Federal Income Taxes are not Mandatory; They are Voluntary Elections

This page and the next page, Another Explanation, are immensely important for you to read and understand thoroughly with respect to everything and anything having to do with your involvement in paying taxes. Make sure you read everything on these two pages. There is a lot to read and a lot to digest. If you wish to purchase the templates, contact me at the email at the very bottom of the page. If you have questions, schedule time with me and we will discuss everything.

The Internal Revenue Code (IRC) is the directive, the codes and stipulations, for the Internal Revenue Service. Interestingly, most accountants are not even aware that the section of United States Codes reserved for the IRS is called Title 26. The rest of us also have no clue about Title 26. We rely on the 'experts' - accountants, tax lawyers, and specialists.  But, the experts themselves don't know what is going on.  And yet, we still rely on them!  

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Well, it's time to look into all matters pertaining to the IRS, the IRC, and Title 26. For instance, we consider the IRS to be a scary organization and even a scary word!  But, the IRS is but a collection agency, a collection agency for the Federal Reserve. As a matter of fact, you can hire the IRS and, at your discretion, request that they pursue someone who has refused to pay you monies that are rightfully owed to you. But, we have been taught to look at the IRS as the big, bad wolf! And it is! - if you are ignorant of what it is and how it operates. However, it becomes your tool if you understand what is on these pages.

So, I am going to present, with much repetition, so that all of this data gets drilled into your head, information about the Internal Revenue Code, the Internal Revenue Service, a Constitutional Amendment, codes, statutes, and court cases that irrefutably show that the IRS is not to be feared. Quite the opposite. And, you are going to be fascinated with this information because it affects you directly.

Let's begin.......

Title 26 of the United States Code (26 USC) is the Internal Revenue Code. It has everything to do with the Internal Revenue Service. In particular, 26 U.S.C. § 7806(b) (read like this: Title 26 of the US Code, Section 7806, subsection (b) says that Title 26, in its entirety, is not positive law. Specifically, it states in part:  “No inference, implication or presumption of legislative construction shall be drawn or made by reason of the location or grouping of any particular section or provision or portion of this title…nor shall…the contents of this title be given any legal effect.”

In other words, Section 7806(b) states clearly that the Internal Revenue Code has never been enacted into law as no legislative construction has ever occurred regarding this code. Now, if you do not understand the word 'enacted' * or the term 'legislative construction,' ^ then you still may not know what this particular section of the code is stating. 

* Enacted -  To establish by law; to perform or effect; to decree. The usual introductory formula in making law is, "Be it enacted...."  ~ per Black's Law Dictionary, 4th Edition. [In other words, if a code is not enacted, it has not become law].

 ^ Legislative Construction - the action undertaken by a legislative body to enact a law.

Whoa! Whoa! Whoa! Wait up! Wait a minute! Is this saying that the Internal Revenue Code, in Section 7806(b), states that the code has never been made law by any session of Congress since it began taxing income as of February 25, 1913, and that, in effect, it is not law? That is correct. It is not law for the people in the 50 states of the Union. It is code, however, for those residing in the statutory United States (the District of Columbia), its territories and possessions, and for those who have elected to pay. What do you mean?!  Per the 16th Amendment, the IRS can tax corporate and individual income, gifts, and estates within the United States (the District of Columbia) but only if you elect (volunteer) to pay! 

You may think the last sentence above in bold is simple to understand. And you may think that you comprehend it!   Herein lies the big mistake!   You don't understand the above bolded sentence. You think you are following the law that states that you, as an individual living in the States, are obligated to pay federal income taxes. But as explained on the United States page of this website, the United States is located, per code UCC § 9-307 H, only within the District of Columbia and federal taxation applies only to residents of D.C. and U.S. Territories.  Congress, per the Constitution, was and is only able to levy the federal income tax upon the people if the 'rule of apportionment' is followed. So, POTUS Taft wrote a document (which became the 16th Amendment) stating only those in the National Government itself and in its territories are eligible to be taxed!

