Tax Law...

United States Code

"Federal tax law begins with the Internal Revenue Code (IRC), enacted by Congress in Title 26 of the United States Code (26 U.S.C.)."
- www.irs.gov/taxpros/article/0,,id=98137,00.html

Code of Federal Regulations

"Treasury Regulations (26 C.F.R.)--commonly referred to as Federal tax regulations-- pick up where the Internal Revenue Code (IRC) leaves off by providing the official interpretation of the IRC by the U.S. Department of the Treasury"
- www.irs.gov/taxpros/article/0,,id=98137,00.html#26cfr

Fact: USC + CFR = Tax Law

The Treasury Secretary interprets the USC then provides required details in the CFR. Here is a comparison of Section 1.

UNITES STATES CODE Determination of Tax Liability TAX ON INDIVIDUALS Sec. 1 Tax imposed (a) Married individuals There is hereby imposed on the taxable income... a tax (b)every head of a household (as defined in section 2(b)) a tax   [an individual...] (c) Unmarried individuals a tax (d) Married individuals filing separate ... a tax

CODE OF FEDERAL REGULATIONS Sec. 1.1-1 Income tax on individuals. (a) General rule. (1) Section 1 of the Code imposes an income tax on the income of every individual who is a citizen or resident of the United States and, to the extent provided by section 871(b) or 877(b), on the income of a nonresident alien individual. ... The tax imposed is upon taxable income (determined by... deductions from gross...

Notice:

1. The USC imposes a tax on the "taxable income" of individuals.
2. Then the CFR from the Treasury Secretary specifies who, where, and what.

Fact: There are required "codes", and a required condition.

Required code-words prescribed in Sec. 1.1-1

	1. Who =   "individual", "citizen", "resident", "nonresident alien individual" 2. Where =   "united states" 3. What =   "taxable income"

Required condition prescribed in Sec. 1.1-1

	Tax imposed   =   [individual + (citizen OR resident) + alien] + united states + taxable income   =   [who] + where + what   =   ?

How did the Treasury Secretary come up with who + where + what? What did the Treasury Secretary see in the code?

Who... Where... & What is Taxed

Search tax statutes using the Government Printing Office search engine:
www.gpoaccess.gov/uscode/search.html (Right-click, Open in New Window)

"The U.S. Government Printing Office disseminates official information from all three branches of the Federal Government." - www.gpoaccess.gov/index.html

	1. The Citizen

Where are tax laws written for the "taxable income" of a "citizen" of the "United States"?

First, find every section with the required code-words, and the required condition for a citizen.

Search for:

26USC* AND "citizen" AND "united states" AND "taxable income"

Copy and paste this line into the GPO's search box, and click Submit. (If typing, note the *) This is a boolean search string that will filter through all of the tax laws and leave only the sections that contain all three of these required codes. Visually, it looks like this...

UPDATE:
GPO has a new search engine.

To search using the new GPO search engine, search for:

collection:uscode and "26 U.S.C." and "citizen" and "taxable income" and "united states"

Note: Be sure to add "collection:uscode" to all following searches.

As of November 2012, Section 861 moved from 2nd to 4th result for this combination of codewords.

26USCode

AND

Who "citizen"

AND

Where "united states"

AND

What "taxable income"

GPO Search Results: Total Hits = 20 hits in year 2007

Here are the top 6 results provided by the Government Printing Office website search engine...

* Note: Sec. 861 used to be the first result prior to 2007. Now the GPO search engine shows Sec. 7701 Definitions as the first result.

Result: Section 861

Sec. 861 is number One, unless you want definitions. And 864, 863, and 865 (the sections thereunder) occupy the top 6 positions in the USC. If we disregard Sec. 7701 Definitions, then Sec. 861 and the sections thereunder comprise the Top 3 results.

What is the Treasury Secretary's interpretation of Sec. 861?

Simply look at Sec. 861 from the CFR...

CFR Sec. 1.861-8T(d)(2)(iii)
Income that is not considered tax exempt. The following items are not considered to be exempt, eliminated, or excluded income...
  (A) In the case of a foreign taxpayer...gross income (whether domestic or foreign source)
  (B) ...the gross income of a DISC or a FSC [Ed: Internat'l Sales or a Foreign Sales Corp.]
  (C)...the gross income of a possessions corporation...
  (D) Foreign earned income...

This is the Treasury Secretary's list of taxable income. Evidently, regulations "pick up where the IRC leaves off."

But, most Americans don't make any "foriegn earned income".

Notice, 26 USC 861(b) is not a list of taxable income. It is simply a paragraph referring to another paragraph, which only lists gross income, not taxable income.

	2. The Resident

Are you a resident of the United States? Copy and paste this line into the GPO search box...

Search for:

: 26USC* AND "resident" AND "united states" AND "taxable income"

Here is what you get...

26USCode

AND

Who "resident"

AND

Where "united states"

AND

What "taxable income"

[who] + where + what

GPO Search Results: Total Hits = 29 hits in year 2007

* Note: Sec. 861 used to be first result prior to 2007, but now the GPO search engine shows Sec. 7701 Definitions as the first result.

Only 28 sections are capable of meeting the required condition, but again...

Result: Section 861

And again, 864, 863, and 865 occupy the Top Six positions (and disregarding 7701, then 861, 864, and 863 are the Top 3, again).

	3. The Alien

Which section has the codes for a "nonresident alien"? Copy and paste this line into the GPO's box...

Search for:

26USC* AND "nonresident alien individual" AND "united states" AND "taxable income"

Here is what you get...

26USCode

AND

Who "nonresident alien individual"

AND

Where "united states"

AND

What "taxable income"

[who] + where + what

GPO Search Results: Total Hits = 17 hits in year 2007

* Note: Sec. 861 used to be first result prior to 2007, but now the GPO search engine shows Sec. 7701 Definitions as the first result.

Result: Section 861 is The Law

Sec. 861 is the code which must be used for all three of the individuals having the income tax imposed upon them, but what about just the "individual"?

	4. The Individual

To find the average "individual"... Copy and paste this line into the GPO search box...

Search for:

26USC* AND "individual" AND "united states" AND "taxable income"

Here is what you get...

