposes of determining their income tax liability under Chapters 1, 5, and 24 of the IRC.
We know that today, most American Nationals in this subgroup are filing and paying the Federal Income Tax. They started this via a sub silentio ‘election’ and may have been goaded by peer pressure, social convention, or the propaganda created by the IRS. Based on the Legislative Intent of the 16th Amendment and the U.S. Supreme Court decision in Pollock v. Farmer’s Loan and Trust Company, the National Government was prohibited from imposing such a tax upon this subgroup of American Nationals living and working in the private sector.
So the National Government found a way to get Americans to ‘volunteer to be taxed’. In order not to violate the U.S. Constitution and the 13th Amendment prohibiting slavery and involuntary servitude, the National Government ‘gave their own permission via “However, nonresident alien individuals may elect…” to draw Americans into paying this tax. To avoid any question of government-induced financial slavery or involuntary financial servitude, the National Government also provided American Nationals with a statute to terminate the ‘election’.
Think about this frightening question, “If most American Nationals have made the ‘election’ to have their income taxed liked that of a U.S. Resident Alien and no longer enjoy the protections of the U.S. Constitution, then who is left in the 50 states of the Union for the U.S. Constitution to protect?” The answer is: Hardly anyone is left.
Now do you see why former POTUS G.W. Bush stated that the U.S. Constitution is nothing but a “G.D. piece of paper!” In the District of Columbia, the U.S. Constitution has no lawful effect as it only applies to those in the now 50 states of the Union.
Sadly, he may indeed be and probably was, correct! For if all Americans are now Property of the National Government [subject to and under the dominion and control of the National Government, the U.S. Constitution is nothing more than a mere piece of artwork. If this be true, then the U.S. Constitution is little more than a historical footnote with no significance other than for propaganda use by the National Government to keep the American People from revolting.
All this has come about by the sub-silentio permission of the National Government granting American Nationals the option to subordinate their constitutional protections, sovereignty, and freedom from federal income taxation without ever violating the 13th Amendment which outlawed slavery and involuntary servitude in the now 50 states of the Union. What that Amendment did not outlaw was “voluntary indentured servitude” and which in and of itself is a aberration of slavery in a financial perspective via the Federal Income Tax.
Fortunately, there is hope for all Americans. They can terminate the ‘election’ and all the damage it does to Americans annually by the same statute that was used to entrap them: 26 USC §6013(g)(4)(A) Termination of Election.
Nonresident Alien Individual — Who they really are!
This strange-sounding term only addresses American Nationals born in one of the 50 states of the Union, or to parents of which at least one was born in one of the 50 states of the Union, or those Naturalized. Only such American Nationals have the Constitutional Citizenship of the United States [the Constitutional Republic].
The United States Treasury has formally acknowledged the validity of a Nonresident Alien Individual as one who was born in one of the 50 states of the Union. This term was recognized by the United States Supreme Court in Brushaber, v. Union Pacific Railroad, 240 U.S. 1 (1916).
Furthermore, only American Nationals [those referred to by the U.S. Congress as nonresident alien individuals] have the choice to make an ‘election’ or not to make an ‘election’ under 26 USC §6013(g)(1).
Now when you read the statutory definition created by the U.S. Congress at 26 USC §7701(b)(1)(B) you can easily see that the National Government did not want to bring this out in the open for all to clearly see: In this definition you will not find any comment about Nonresident Alien Individuals having a Constitutional U.S. citizenship and never being imposed with a liability by law for paying or filing a federal income tax. That is why you have to continually search the statutes and regulations as I did to locate 26 CFR §1.871-1(b)(4) which shows that ‘Nonresident Alien Individuals’ [American Nationals] have a Constitutional U.S. Citizenship.
Reflect back on the ‘definition’ created by the Harvard- and Yale-educated legal minds to confuse Americans for as long as they have.
26 USC §7701(b)(1)(B) Nonresident alien: “An individual is a nonresident alien if such individual is neither a citizen of the United States nor a resident of the United States (within the meaning of sub-paragraph [A]).”
Do not forget that the phrase “a citizen of the United States” as used in this statute only refers to a statutory expression based on the statutory definition at 8 USC §1401(a) “a person born in the United States and subject to the jurisdiction thereof.”
We have already covered the statutory definitions of ‘person’, ‘U.S. person’, and ‘United States’. Keep in mind that the reference to “subject to the jurisdiction thereof”' means ‘one who is under the dominion and control of the national government’ via that person being domiciled either geographically or legislatively within the District of Columbia. This does not describe American Nationals who reside in one of the 50 states of the Union and do not derive any income from a statutory trade or business … and have not made an ‘election’ to be treated like a U.S. Resident Alien. If you have done that, you can now take the option to Terminate that election!