That's right. 

The United States, known as the Federal Government, is located only in the District of Columbia per UCC § 9-307 H. So, Congress did something very clever as alluded to above. But, it was also very surreptitious.  By documenting all births via a Certificate of Live Birth (what we call a Birth Certificate), such document transitioned all new-borns in the individual States from state Nationals to U.S. Citizens, from their original state nationality which was based on the state born in to a federal nationality. Hence, New Yorkers, Floridians, Iowans, Wisconsinites, etc. became U.S. Citizens by the stroke of a pen and without our knowledge or consent. 

Again, according to the US Government, the state name is your nationality, but the Certificate of Live Birth changed your nationality unlawfully to U.S. Citizen (Read about this on the Citizenship page).  Per the Internal Revenue Code, all U.S. Citizens are considered Resident Aliens. Resident of what, one might ask, Resident of the District of Columbia! Since we are now no longer considered a New Yorker or a Floridian or a Wisconsinite by the United States Government and particularly by the IRS, but a resident of the District of Columbia, we are thus considered a Federal employee and can now be taxed. 

All of the aforementioned sets us up to delightfully and ignorantly qualify to pay federal income taxes. But, through the early part of the 20th century, up until WW II, only 4% of the people in this country paid federal taxes. All federal workers paid because they were mandated to pay and a few others paid who thought they were doing the 'right thing,' but for the most part no one paid federal taxes until WW II. With the advent of WW II, FDR persuaded people to help pay for the war effort and because of his persuasive public speaking abilities, everyone joined in. Thereafter, after the war ended, people continued to pay federal income taxes as the narrative changed in the late 40s and early 50s from a volunteer nature to a mandatory nature, even though the narrative was not lawful.

However, the next two steps still needed to be taken in order to secure the contract. The first of the two steps is to fill out and sign (whether physically or electronically) a W-4 or W-9 Form to allow our employer to withhold wages for income tax purposes. The second and final step is to file a 1040 Form, the Individual Income Tax Form. Upon doing so, we contract with the IRS, as an election (a.k.a., a volunteer), via our signature on the 1040, to pay federal income taxes forever. We unknowingly and inadvertently joined the IRS Country Club by filing our very first 1040 Form, and our dues, without having to actively renew, are due every year. 

Amazingly, the IRS has a form called Form 56 which allows us to revoke our election to pay federal income taxes. How very nice of them! There is also a form to rescind our citizenship back to our original state National status which takes us out of the matrix altogether, but we have to read the United States, Citizenship, and Passport pages in order to pursue the citizenship status change.

To continue our long story....

Title 26 is code (not law) for those who have contracted (elected or volunteered) to pay federal income taxes.

Title 26 is not applicable for those who have not elected to pay (nonresident aliens; living men and women without the United States and U.S. Territories and; those who have revoked their election to pay),* 

You are not taxable if you are an:

1.  American National (a.k.a. state National) with no domicile in the District of Columbia or;

2.  American National (a.k.a. state National) with earnings outside the District of Columbia or;

3.  American National (a.k.a. state National) who does not receive earnings from the federal government or;

4.  American National (a.k.a. state National) not holding a public office.  

Before we continue, let me explain some of the words in the sentence immediately prior to the numbered points above:

* (re: income tax codes related to living men and women without the United States....) The phrase 'living men and women' is specifically stated to identify the real live you as opposed to the fictional, corporate, ens legis, legal fiction version of YOU (see Citizenship page in this website). The italicized word 'without' means 'outside of'. So, in its use within the above sentence, it reads: income tax codes related to 'living men and women outside of the United States.' Remember, if you do not live in the District of Columbia or on a federally owned piece of property, and yet you live in any one of the 50 states of the Union, you live outside the United States.  This may still be confusing to you, but you have to wrap your mind around the truth not around what you have been taught all of your life. Go to the United States page on this site and learn about all of this.