26USCode

AND

Who "individual"

AND

Where "united states"

AND

What "taxable income"

[who] + where + what

GPO Search Results: Total Hits = 80 hits in year 2007

* Note: Sec. 861 used to be second result prior to 2007, but now the GPO search engine shows Sec. 7701 Definitions as the second result.

Result: Sec. 861 is the 3rd result in 2007... but its still the first result relevant to the question, Who is Taxed?

Notice Sec. 904 doesn't address the question - Who is taxed? Considering the type of instructions needed at this point - i.e. how to determine taxable income, and not instructions about credit, or term definitions, then Sec. 861 is again the first result.

Notice Sec. 861, 864 and 865 occupy the Top 8 results at the GPO, even though there are almost 10,000 sections in income tax law.

If you read Sec. 904, you'll notice it also demonstrates that the tax imposed is upon the foreign income of an "individual". And, Sec. 904 is even located, appropriately, in "Part III--Income from sources without the United States."

	5. What about "deductions"?

Where is the law for our deductions?

Search for:

26USC* AND "deductions" AND "citizen" AND "united states"

GPO Search Results: Total Hits = 35

Read past the definitions, and again you'll see ... Result: Sec. 861

Sec. 861 is not frivolous.

	6. Gross Income?

Which sections prescribe law for the gross income of a United States citizen?

Search for:

26USC* AND "gross income" AND "citizen" AND "united states"

GPO Search Results: Total Hits = 37

Result: Sec. 861

	7. What About Regulations?

So far, you've seen that USC "code" will produce Sec. 861 as the tax law.

But, the rules in the CFR are written to provide specifics - the instructions needed to enforce the tax. So, what do tax regulations prescribe for a citizen? Most Americans only have domestic income, so...

Where is "domestic income" prescribed in US tax regulations?

There are thousands of sections in the tax regulations, but only 5 regulations prescribe anything for "domestic income". Why so few? From the domestic citizen's point of view, isn't the entire CFR about domestic income? Evidently, not.

Source: http://ecfr.gpoaccess.gov
(Right-click, open in new window)

"domestic income" is written just 23 times, within 5 regulations.
(Update: 28 times in 6 regulations for 2007)

* Numbers shown on this graph are based on year 2004 regulations. These numbers slowly increase as new rules are added by the Treasury. In 2004, "domestic income", was only written 23 times in five regulations, in the entire Code of Federal Regulations. Four of these five regulations (80%) are found under Sec. 861, but this code-word, "domestic income", is only used to demonstrate the income tax examples.

The Treasury doesn't seem to be too concerned with "domestic income." But, then... that would mean the only alternative source is foreign income .

How often is "foreign income" prescribed, compared to "domestic income"?

Tax regulations are written almost entirely for (98%) those with "foreign income." Evidently, the Treasury Secretary takes a big interest in foreign items.

Total written = 1042 foreign income + 23 domestic income = 1065

1042 / 1065 = 97.84% Foreign

23 / 1065 = 2.16% Domestic

Where is "domestic source income" prescribed?

The Treasury Secretary has placed 96% of his own tax examples for "domestic source income" within CFR Sec. 1.861.

Almost everything prescribed for "domestic source income" (49 / 51 = 96%) is located in Sec. 1.861.

Why do tax court judges rule that Sec. 861 is frivolous when even tax regulations provide the examples for "domestic source income" almost exclusively in Sec. 861?

The tax regulations were created to list taxable income, instruct how to determine taxable income, provide specific guidance, and provide examples. It is easy to see that nearly all examples for "domestic source income", 96%, are found in Sec. 861.

Where is "foreign source income" prescribed?

So, even the term "foreign source income" is concentrated under Sec. 1.861.

Domestic income OR foreign income, 861 is required.

Want to see more graphs? Look at a Graphical View.

	CONCLUSION

Section 861 is not frivolous.

1. When searching US tax laws , Sec. 861 is No. 1 (among nearly 10,000 sections).
2. The US tax regulations concur with the statutes... Sec. 861 is again the result.

Only USC 861 meets the required condition for the imposition of the income tax prescribed by the Treasury Secretary in CFR 1.1-1. That's where he got the code for his prescriptions.

	Tax imposed = [individual + (citizen or resident) + alien] + united states + taxable income   = [who] + where + what   = Sec. 861

With digital precision... 861 is the Law.

	EXPERTS?

"How terrible it will be for you experts in the law. You have taken away the key to knowledge. You didn't go in yourselves, and you kept out those who were trying to go in." - Luke 11:52 ISV Honor? Here is honor.

Experts: Do you even know the fundamentals of codification? Why don't you use a computer to search the code? Even you must obey it. But apparently, you have all been flying by the seat of your pants thus far, judging others, without knowing your own expertise. Honor? You have disrobed yourselves. You've kept the law books from juries, books written specifically for the People. So, why can't the People when they need it most to decide the fate of their fellow citizen, read their own rules and laws in a court of law? If the law can't be discussed in a court of law, where can it be? You've kept Jury Nullification from the Jury. Why hide the Right to Nullify? The system is owned by the People, it is our Right to Nullify. You serve us. "...everyone who does evil hates the light, and doesn't come to the light, lest his works would be exposed. But he who does the truth comes to the light, that his works may be revealed..." - John 3:20-21 World English translation Frivolous? "Exempt income" is defined in Sec. 861. What do you mean, frivolous? Only for a scam will bad men need to call the facts frivolous. Your interpretation does not change what is plainly written in Code. The truth is manifest.

Didn't all of you take an Oath? Something about a Constitution? And, all enemies, foreign and domestic?

ORDER? Mr. IRS Commissioner, Mr. Treasury Secretary, Mr. President, Senators, Congresswomen, Judges, et al., You are Frivolous! "You're out of order! This whole court is out of order!" But, more than that, you are all insignificant. The System is owned by the People and operated by the system, not you. We are not your slaves. We do not belong to you. We, the People, have a Constitution! The System, our Constitution and Bill of Rights, contains limits for you, not the People. You are limited ... and easily replaced. It is the digital-age now. More of the People are searching the Code. Your tax scam can no longer be hidden. And, it goes well beyond a scam, it is treason. You should re-read the laws for treason (See How to Search). Your organized crimes may be well-organized, but you are still just criminals. The law will catch up with you, and there will be justice for all.