In summary, Nonresident Alien Individuals [American Nationals] are the only ones who can make an ‘election’. They are also the only ones who have the right to expatriate. The reason they can expatriate is due to the fact that they first and foremost have a Constitutional U.S. citizenship.
Of the four groups listed above, nonresident alien individuals as they are called by the U.S. Congress can only mean that they are in fact American Nationals [those born in one of the 50 states of the Union or to parents of which at least one of them were born in one of the 50 states of the Union, or by Naturalization].
A government “of the People, by the People, and for the People?” If you believe that dream and want to hold to it, that is your choice. Personally, I know that Arizona does not have any ocean front property!
Election to be taxed, and
the choice to Terminate the Election to be taxed
26 CFR §1.871-1(a) shows that Nonresident Alien Individuals [NRAI] are not imposed with the FIT liability … unless they work for the National Government. Which is to say they “derive their income that is effectively connected with conduct of a statutory trade or business — the performance of the functions of a public office — within or without the District of Columbia [statutorily defined as the United States at 26 USC §7408(d)]”.
Something new is introduced regarding the NRAI and that is the invitation or permission granted by the National Government to make an election to have the income of a NRAI treated [taxed] like that of a U.S. Resident Alien.
“How does an NRAI, or better stated an American National, actually become liable for the FIT?” The answer is found in the statute at 26 USC §6013(g).
We have previously established by the U.S. Supreme Court decisions and the Legislative Intent of the 16th Amendment that American Nationals were never made liable for the Federal Income Tax as promulgated in the Internal Revenue Code of 1954:
- The Legislative Intent of the 16th Amendment written by former POTUS Taft on June 16, 1909 and published in the Congressional Records of the U.S. Senate on pages 3344-3345 shows clearly that the Federal Income Tax was only levied upon the National Government itself meaning those who chose to work for it.
- The USSC case of Pollock v. Farmer’s Loan and Trust Company slammed the door, if you will, in the face of the National Government informing it that their plan to tax the American People was denied and deprived of any power or authority to tax us due to the lack of Apportionment based on the Census.
- The USSC case of Stratton’s Independence v. Howbert stated: “The Federal Income Tax is a direct tax on property [earnings of American Nationals] and was invalid due to lack of Apportionment.”
So you ask yourself again the nagging question:
“How did American Nationals [meaning Nonresident Alien Individuals as euphemistically referred to by the National Government] wind up entangled in the Federal Income Tax system?”
Let’s start with the profound statement by former POTUS Franklin D. Roosevelt which is applicable to federal income tax system. He stated:
“Governments [meaning the National Government] never do anything by accident; if the [National] government does something, you can bet it was carefully planned.” [Emphasis & clarification added]
Stop right now! Read that statement two more times, please. “Are the lights coming on brighter?” Thus, we need to determine exactly what the National Government ‘carefully planned’ as a strategy to draw trusting American Nationals into the narrow scope of the Federal Income Tax in order to make them liable for this tax that the USSC had previously denied the National Government the power to do so.
The National Government developed a plan of granting ‘permission’ for American Nationals to ‘make an election’ or to ‘voluntarily choose’ to become a U.S. taxpayer. By making this ‘election’, American Nationals ‘volunteered’ to have their earnings taxed like that of a U.S. Resident Alien [a foreigner from another country who now lives and works in the 50 states or the District of Columbia].
But I have to ask each of you who read this narrative: “Did you see the ‘warning label’ in a federal document telling you what was about to happen when you elected to file your first Federal Income Tax return?” If you did get a copy of it, please forward it to me. I never got one!
The use of propaganda [originally developed by the National Government’s Creel Commission prior to WWI by Edward Bernays and Walter Lippman under the Woodrow Wilson Administration] about the Federal Income Tax during and after WWII firmly established the myth that all American Nationals had to file and pay the federal income tax.
Funny thing about the word ‘propaganda’. For years I believed that this word was a Russian word!
For most of my adult life, I was destroyed for a lack of knowledge in so many areas. I have cried out loud many times, “My God, where were all the educators, teachers, mentors, who were looked up to with great expectations for providing us the much-needed guidance in our formative years so that we would not repeat the mistakes of our parents and grandparents when we reached adulthood?” But I digress, so back to the subject.
The other part of the ‘voluntary election’ in which American Nationals were never told openly [like the health hazard warnings you see on packs of cigarettes] about the danger to their financial well-being and the stress from the IRS that would follow if they later failed to continue to pay this tax. This was well hidden from the simplistic term ‘voluntary election’ and never openly stated by the National Government to let Americans know that they indeed had the choice all along to NOT participate in the Federal Income Tax system by NOT making an ‘election’.