With respect to the use of the term 'American National,' this also needs explanation. Between this page, the Passport page, and the Citizenship page, the term 'American National' will be explained ad nauseam because we all have to understand the term 'American National,'  'state National,'  'National of the United States of America,' or 'non-citizen National' (see Your Titles page) and other terms. The use of the term 'American National' is a non-statutory phrase created to eliminate confusion with the statutory term "U.S. Citizen" as referenced in various sections of Title 26. American National means: those born in one of the 50 states of the Union; those born to parents of which at least one of them was born in the 50 states or; those naturalized into the Constitutional Republic. 

To continue and as noted above, Title 26 of the U.S. Code (USC) has never been enacted. Hence, it is not ‘positive law’ applicable to non-statutory, non-U.S. citizens living and working in the ‘private sector’ with their earnings being their ‘private property’ (not ‘privileged’) and, thus not taxable. Title 26 is not only not law, it is not applicable to those who are not U.S. citizens in almost all cases. Not only that, but the code only mentions income, not earnings. You and I, being living individual men and women, do not have income; we only have earnings if we are wage/salary earners. Only non humans, such as a corporation, partnership, association, estate, or a Trust can have income. Further, true private property is non-touchable. But, most of us who own a house or a boat or a vehicle will find that it is not truly private property, even if paid in full, but rather property owned by the state because you made the mistake of obtaining a Title or Deed for said property. If such property were truly owned by you, you would never have to pay property taxes! There will be more about this on the future Property page.

The US federal income tax is a voluntary election for Americans, but most Americans have contractually agreed (even though ignorantly) to pay the federal income tax by voluntarily electing to pay. It is voluntary if you were born in one of the 50 states of the Union; it is mandatory if you elected to join the IRS Country Club and pay their dues (taxes). Again, the Federal income tax is voluntary for American Nationals (who are not considered 'US citizens') who have not elected to pay federal taxes or have already revoked their election to pay.

It is mandatory to pay federal income taxes for statutory US citizens born in a federal territory (District of Columbia, U.S. Virgin Islands, Puerto Rico, Guam, American Samoa, the Northern Mariana Islands, some minor outlying islands, and military bases). It is also mandatory to pay federal income taxes for those who elected ('volunteered') to pay these taxes by the simple act of filling out their very first W-4 or W-9 and 1040 Individual Income Tax Return. We didn't know we were 'electing' to pay federal income taxes by filling out these forms, but we were and we are every time we continue to fill out the 1040 Form. 

But, for those who were born and currently live and work in the Constitutional Republic who never filed a 1040 Individual Income Tax Return (nor a W-4 or W-9 Form), they are not naturally subject to the income tax because of the US Supreme Court Pollock v. Farmers Loan and Trust Co.,157 U.S. 429 decision in 1895. This decision ruled that people living in the continental united States cannot be taxed at the federal level without applying the Rule of Apportionment. It was this court case that prompted William Taft, former POTUS, to write a draft which became the 16th Amendment.

99% of us who do pay federal income taxes made a voluntary election to be taxed, whether knowingly or not (usually the latter) by filling out, signing, and submitting the initial W-4 or W-9 and then 1040 Forms. As a U.S. citizen (a.k.a. resident alien), volunteering to pay starts by filling out the W-4 or W-9 Forms (which was a huge mistake but we didn't known any better) and is ultimately completed by signing IRS Form 1040 the very first time thereby committing ourself as a tax paying (resident alien) citizen this year and every subsequent year thereafter. Once you make the election to volunteer to pay federal taxes, subsequent payments become mandatory. You owe money throughout the year. And when a new year begins, unless you opt out in just the right way, it starts all over again. To read more about this, go to Point #4 in the article Ramifications of a Birth Certificate, the Social Security Number, and the ALL CAPS NAME on the Certificate of Birth page of this site.