You're Out-of-Order.

	ORGANIZED CRIMINAL$

Who are the Americans that would betray their own country? Their numbers are not great, and...

"By their fruits you will know them." - Matthew 7:16

Politicians, bureaucrats, media executives, and other assorted liars... you are just puppets... foot soldiers, temporary Princes and micro-Queens, at best. You treasonously help to continue an illegal income tax, a modern-day slave system.

Elected today, gone tomorrow. You come, and you go - off in your golden parachutes.

But, such puppets do not control themselves.

"History records that the money changers have used every form of abuse, intrigue, deceit, and violent means possible to maintain their control over governments by controlling money at its issueance."
- James Madison - "Father of the Constitution"

So, who are the Puppet Masters?

Who are the Slave Masters?  

Who are the Rulers?

WE ARE NOT YOUR SLAVES!

Look into the future, Ruler.

You cannot hide.

"If there should be unmistakably found in his hand what was stolen ... he is to make double compensation"
-- Exodus 22:4 New World translation

You are going to pay!

	DETAILS: WHO IS TAXED? Analyzing the "Individual"

For whom were tax laws and regulations written? Simply judging from the numbers, the income tax has been created for the alien individual.

Searching the US Tax Regulations
Source: http://ecfr.gpoaccess.gov (Right-click link, Open in new window)

CFR Numbers:

* Numbers may increase with each new year as more regulations are written.

1. Choose Simple Search
2. Enter Title 26
3. Search without quotes for...


• individual citizen (15 matches)
• individual resident (18 matches)
• individual alien ( 0 matches)

Now alternate...


• citizen individual (a false positive)
• resident individual (1 match)
• alien individual (639 matches)

These numbers are from year 2004.

Results:
• Over 200 regulations containing 639 matches are written for ... alien individuals.
• Only 10 regulations containing 15 matches even mention an "individual citizen".
• Other individuals don't appear to be of much concern to the tax regulation writers... and the regulations prescribed for all individuals, even the citizen, are about ... foreign income.

CFR Instructions:

While examining regulations, we see that the Treasury Secretary keeps instructions for the computation of taxable income together in one section ...

• how to determine taxable income
• the sources of income for purposes of the income tax
• eliminated income
• determining taxable income of the taxpayer
  
  Result: Sec. 861
  
  There are many more...

"CITIZEN?" WHO?

Who is a citizen? You'll find that the citizen is just an individual.

The Law Here is the only definition for "citizen" in the United States Code, Title 26 (see data-mining results below)... USC Sec. 3121 Definitions (e) State, United States, citizen Notice that the definitions of the "State" and "United States" create many citizens or residents from those whom would otherwise be alien. The [unusually vague] definition of a "citizen" follows the definition of State and United States.

The Regulation The CFR definition for "citizen" ... CFR Sec. 1.1-1(c) - "Who is a citizen. Every person born or naturalized in the United States and subject to its jurisdiction is a citizen." For simplicity we'll ignore jurisdiction... citizen = person

But, look at who is also included as an American citizen...

CFR 31.3121(e)-1

(b) ... The term "citizen of the United States" includes a citizen of... Puerto Rico... the Virgin Islands... Guam or American Samoa.

Who is a "person"? The definition is found in the USC...

• Definitions USC Sec. 7701(a)(1) - "The term ``person'' shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation."

Like some kind of a blob a "person" can be one of several entities.

We'll ignore all of the other entities for now and say ... person = individual

So, the tax is upon the "individual" as stated in USC Sec. 1...

citizen = person = individual

No big surprises here. A citizen is just an individual.

"TAXPAYER?" WHO?

Who is a taxpayer?

• See Definitions, USC Sec. 7701(a)(14) - 'The term ``taxpayer'' means any person subject to any internal revenue tax.'
• For simplicity we'll disregard the second condition, "subject to", so ...

taxpayer = person

Who is a person?

• Again, see Definitions, USC Sec. 7701(a)(1) - "The term ``person'' shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation."
  
  Person includes other entities, but for now... person = individual

So... taxpayer = person = individual

KEYWORD: "individual"

So, the tax is imposed on the individual as written in the USC, but is it just any individual?

FINDING THE INDIVIDUAL

Searching the US Tax Law
Source: http://www.gpoaccess.gov/uscode/search.html
(Right-click, open in new window)

USC Numbers: The tax imposed is upon "every individual ... citizen or resident" and the "alien individual." But, it appears that the income tax laws are really written for the "alien individual"...

Copy and paste these into the GPO search box...


• 26USC* AND "citizen individual"
  (2 Total Hits, but no definition or results)

• 26USC* AND "individual citizen"
  (5 Total Hits, but no definition)
  - Even for an individual citizen, 'Sec. 933 Income from sources within Puerto Rico' is the first result.

• 26USC* AND "resident individual"
  (6 Total Hits)

• 26USC* AND "individual resident"
  (6 Total Hits)

• 26USC* AND "alien individual"
  (51 Total Hits)

The tax laws are primarily concerned with alien individuals. Notice the definition of alien, which is located in USC Sec. 7701(b)(1).

USC Instructions: What does the term "individual" mean, and include, in the United States?

• 26USC* AND "term" AND "individual" AND "means" AND "united states"
  (174 Total Hits)
  - Notice how high Sec. 861, 864 and 865 are in results for this query [position 4, 7, and 12 ].

• 26USC* AND "term" AND "individual" AND "includes" AND "united states"
  (106 Total Hits)
  - Sec. 861, 864 and 865 are again in the same positions [4, 7, and 12 ].

You will see that there isn't a section prescribing what an "individual" means or includes, in the USC, but it's obvious where the subject matter for these codes has been written in the USC.

Want to compare it to something?

All are liable to the tax imposed, but liable for what?
Isn't it taxable income?

What is "taxable income" for a "citizen", regardless of the "individual" or "United States"?

• 26USC* AND "citizen" AND "taxable income"
  (24 Total Hits)
  - Notice, Sec. 863, 865, 864 and 861 are all included, but Sec. 61 is not. And notice, only 23 sections exist which prescribe anything for this part of the equation (24th Hit is just a query report)...