Additionally, there was the ingenuous act on the part of the Harvard- and Yale-educated lawyers working for the National Government that they carefully bypassed the potential concerns in the 13th Amendment. Slavery and Involuntary Servitude has been outlawed in the Constitutional Republic. What was never outlawed was methods of government to get Americans to ‘volunteer’ into financial indentured servitude.
However, to protect the National Government from ever being decried as a thief or worse, those Harvard- and Yale-educated lawyers devised ‘dual doors’ in 26 USC §6013(g) — one for entering the U.S. Federal Income Tax system and one for exiting it.
You have previously seen at 26 CFR 1.871-1(a) that the National Government gave American Nationals [again only referred to as Nonresident Alien individuals] their ‘permission’ to make an ‘election’ and thus enter the first ‘door’ of the U.S. income tax system so that the National Government can tax you heavily. They referenced the statute in 26 USC §6013(g)(1) and this is supported by 26 CFR §1.6013-6(a) regarding the ‘election’.
To avoid adverse claims in the future of slavery, or compelled association with the National Government, the same educated lawyers devised in 26 USC §6013(g)(4)(A) the offer to Terminate the Election at any time on the part of the American National [again only referred to as Nonresident Alien individuals]. This is also supported by 26 CFR §1.6013-6(b)(1) Revocation of Election.
Let’s take a closer look at each of these doors so that your questions will be addressed now.
Making the Election: Entrance Door to be Taxed
The permission to become one who accepts the national government’s offer to be treated, a rather polite word which means that the National Government will now tax your income like that of a U.S. Resident Alien for purposes of the Federal Income Tax. This financial and stress-filled insult will continue your entire life until you take the time to find the exit door.
I have selected only the needed statutory and regulatory sub-sections that are pertinent to address the doors. Thus, all other subsections are there if you want to read them but they do not pertain to your using the door to enter and exit.
26 CFR §1.871-1(a)
“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.”
26 CFR §1.6013-6(a) Election to treat nonresident alien individual as resident of the United States
(a) Election for special treatment—(1) In general.
“The effect of the election is that each spouse is treated as a resident of the United States for purposes of chapters 1, 5, and 24 and sections 6012, 6013, 6072, and 6091 of the Code for the entire taxable year. An election made under this section is in effect for the taxable year for which made and for all subsequent years…”
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.”
26 USC §6013(g)(3)
(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 citizen or resident of the United States at any time during such year.”
So there you have the essence of the National Government’s permissive expression of “may elect” so that the government can tax you without mercy for an obligation you never had imposed on you from any point in your life when you worked in the private sector!
Terminating the Election: The Exit Door
26 USC §6013(g)
(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.”
(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.”
From the above, you can readily see that you, an American National, can escape the financial indentured servitude, that has eaten away your hard-earned money. You have been duped by the very government that was designed to protect and defend you.
Only one election means that once you terminate the election you can never again re-enter the U.S. tax system. Once out, you are out for the rest of your life and you can never get trapped again.
26 CFR §1.6013-6(a)(ii)
“A husband and wife may not make an election if an election previously made under this section by either spouse has been terminated under paragraph (b) of this section.”
Here again you see that only one election means that once you terminate the election you can never again re-enter the U.S. tax system. Once out, you are out for the rest of your life and you can never get trapped again.
(b) Termination of election—(1) Revocation
“An election under this section shall terminate if either spouse revokes the election. An election that is revoked terminates as of the first taxable year for which the last day prescribed by section 6072(a) and 6081(a) for filing the return of tax has not yet occurred.
(iii) A revocation of the election is effective as of a particular taxable year if it is filed on or before the last day prescribed by section 6072(a) and 6081(a) for filing the return of tax for that taxable year. However, the revocation is not final until that last day [meaning you can change your mind up and until the last day].”
You might find it interesting to read the United States Department of the Treasury statutes at 31 USC §321(d)(1) and (d)(2) that admits the Federal Income Tax is a mere ‘gift or bequest’ you made to and for the use of the National Government.
Section 321 (d)(2) says it clearest of the two subsections, and I quote:
“For purposes of the Federal income, estate, and gift taxes, property accepted under paragraph(1) shall be considered as a gift or bequest to or for the use of the United States [National Government].” [Emphasis & clarification added]
Now does POTUS Franklin D. Roosevelt’s statement come alive, if it hasn’t already?”
The income tax election scheme was well planned and played like a well-tuned Stradivarius violin by those Harvard- and Yale-educated government lawyers.
You need to think over the Revocation of Election that we have for your use. You will never get back the money you paid in to this deceptive scheme, but you can now stop the loss of your money for the rest of your life. Go to our section on Revoke Election and take the next step.