As you read above, Congress has never made the Internal Revenue Code a law. They can't make it a law because the IRS is not a government agency. It is a non-auditable, for-profit, privately held corporation. Thus, though the Internal Revenue Code is not a law, it is a binding contract when you agree to its terms. The majority of us were tricked into filing a 1040 Form because we were told it 'had to be filled out and submitted.' Since we chose, ignorantly, to fill out the 1040 Form declaring our earnings at a federal level, we, in effect, signed a contract with the Internal Revenue Service (IRS) and agreed to be a bonafide paying taxpayer. We volunteered to be taxpaying U.S. citizens. Not just one-time, but ongoing. We joined their club and they're not releasing us easily.  Sooo, we cannot kegally just stop paying taxes although many have. There are steps that can be taken which are outlined below in the Sequence of Steps to Revoke the Election to Pay Taxes article.

The term 'American National' is called by another name by the IRS. That is, an American National is called a 'nonresident alien.' The following code details the criteria under which a nonresident alien must pay federal income taxes. As you will see, 99% of American Nationals do not have to pay the federal income tax.

26 CFR § 1.871-1 states: “Nonresident alien individuals are taxable only on certain income from sources within the

United States and on the income described in section 864(c)(4) from sources without the United States which is

effectively connected for the taxable year with the conduct of a trade or business in the United States. However,

nonresident alien individuals may elect, under section 6013 (g) or (h), to be treated as U.S. residents for purposes

of determining their income tax liability under Chapters 1 and 24 of the code. Accordingly, any reference in §§ 1.1

1 through 1.1388-1 to non-resident alien individuals does not include those with respect to whom an election

under section 6013 (g) or (h) is in effect, unless otherwise specifically provided.”

Now… we’re going to explain what you just read in the code directly above. Hang on to your hats.

First, let's look at the Uniform Commercial Code, in particular, UCC 9-307(h) [Location of United States] which states: "The United States is located in the District of Columbia.”

Also, by looking at the United States Codes, in particular, 28 USC 3002 (15) (A) the “United States” is defined as: “A Federal corporation” 

So let’s rewrite the above code, 26 CFR Section 1.871-1, clearly, as follows:

“Nonresident alien individuals (a.k.a state Nationals) can be taxed but only on certain income earned within the District of Columbia. They can also be taxed on certain income earned outside the District of Columbia if such business occurs in the District of Columbia. In addition, nonresident alien individuals (again 'state Nationals') may elect, [IF THEY FEEL LIKE THEY HAVE LOST THEIR @#%^* MINDS OR HAVE MONEY TO THROW AROUND], to be treated as resident aliens so that they can be taxed at a federal level on their income." 

[If a nonresident alien chooses to file any of the IRS forms (like a W-4 or a W-9 or 1040) and indicate that s/he is now a US citizen (hence, a resident alien), the IRS will gladly consider him/her to be a 'resident alien' (U.S. Citizen) and accept all money as a gift or a bequest. The IRS will then take your money in the form of a tax, deposit it in a US Treasury account, and then send ALL monies to the Federal Reserve Bank to pay down the interest on the national debt. None of it goes to any federal agency whatsoever nor to this land we consider our country. It goes to the European bankers who own the Federal Reserve Banks.

Now, two more points regarding the law, 26 CFR Section 1.871-1. First, when the referenced code mentions the word 'income,' it should be known that only businesses (corporations, partnerships) have income. Individuals do not have income; they have earnings. Second, since Title 26 is a code and not a law, the only way that it can be enforced is if we sign a contract to agree (elect) to pay federal taxes. Well, as noted above, most of us did sign a contract to pay federal taxes by filling out our first 1040 Form. But, none of us knew that it was a contract which, by law, voids the contract. A contract is not a contract unless both sides know that it is a contract and agree to all the terms and conditions thereof. Of course, unless you know the Internal Revenue Code (and other codes), you will lose this argument in a court of law because the courts are corporations and part of the corporate structure of the United States Incorporated. They are all tied together. And, all corporations operate to earn a profit.

Where Did We Get the Idea That Taxes Are To Be Paid by Us?