• Citizens moving in and out of Puerto Rico - Sec. 933. (Again, the 1st result after Sec. 1 imposition.)
• Citizens who are involved with "foreign personal holding companies" - Sec. 6035
• Nonresident alien individuals and foreign corporations - Sec. 906
  
  
The remaining results are all about foreign 'this' and foreign 'that.'

This result shows very well 'who' the citizen with taxable income is, maybe for good reason because it defines "Foreign earned income" and "earned income", and is logically located under "Part III--INCOME FROM SOURCES WITHOUT THE UNITED STATES":

• Sec. 911. Citizens or residents of the United States living abroad

It turns out that you won't find the definition for "individual" in the Tax Laws.

Why?

TheTreasury Secretary defines the "individual" in the Code of Federal Regulations.

The Treasury Secretary's job (or his delegate) is to interpret the laws from the USC, and then write the tax rules in the Code of Federal Regulations:

Sec. 7805. Rules and regulations
(a) Authorization

Except where such authority is expressly given by this title to any person other than an officer or employee of the Treasury Department, the Secretary shall prescribe all needful rules and regulations for the enforcement of this title, including all rules and regulations as may be necessary by reason of any alteration of law in relation to internal revenue.

The Secretary shall prescribe all needful rules for the enforcement, and so far, we know with certainty that the "individual" is a necessary subject of enforcement.

	1. An Individual's Identity

"all persons, the small and the great, and the rich and the poor, and the free and the slaves... a mark... and that nobody might be able to buy or sell except a person having the mark, the name... or the number of its name. Here is where wisdom comes in: Let the one that has intelligence calculate the number... for it is a man's number"
-- Revelation 13:16-18

What does the Treasury Secretary prescribe for the "individual"?

The I.D. number of the "individual" ... is the I.D. number issued to an alien individual for use in filing.

This implies something ...

If an alien is identified, by the regulations, and apparently by the IRS as the individual who must have the "individual taxpayer identification number", then ...

Can an Alien also be a Citizen?

Evidently, an alien may have a Social Security number ...

CFR Sec. 301.6109-1
(g) Special rules for taxpayer identifying numbers issued to foreign persons--(1) General rule--(i) Social Security number. A social security number is generally identified ... as a number belonging to a U.S. citizen or resident alien individual.

If an alien individual can have a social security number, can an alien individual also be a citizen or resident of the United States? Let's see...

"individual who is a citizen"

Considering that CFR Sec. 1 imposes an income tax on every "individual who is a citizen"...

Who is the "individual who is a citizen"? USC Sec. 3121. Definitions (e) State, United States, and citizen (1) State The term "state" includes ... Puerto Rico, the Virgin Islands, Guam, and American Samoa. (2) United States The term "United States" ... includes Puerto Rico, the Virgin Islands, Guam, and American Samoa. An individual who is a citizen of... Puerto Rico (but not otherwise a citizen of the United States) shall be considered, for purposes of this section, as a citizen of the United States. Isn't this the "individual who is a citizen"? You'll quickly see Sec. 3121 is the only section in the USC that defines a "citizen." Take a look... Search the USC (GPO) for ... 26USC* AND "individual who is a citizen" (6 Total Hits) The results: Sec. 6039G. Information on individuals losing United States citizenship Sec. 906. Nonresident alien individuals and foreign corporations Sec. 6012. Persons required to make returns of income Sec. 3231. Definitions Sec. 6654. Failure by individual to pay ... Query Report Why won't the GPO search function return the 'individual who is a citizen' located in Sec. 3121? Is this term being filtered? Now try this same search using your own copy of the Tax Laws, and your own computer to do the searching. Open or download a copy of the Tax Code from the U.S. House website: http://uscode.house.gov/download/title_26.shtml To search, use Edit >> Find, or Ctrl+F and try searching the law again with your web browser. Search without quotes for ... individual who is a citizen (15 matches) The results: Sec. 406. Employees of foreign affiliates covered by section 3121 ... Sec. 407. Certain employees ... engaged in business outside the United States Sec. 679. Foreign trusts ... Sec. 861. Income from sources within the United States Sec. 861. Income from sources within the United States, in Amendments Sec. 864. Definitions and special rules Sec. 872. Gross income Sec. 872. Gross income, in Amendments Sec. 943. Other definitions and special rules (from Part III - Income from Sources Without The United States) Sec. 1361. S corporation defined Sec. 1361. S corporation defined Sec. 3121. Definitions (the only definiton of "citizen" in 26USC -'An individual who is a citizen' ) Sec. 3306. Definitions (notice how carefully the term "American employer" is defined compared to "citizen", in 3121. Shouldn't the law be required to define "citizen" with the same language and statutory construction?) Sec. 3306. Definitions, in Amendments. Sec. 6038A. Information with respect to certain foreign-owned corporations

A citizen... = person = individual = alien

Read them all. You'll see these are all about foreign income
... and that the "individual who is a citizen" is an alien

Now re-examine the tax regulations...

CFR 31.3121(e)-1

(b) ... The term "citizen of the United States" includes a citizen of... Puerto Rico... the Virgin Islands... Guam or American Samoa.

If the CFR and USC Sec. 3121(e) and USC 3306(j) can make citizens and residents out of aliens, then the question becomes...

Who is the individual?

The law states it clearly...

USC Sec. 7701. Definitions
(b)(1)(B) Definition ... 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.

If such individual is neither a citizen nor resident, an individual is a nonresident alien. USC Sec. 7701 states it accurately...

individual = alien

(This is also how the CFR prescribes the definition of "individual", see definitions below).

According to USC Sec. 3121(e), it is possible that an alien "shall be considered" a citizen or resident of the United States. And, by re-defining "State" and "United States", USC Sec. 3121(e) transforms many aliens into "every individual who is a citizen or resident of the United States".

Evidently, an alien can be a citizen.

	2. Withholding

Whose idea was it to take the money from a citizen, resident, or alien before it even gets to our bank?

Pay-as-you-go

Milton Friedman

Bernard Baruch

Beardsley Ruml

Is withholding for citizens written in the Code? Is it in the regulations? Is it color of law?

Which "individuals" are subject to withholding?

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

Is withholding for the citizen, the resident, and the alien?

Withholding? Search the Tax Regulations (CFR)
Source: http://ecfr.gpoaccess.gov
(Right-click, Open in new window)

eCFR Boolean Search - a search which will find this AND that AND the other thing.
1. Click on Boolean Search
2. Enter Title 26
3. Search for...

• scope AND withholding (45 matches)
• scope AND rules AND withholding (38 matches)
• scope AND rules for withholding (1 match)
  
  You'll find that the "scope" for "withholding" is in Sec. 1441-1, a section about "foreign persons".

• rules AND withholding AND citizen (31 matches)
• rule AND withholding AND citizen (21 matches)

• requirement AND withholding AND citizen (21 matches)
• require AND withholding AND citizen (11 matches)
  
  Where is the coded requirement for deducting and withholding of tax for citizens? Notice, even the instructions written for the citizens are about foreign income

• withholding AND nonresident alien (83 matches)
• withholding AND resident (80 matches)
• withholding AND citizen (44 matches)



• withholding AND alien individual (52 matches)
• withholding AND individual resident (3 matches)
• withholding AND individual citizen (3 matches)
  
  "Withholding" of tax on an "individual citizen" is missing.

The data-mining results are foreign and alien ...even for American citizens.

eCFR Simple Search - Finds simple text strings.
Source: http://ecfr.gpoaccess.gov

Copy and paste these lines in the Simple Search box, enter Title 26


• withholding of income tax
  (18 matches)
• subject to withholding of tax
  (6 matches)
  
  Notice the results focus on everything foreign



• rules for withholding
  (6 matches)
• rules of withholding
  (5 matches)



• requirement for the deduction and withholding of tax
  (2 matches)
  This requirement is only written for a "foreign person" It is located within the title of CFR Sec. 1.1441-1. There is only one regulation with this title.

If a regulation exists with the "requirement for the deduction and withholding of tax on payments to foreign persons"... Why is there no regulation prescribed for "payments to U.S. persons" or "domestic persons"?

Is this why?

• withholding of federal income tax
  (1 match)
  -- Voluntary?

Voluntary... how familiar. Isn't that what the tax pro-testers have called the income tax for many years? It appears they were correct.

eCFR Proximity Search - a search that will find this [within X number of characters from] that.
Source: http://ecfr.gpoaccess.gov
1. Click on Proximity Search
2. Enter Title 26
3. Search for...

• requirement NEAR withholding (63 matches)
  
  Incredibly, the very first match begins with alien individuals and foreign corporations

• require NEAR withholding (24 matches)
  
  Clearly, Sec. 1.1441, withholding tax on foreign persons, is the prevalent section

• withholding NEAR alien (39 matches)
• withholding NEAR resident (38 matches)
• withholding NEAR citizen (1 match, but it still applies to aliens)

• withholding NEAR alien NEAR individual (24 matches)
• withholding NEAR resident NEAR individual (11 matches)
• withholding NEAR citizen NEAR individual (0 matches)
  
  There are plenty of tax regulations for resident and alien individuals ...but not for citizens.

• withholding NEAR individual NEAR united states (5 matches)
  
  The individual in/of the United States appears to be; a foreign corporation, a foreign person, or a nonresident alien individual (i.e. [individual] foreign corporation, [individual] foreign person, nonresident alien individual).

It is impossible to not notice that all of the regulations are about foreign income and aliens.

• united states NEAR individual NEAR income tax (29 matches)
• united states NEAR individual citizen NEAR income tax (3 matches)

Even in the United States, for a citizen or any individual, the results are foreign and alien ...

Withholding for Who? Searching the Tax Laws (USC)
Source: http://www.gpoaccess.gov/uscode/search.html
(Right-click, Open in new window)

Copy the following lines "as is."
Use quotes and asterisk.


• 26USC* AND "withholding"
  (83 Total Hits)
  
  'Sec. 3402. Income tax collected at source', the requirement of withholding is the first result

• 26USC* AND "individual" AND "withholding"
  (44 Total Hits)

Notice how many laws are written for foreign incomes and aliens

The Law defines a "withholding agent", but not "withholding"...

• 26USC* AND "term" AND "withholding" AND "means"
  (44 Total Hits)
• 26USC* AND "term" AND "withholding" AND "includes"
  (32 Total Hits)

• 26USC* AND "definitions" AND "withholding"
  (39 Total Hits)
• 26USC* AND "definitions" AND "withholding" AND "means"
  (34 Total Hits)
• 26USC* AND "definitions" AND "withholding" AND "includes"
  (28 Total Hits)

• 26USC* AND "definition" AND "withholding"
  (17 Total Hits)
• 26USC* AND "definition" AND "withholding" AND "means"
  (16 Total Hits)
• 26USC* AND "definition" AND "withholding" AND "includes"
  (13 Total Hits)

Notice that for most of us a withholding agent is not our employer.

According to the law, a "withholding agent" is only allowed to deduct and withhold from "nonresident aliens" , "foreign corporations", and "foreign organizations"

USC Sec. 7701(a)(16) Withholding agent
The term ``withholding agent'' means any person required to
deduct and withhold any tax under the provisions of section 1441, 1442, 1443, or 1461.

All of the laws, and regulations, that make a "withholding agent" required (CFR Sec. 1441... ) to deduct and withhold any tax are laws for aliens and foreign corporations. So, why is there no "withholding agent" for a U.S. citizen, or U.S. individual, or U.S. person?

• 26USC* AND "withholding" AND "alien" AND "individual"
  (22 Total Hits)
• 26USC* AND "withholding" AND "resident" AND "individual"
  (21 Total Hits)
• 26USC* AND "withholding" AND "citizen" AND "individual"
  (17 Total Hits)
• 26USC* AND "withholding" AND "u.s. person"
  (No results, but a U.S. person is defined.)

Is it just a coincidence, that Secs. 1441, 3401, and 3402 are found in nearly every search?

Take a look at the specific instructions in the USC, and you'll see the requirement.

USC Sec. 3402(a) Requirement of withholding
(1) In general
Except as otherwise provided in this section, every employer making payment of wages shall deduct and withhold...