How were we convinced (coerced) to pay federal income taxes? Well, we grew up in an environment in which our parents always paid taxes. We were told that paying federal income taxes was mandatory and if not paid we would be subject to fines, penalties, interest, and possible imprisonment. We believed every word. We feared the IRS and the dire consequences if we were tardy with our payments or incorrect in our calculations. Heck, the wrath of God would be cast upon us if we screwed up. 

What we weren't told is that the federal income tax began only in 1935 or 1936, a relatively recent addition to the myriad falsities provided by our federal and state governments. During WW II, FDR asked everyone to contribute to the war effort and everyone overwhelmingly responded. Since then it has become a standard. And, because it has been a way of life since this generation (1950s) of people were born, we don't question it.  Until recently.  Now we know that the method used to pull us into paying federal taxes to the IRS was based on fraudulent statements and unknown 'contracts.' 

Shortly after we were born, if born in any of the states of the Union (which is different from the United States), we were born a state National. In other words, our nationality was the name of the state in which we were born. Examples would be New Yorker or Floridian or Wisconsinite.  But, our Certificate of Birth changed our status from a state National to a United States Citizen which the IRS refers to as a Resident Alien. Since the United States Inc is not only located in the District of Columbia, it is the District of Columbia, we became, from the IRS' perspective, a resident of the District of Columbia, and as a resident, an employee of the federal government (since residents must be employees per code, and therefore statutorily subject to federal taxes when we reach the age of employment. Filing a W-4 or W-9 and then a 1040 Form makes us a mandatory federal income tax payer.

There is another way of subscribing to become a federal income taxpayer and that is to knowingly and statutorily electing, under 26 USC §6013 (g) or (h), to become a taxpayer. That is, nonresident Alien Individuals (a.k.a. state Nationals) who knowingly make the 'election' to pay taxes immediately become federal statutory Taxpayers and their former nontaxable status is then deemed taxable in an identical manner to that of someone who was already a U.S. Citizen (Resident Alien).

So, the 'election' to be a volunteer taxpayer becomes automatically applicable for all taxable years following the year of election as stated in 26 USC §6013 (g) (3), Duration of Election. Yet, interestingly, per the court case, Clark v. United States, 95 U.S. 539, a statutory 'election' is not a valid contract. Thus, it can be proven null and void, but only if done properly.

Here is a summary of Important Points Involving the IRS

28 USC 3002 - proclaims that the "United States means a Federal Corporation"

UCC 9-307 (h) - states the Location of United States: "The United States is located in the District of Columbia"

In summary, the United States is a corporation located in the District of Columbia. More succinctly, the District of Columbia is headquarters for the corporation known as the United States.

42 USC 9102(18) “ ‘United States citizen’ means (A) any individual who is a citizen of the Unites States by law, birth, or naturalization….”

Law - means by contract

Naturalization - is defined in 8 USC 1101(a)(23) - “The term naturalization means the conferring of nationality of a state upon a person after birth, by any means whatsoever.” So, when you fill out any form — tax forms, license applications, registrations, and you respond in the positive that you are a US Citizen by placing a check mark in the box, then you have just elected to become a U.S. citizen by conferring nationality of the state of the District of Columbia upon yourself. If you were born in the one of the Constitutional States, you were issued a Certificate of Birth which naturalized you as a citizen of the United States.

Let’s look up ‘state’…

State - in its largest sense, a ‘state’ is a body politic or society of members ~ Black’s Law Dictionary 6th Edition

Body Politic - state or nation or public associations ~ Black’s Law Dictionary 6th Edition

Society - an association or company of persons (generally unincorporated) united together by mutual consent, in order to deliberate, determine, and act jointly for some common purpose. In a wider sense, the community or public; the people in general. ~ Black’s Law Dictionary 4th Edition

Nation - an independent body politic; a society of men united together for the purpose of promoting their mutual safety and advantage by the joint efforts of their combined strength. But every combination of men who govern themselves independently of all others will not be considered a nation. A body of pirates, for example, who govern themselves, are not a nation. To constitute a nation, another ingredient is required. The body thus formed must not upset other nations in general, and each of their members in particular. Such a society has her affairs and her interests; she deliberates and takes resolutions in common, thus becoming a moral person, who possesses an understanding and will peculiar to herself, and is susceptible of obligations and rights.” ~ Vattel, Prelim. I11,

So a nation or state is a group of people that have good relations within and without. It is not necessarily a physical location, as much as it is an idea. 