Who is the employer?

USC Sec. 3401 Definitions
(d) Employer
... the term, "employer" means the person for whom an individual performs or performed any service...

Notice that the employer is employing an individual.

Where is the definition of "withholding"?

Where is the definition of "individual"?

	3. Definitions

Search the Code of Federal Regulations
Source: http://ecfr.gpoaccess.gov

Definitions: Withholding

Choose Proximity Search >> Enter Title 26 >> Search for...


• term NEAR withholding NEAR means (12 matches)
• term NEAR withholding NEAR includes (9 matches)

• definition NEAR withholding NEAR means (0 matches)
• definitions NEAR withholding NEAR means (1 match) Use plural word - definitions.

The definition of "withholding" is only written in CFR Sec. 1.1441-1.

But, section 1.1441-1 is for aliens and foreign incomes

Here is just one of the many examples where a term is hidden on the eCFR website, at least that is the effect when a term is written in italics. The codes, if they include a word in italics, are not returned in search results...

Testing a False Negative Result -
Choose Simple Search >> Enter Title 26 >> Search for...


• the term withholding means
  (0 matches)
  -- No matches?
  
  But, it does exist - in Sec. 1.1441-1(c)(1) - next to the definition for "individual" and "U.S. person."

Notice this text string shows up just fine on the other GPO CFR website, put this into their search box:
"the term withholding means"
(http://www.access.gpo.gov/cgi-bin/cfrassemble.cgi?title=200526)

The tax imposed is upon the "individual" and the "alien individual" (CFR Sec. 1.1-1), ... And, the "employer" is a "person" [the blob] that is served by "an individual" (USC Sec. 3401)...

So ... Where is the definition for "individual" written?

Definitions: Individual

The definition for "individual" is located in the same paragraph as the definition of "withholding"... (see Data-mining for the "individual" below)

26 CFR 1.1441-1 "Requirement for the deduction and withholding of tax on [...everyone]"

(c) Definitions--
 (1) Withholding. The term withholding means the deduction and withholding of tax at the applicable rate from the payment.
 (2) Foreign and U.S. person. The term ... U.S. person is a person described in section 7701(a)(30), the U.S. government (including an agency or instrumentality thereof), a State (including an agency or instrumentality thereof), or the District of Columbia (including an agency or instrumentality thereof).
 (3) Individual--
  (i) Alien individual. The term alien individual means an individual who is not a citizen or a national of the United States. See §1.1–1(c).
  (ii) Nonresident alien individual. The term nonresident alien individual means a person described in section 7701(b)(1)(B), an alien individual who is a resident of a foreign country under the residence article of an income tax treaty and §301.7701(b)–7(a)(1) of this chapter, or an alien individual who is a resident of Puerto Rico, Guam, the Commonwealth of Northern Mariana Islands, the U.S. Virgin Islands, or American Samoa as determined under §301.7701(b)–1(d) of this chapter. An alien individual who has made an election under section 6013 (g) or (h) to be treated as a resident of the United States is nevertheless treated as a nonresident alien individual for purposes of withholding under chapter 3 of the Code and the regulations thereunder.

That's it? What about a citizen? Why isn't a individual citizen included in the definition of "individual"?

The definition of an individual is clearly written in plain English. The Treasury Secretary didn't just forget to add a citizen to the definition of individual. He knew better, obviously. Notice, this is the only definition of "individual" (determined by data-mining the government's own GPO) that exists in the CFR.

According to the tax regulations...

individual = alien

This definition concurs with all of the data-mining results we've seen so far...

1. The required codes - individual, citizen, resident, united states, and taxable income; and the required condition for the tax imposed (who + where + what = USC Sec. 861) clearly demonstrate the income tax belongs to aliens and foreign income
2. The examples given for "domestic source income" and the instructions for a "computation of taxable income from sources within the United States" are found in CFR Sec. 1.861; all alien , foreign
3. The number of laws and regulations written for an "individual" are overwhelmingly for aliens and even the instructions for citizens will be for aliens and foreign items
4. The IRS's own ID-number, for the individual taxpayer, is for aliens [CFR 301.6109-1(d)(3)]
5. The fact that aliens can also be considered citizens or residents of the U.S. [USC 3121(e)]
6. "Requirement for the deduction and withholding of tax" from any person or individual [CFR 1.1441-1], and the duties of a withholding agent [USC Sec. 7701(a)(16)], are exclusively for aliens
7. And finally, CFR 1.1441-1(c)(3) shows that the definition of "individual" means only an alien

Notice section 1.1441-1 also defines a "U.S. person", so....

• Why doesn't Sec. 1.1441-1 define a "U.S. individual"?
• Why isn't "foreign person" or "U.S. person" included within the "definitions" for "Individual"?
• Why isn't "foreign person" or "U.S. person" included in the imposition of tax in Sec. 1.1-1?

Isn't it because a U.S. individual is not taxed on domestic income, and that in addition to being "a citizen or resident of the United States", a "U.S. person" is also:

1. "the U.S. government"
2. "a State"
3. "the District of Columbia (including ...)"
   -- [26CFR 1.1441-1(c)(2)]

"I want more!"
[the blob grows bigger as it consumes]

CFR Sec. 1.1441-1 has the only definition for "individual" (specifically) and the only definition for "withholding" in the CFR or USC.

If you still want to confirm that CFR Sec. 1.1441-1 contains the only definition for "individual" in the Tax Laws or Regulations, it's very easy to do so by using the Government Printing Office search engine...

	Data-mining for the "individual"

Searching the Laws (USC) for the definition of "individual"
Source: http://www.gpoaccess.gov/uscode/search.html
(Right-click, Open in new window)

Use the quotes as shown, and note the asterisk*.


• 26USC* AND "individual" AND "means"
  (334 Total Hits, see last Hit called Query Report; 333 docs)
• 26USC* AND "individual" AND "includes"
  (194 Total Hits)
• 26USC* AND "definition" AND "individual"
  (103 Total Hits)
• 26USC* AND "definition" AND "individual" AND "means"
  (97 Total Hits)
• 26USC* AND "definition" AND "individual" AND "includes"
  (59 Total Hits)
• 26USC* AND "definition" AND "individual" AND "resident"
  (26 Total Hits)
• 26USC* AND "definition" AND "individual" AND "alien"
  (22 Total Hits)
• 26USC* AND "definition" AND "individual" AND "citizen"
  (19 Total Hits)

• 26USC* AND "individual" AND "united states"
  (234 documents found) -- See last Hit called Query Report for number of documents found.
  
  Notice how high Sec. 861, 864 and 865 are in the list of results for this query; position 4, 7, and 12. If you consider the content required for this query, then Sec. 861 is the primary result.
  You also shouldn't miss the fact that the next applied result is Sec. 871, "Tax on nonresident alien individuals"

Even if this search is narrowed further, the laws for an individual in the United States will differ little...

• 26USC* AND "term" AND "individual" AND "means" AND "includes" AND "united states"
  (100 Total Hits)
  
  Again, see how high Sec. 861, 864 and 865 are in the list of results for this query; 4, 7, and 12.
  
  The next applied result is again Sec. 871, "Tax on nonresident alien individuals"

The definition of "individual" is not written in the USC, it's in CFR 1441-1.

Search the Code of Federal Regulations for the definition of "individual"
Source: http://ecfr.gpoaccess.gov
(Right-click, Open in new window)

eCFR Proximity Search
1. Click on Proximity Search
2. Enter Title 26
3. Search for...

• individual NEAR means (161 matches)
• individual NEAR includes (141 matches)

• term NEAR individual NEAR means (83 matches)
• term NEAR individual NEAR includes (44 matches)

• definition NEAR individual NEAR means (3 matches)
• definition NEAR individual NEAR includes (0 matches)

• definition NEAR individual NEAR taxpayer (2 matches / 1 reg) - This search produces one regulation, CFR Sec. 301.6109-1 Identifying numbers, "issued to an alien"

eCFR Boolean Search
Source: http://ecfr.gpoaccess.gov
1. Click on Boolean Search
2. Enter Title 26
3. Search for...

• individual AND means (618 matches)
• alien individual AND means (58 matches)
• nonresident alien individual AND means (54 matches)
  
  Sec. 1.1441-1, for aliens and payments to foreign persons , is found in each.

• term AND individual AND means (522 matches)
• term AND alien individual AND means (52 matches)
• term AND nonresident alien individual AND means (49 matches)
  
  Sec. 1.1441-1, for aliens and payments to foreign persons , is found in each.

• definition AND individual AND means (283 matches)
• definition AND alien individual AND means (28 matches)
• definition AND nonresident alien individual AND means (25 matches)
  
  Sec. 1.1441-1 has the definition of "individual"; the individual is an alien

There aren't too many regulations to read in order to confirm. And, it's a quick read because all the keywords are highlighted by the Government Printing Office.

eCFR Simple Search
Source: http://ecfr.gpoaccess.gov

• individual who is a citizen
  (21 matches)
  
  All foreign income or not applicable to Income taxes, e.g. Gift taxes,...

• individual means
  (3 matches)
  
  Why is Sec. 1.1441-1(c)(3) missing?

Italic words experience a filtered effect on the eCFR GPO search engine. So, try searching again at the other GPO CFR website:
http://www.access.gpo.gov/cgi-bin/cfrassemble.cgi?title=200526

• individual who is a citizen
  (23 Total Hits)
• individual citizen
  (23 Total Hits)
• individual means
  (27 Total Hits)
  
  Notice Sec. 1.1441-1 is found at the other GPO website.

You may also want to try searching through a PDF copy of regulations on your own computer. Download PDF-format regulations here.

Code is precise. There can be only one definition for an object. That's the reason for codification; to have specified instructions and definitions is the only way any system can work.

There is only one definition for an "individual", it's written in 26CFR 1.1441-1(c)(3).

The "alien individual" is the legally defined "individual."

The tax imposed is on the legally defined.

	4. Individuals required to file income tax

Who must file an income tax return?

§ 1.6012-1 Individuals required to make returns of income.

(a) Individual citizen or resident—(1) In general. Except as provided in subparagraph (2) of this paragraph, an income tax return must be filed by every individual for each taxable year beginning before January 1, 1973, during which he receives $600 or more of gross income, and for each taxable year beginning after December 31, 1972, during which he receives $750 or more of gross income, if such individual is:

(i) A citizen of the United States, whether residing at home or abroad

(b) Return of nonresident alien individual—(1) Requirement of return—(i) In general. Except as otherwise provided in subparagraph (2) of this paragraph, every nonresident alien individual (other than one treated as a resident under section 6013 (g) or (h)) who is engaged in trade or business in the United States at any time during the taxable year or who has income which is subject to taxation under subtitle A of the Code shall make a return on Form 1040NR. For this purpose it is immaterial that the gross income for the taxable year is less than the minimum amount specified in section 6012(a) for making a return.

(Notice that only aliens are absolutely required to file a return. A citizen is provided a condition in which it's possible that the citizen may not need to file an income tax return. It is a small amount, but the condition does exist.)

Individual citizen

Who is the "individual citizen" that must file a return?

Search the Code of Federal Regulations

eCFR Simple Search
Source: http://ecfr.gpoaccess.gov
(Right-click, Open in new window)

• individual citizen
  (15 matches)

There are only 15 matches in 26CFR with rules for an "individual citizen". What do they say?

eCFR Boolean Search

• individual citizen AND income tax (7 matches)
• individual citizen AND file AND return (5 matches)
• individual citizen AND filing AND return (7 matches)
• individual citizen AND required to file AND return (5 matches)
• individual citizen AND required to file (5 matches)
• individual citizen AND filing AND instructions (3 matches)

You'll see that everything written for an "individual citizen" is found in just 10 regulations (*eCFR, 2006).

We know that Sec. 1 says the income tax is imposed on all three of these individuals...

1. the individual citizen (individual who is a citizen)
2. the resident
3. the nonresident alien individual

And, we know the required condition for the income tax in CFR Sec. 1...

Tax imposed = [individual + (citizen OR resident) + nonresident alien] + united states + taxable income

= who + where + what

And, if you look, you'll see that the following is the required condition for the income tax given in USC 1...