Passport Foreign Affairs Manual - 8 FAM 505.2-1 11(D) Endorsement Code Procedures - The Bearer [of a Passport] is [an] Ambassador at Large for (title). [Your nation or your name can substitute for title]. For example, Ambassador at Large for Global Women’s Issues. Global Women’s Issues is not a location; it’s a group of women who discuss issues and then decided to become a nation just by writing to the State Department that they were creating a body politic of like-minded people who are at peace within and without their organization. The State Department had no choice but to accept this group as a new nation. 

So, a U.S. Citizen is someone who was conferred the nationality of the state called the United States which is located only in the District of Columbia, after birth, ‘by any means whatsoever.’ This is called naturalization. 

8 USC 1101(a)(21) - “The term national means a person owing permanent allegiance to a state.” So, at any time, you can confer a nationality upon yourself. You have the right to do so just as the federal and state governments had a right, although fraudulently colluded, to change your nationality shortly after birth to that of U.S. Citizen.

Thru the process of naturalization, you can correct your citizenship to the status you held at birth. By correcting your status, you become a state National, no longer a US citizen of the District of Columbia. Only US citizens owe taxes as they are considered both citizens and employees of the District of Columbia.

I-9 Form - a Homeland Security Employment Application Form - has check boxes for both citizen of the United States and noncitizen national of the United States

UN Declaration of Human Rights, Article 15 (2) “No one shall be arbitrarily deprived of his nationality nor denied the right to change his nationality."

A citizen is someone who lives in the District of Columbia or a U.S. Territory and is subject to federal income tax

A national is someone who does not live in the District of Columbia, a possession, or a U.S. Territory and is not (necessarily) subject to federal income tax

26 CFR 1.871-1 - Classification and manner of taxing alien individuals - Paraphrased: you are either a resident alien or a nonresident alien. As a resident alien, you either elected, or were elected by someone else, to become a U.S. citizen. As a nonresident alien, you may elect to become a U.S. citizen and therefore pay federal income taxes. Since, you may elect to become a US citizen, you can revoke said election and become a state national or nonresident alien - your original status at birth.

Sequence of Steps to Revoke Your Election to Pay Taxes

Although it is not mandatory that your sequence of steps be in the following order, it may be most efficient to do so as suggested below remembering that the information on this page and on this site is for educational and entertainment purposes.

First, order a Long Form Certificate of Live Birth (not the Birth Certificate) and then have it authenticated at your County of birth, and then verified by the Secretary of State at either the State or the Federal level, but not both. Go to the Certificate of Birth page for further instructions.

Second, fill out the DS-11 Form for a new Passport (whether you currently have a passport or not) to reclassify yourself with the Secretary of State at the Federal level as a state National or American National. This is very important as this step is the one that gives you your freedom. Instructions for this are on the Passport page.

Third, once the State Department has completed your citizenship re-classification, file Form 56 with the IRS to remove yourself from paying federal income taxes on a volunteer basis. Send this in with a Revocation of Election Affidavit.

Fourth, an SS-5 Form can be filed to reclassify yourself with the Social Security Administration as a state National or American National. Send it along with an affidavit indicating that your Passport has been updated via the United States Department of State. Instructions on how to do this are on the Social Security page

All that needs to be done to no longer pay Federal Income Taxes is to file Form 56 (most definitely with an Affidavit). If currently employed, you will then submit a W-8BEN Form to your employer. If the W-8BEN is rejected by your employer or payroll service, then contact the IRS to inform them that your employer refuses to accept Form W-8BEN.

These forms are supplied by the IRS. If self-employed, the latter two forms (W-8 BEN and 4T) do not need to be submitted.