Tax imposed = taxable income + every individual

So, notice that even when a citizen is referred to as an "individual citizen", the rules exist together...

• individual citizen AND resident AND income tax (6 matches)
• individual citizen AND nonresident alien AND income tax (6 matches)
• individual citizen AND nonresident alien AND resident (6 matches)

eCFR Proximity Search
Source: http://ecfr.gpoaccess.gov

• individual citizen NEAR income tax (6 matches)

Key: Who must file an income tax return? And, what about the condition in which it may be possible for a citizen to not have to file a return?

Who must (shall) file is easily found above within the 15 matches for an "individual citizen"...

In addition to those who shall file, the individual citizen must file only if he receives $750 or more of "gross income" (in the worst case) - CFR Sec. 1.6012-1, unless the individual citizen meets an exception provided by subparagraph (2).

However ... there may be no gross income at all. Why? Because it's possible to not have any gross income ... the rules say it is so...

"more common items ... are ... excluded from gross income entirely." - CFR Sec. 1.61-1(b)

Notice that only Sec. 1.861 tells us how gross income is excluded entirely...

eCFR Proximity Search
Source: http://ecfr.gpoaccess.gov

• income NEAR excluded NEAR entirely
  (2 matches) - Sec. 1.861
  ["See paragraph (d)(2) of this section with respect to ... excluded income."]

Only Sec. 1.861 tells us about the gross income enumerated in Sec. 1.61 ["Except as otherwise provided..."]

eCFR Simple Search

• gross income enumerated
  (1 match) - Sec. 1.861
  ["namely: (i) Compensation...; (ii) Gross income...; (iii) Gains...;" ]
  

According to regulations, only a nonresident alien individual must file. There isn't a minimum requirement for aliens, they must simply file returns - CFR 1.6012-1(b)

What's the deal with the citizen?

How can common items be excluded entirely?

A domestic-citizen reading the tax rules will find that their income belongs in a specified "class of gross income". It cannot be confused because the rules say it again clearly...

• "[gross income] may include, or consist entirely of, excluded income" - CFR Sec. 1.861-8
• "a class of gross income may include excluded income." - CFR Sec. 1.861-8

And, if you look just a little harder and closer...

e-CFR Simple Search
Source: http://ecfr.gpoaccess.gov , Title 26

• class of gross income
  (102 matches) - Almost all are in Sec. 1.861 and thereunder.



• excluded income
  (13 matches) - Six are located in Sec. 1.861



• eliminated income
  (4 matches) - All matches are located in Sec. 1.861
• there may be no item
  (1 match) Sec. 1.861-8
  [An instruction, a conditional statement, a vital condition that truly exists in the Code of Federal Regulations, and would be a critical condition within any Code.]

So, if there may be no item of gross income, a citizen will definitely need...

• specific guidance
  (1 match) Sec. 1.861-8
• specific sources
  (3 matches) All matches are in Sec. 1.861-8

A citizen will also need any rules written for the specific deductions...

• specific deductions
  (1 match) Sec. 1.861-8

And, a citizen will need to know how to...

• allocate deductions
  (1 match) Sec. 1.861-8
• allocating the deduction
  (2 matches) Both in Sec. 1.861
• some deductions
  (2 matches) Both in Sec. 1.861-8
• most deductions
  (1 match) Sec. 1.861-8
• various deductions
  (1 match) Sec. 1.861-8
• all deductions of the taxpayer
  (1 match) Sec. 1.861-8
• deductions to gross income
  (3 matches) One refers to 1.861, and one is Sec. 1.861-8



• deductions to excluded income
  (1 match) Sec. 1.861-8

And, of course, along with the instructions for deductions, the instructions for...


• how to determine taxable income
  (2 matches) Both in Sec. 1.861-8

It cannot be missed, Sec. 1.861 is not frivolous, it is vital.

Exempt income? What do the rules say?

Only 1.861 prescribes what is eliminated for federal income tax. Only Sec. 1.861 defines "exempt income"...

• eliminated for federal income tax
  (1 match)
  ["Exempt income ... defined"] - Sec. 1.861-8T(d)(2)(ii)

	Conclusion...

"every individual... and nonresident alien individual"
- 26CFR Sec. 1.1-1

Who is the "nonresident alien" ?

"26USC 7701
 (b) Definition of ... nonresident alien
  (1) In general...
   (A) An...individual"
   (B) An individual..."

"alien" = individual.

Definition: alien = individual

Who is the "individual" ?

You may consider yourself an "individual"... but are you the legal definition of an "individual"?

After seeing all of the data-mining results on this page, which produce foreign and alien income ... isn't this all you really needed to know about the income tax...

1. There is an income tax ...

   USC Sec. 1 "imposed on the taxable income of ... every ... individual"

2. The definition of "individual" ...

   CFR Sec. 1441-1 "Requirement for the deduction and withholding of tax
   [...for anyone]
   (c) Definitions--
    (1) Withholding.
    (2) Foreign and U.S. person.
    (3) Individual--
     (i) Alien individual
     (ii) Nonresident alien individual..."

The "individual" is an alien!

Definition: individual = alien

	Notice, it has been verified from both perspectives, both sides, both definitions...

Definition: individual = alien

Definition: alien = individual

Result: individual = alien = individual

Concurrence.

The codes are clear. The Code is simple.

Organized-criminals are operating under color of law, stealing labor from countrymen. Simple treason.

Liars and Traitors: Giving us the Business

"The business ... is to destroy the truth, to lie outright, to pervert, to vilify... to sell his country... We are the tools and vassals of rich men behind the scenes. We are the jumping jacks, they pull the strings and we dance. Our talents... and our lives are all the property of other men. We are intellectual prostitutes.
-- John Swinton, New York journalist speech before his fellow news writers

Traitors:
Truth also has a code, a pattern, but you do not fit the pattern. Your pattern is bad. You lie. You are a virus in the system, to be quarantined.

Truth and false. What's your choice?

"If there should be unmistakably found in his hand what was stolen ... he is to make double compensation"
-- Exodus 22:4 New World

None of you can hide. The Law will catch up, with the Truth, and the guilty.

You are all going to pay.