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This page and the previous page, IRS and Federal Taxes, are immensely important for you to read and understand thoroughly with respect to everything and anything having to do with your involvement in paying federal taxes. Make sure you read everything on these two pages. There is a lot to read and a lot to digest. Then, and only then, if you have questions, schedule time with me and together, we will further your education.
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An Affidavit of Revocation of Election together with IRS Form 56 meet the criteria expressed in the statutory law, 26 USC 6013(g), provided by the U.S. Congress. This statutory law allows us to exit the IRS Country Club thereby removing us from the contract we signed with the IRS by innocently and ignorantly filling in a W-4 or W-9 with an employer and then filing our very first 1040 Individual Income Tax Return. Form 1040 sealed the deal by contractually obligating us to pay federal taxes (almost) forever. But, filing Form 56 and a Revocation of Election Affidavit removes us as a statutory Taxpayer and thus concludes the self-renewing initial ‘election’ to pay taxes forever and ever. And it does so lawfully, as noted above, by using a form supplied by the IRS itself accompanied by a notarized affidavit.
Watch this YouTube video on the Revocation of Election from Weiss & Associates here.
In order to be an eligible candidate for the Revocation of Election, you must:
NOT be a federal employee/official in any capacity.
NOT have a residence or domicile in the District of Columbia, or any of the U.S. territories, such as Puerto Rico, U.S. Virgin Islands, Guam, Samoa, Northern Mariana Islands, etc.
NOT have derived any income as an American National that is effectively connected with the conduct of a statutory “trade or business” (functions of a public office) within the District of Columbia or any U.S. territory.
have been born in one of the 50 states of the Union, or have at least one parent who was born in one of the 50 states of the Union, or have been naturalized as a citizen of the republic of the United States.
have made a previous ‘election’, meaning you filed a Federal Income Tax return at some point in your life.
be well-versed on the material described herein, understand the geographical limitations of the two distinct jurisdictions, understand the meanings of terms like American National and Nonresident Alien.
understand that the statutes of 26 USC §6013(g) relate to American Nationals (Non-Resident Aliens as defined by Title 26) as the only authority who can exercise the right to revoke their own previous election, which prohibits ever filing another Federal Income Tax return again.
understand that the Revocation of Election removes you from the U.S. Tax System for the present tax year and ALL future years — but NOT prior tax years.
Employers are usually hesitant to change an employee's tax status but they will eventually realize they have no choice but to abide by the law and our Affidavit. We cannot control anyone’s willingness to abide by any federal law, including your W-2 employer, but we can educate them. And, if that fails, we can call the IRS, explain the situation, and ask them to call our employer. They will do so and force the employer to comply with the request.
For help with this entire process, send me an email with the information as requested in bold below. As a privacy advocate, all that is needed regarding personal information is the bare minimum. No more is asked than that. You will send the IRS the required documents via certified mail and return receipt requested. The USPS will track the packages and post updates on their website. Delivery and receipt status can be obtained either on their website or via text.
In order to prepare your personalized Affidavit, the following is needed from you (please Copy and Paste the bulleted and numbered points below into an email, respond to each point separately, and send to DIY@LearnToBeFree.Info):
Your full legal name as known by the IRS
Your mailing address as the IRS has it listed (provide Street, P.O. Box, City, State, ZIP)
The county you live in
Affirmation that you qualify to each of our 8 Strict Criteria:
I am NOT a federal employee/official in any capacity.
I do NOT have a residence or domicile in the District of Columbia, or any of the U.S. territories, such as Puerto Rico, Guam, etc.
I have NOT derived any income as an American National that is effectively connected with the conduct of a statutory “trade or business” (functions of a public office) within the District of Columbia or U.S. territories.
I was born in one of the 50 states of the Union, or have at least one parent who was born in one of the 50 states of the Union, or have been naturalized as a citizen of the republic of the United States.
I made a previous ‘election,’ meaning I filed a Federal Income Tax return at some point in my life.
I am well-versed on the material described on this website, understand the geographical limitations of the two distinct jurisdictions, and understand the meanings of terms like American National and Nonresident Alien.
I understand that the statutes of 26 USC §6013(g) relate to those American Nationals (Non-Resident Aliens as defined by Title 26) as the sole authority for effectively exercising a revocation of election, and that I can never file another Federal Income Tax return again.
I understand that the Revocation of Election removes me from the U.S. Tax System for the present tax year and ALL future years — but NOT prior tax years.
Your phone number
Your gender (for purposes of placing the correct pronoun [his/her] in your personalized document)
Employment Status: Are you employed or contracted? - a W4/W2 employee or a self-employed 1099 contractor?
Social Security Status - let us know if you are receiving social security payments and, if so, please provide the year you started contributing and the year you stopped contributing to the Social Security scheme.
Calculate the amount you have paid in federal income taxes to the IRS over the years and the amount you will continue to pay to the IRS should you maintain your status quo. This is money that statutorily is only owed by those living in the District of Columbia and in U.S. Territories. Figure this out, put it in a spreadsheet, then total it up to arrive at two different amounts: past contributions and future contributions. These amounts belonged/belong to you. You can't do anything about past contributions because they are literally booked as gifts and bequests by the U.S. Treasury. Since they are booked that way, you cannot sue them to get your money back. But, any future contributions can be eliminated. So do something!
Upon receiving all the requested information, your eligibility will be determined. If you qualify, you will be emailed an invoice and a method of paying. Once all the necessary items are received, your personalized Affidavit will be prepared, along with detailed instructions as to its use.
The Revocation of Election is an investment in your financial freedom, and your education in this field is paramount moving forward. In an effort to increase awareness of the law, ensure you take this process seriously and reap the rewards for the remainder of your life.
The true value of the Revocation of Election is minimally $30,000-40,000 for each American National who earns greater than $35,000 USD annually. It needs to be considered as a lifetime benefit and thus should be looked at as an investment in your financial future. Of course, you will not be charged anywhere near this figure, as it is our desire to serve as many American Nationals as possible.
This is NOT a magic pill to make the bad guys go away. Federal tax laws still remain but are viable in only one jurisdiction for those who have a nexus to that territorial jurisdiction: the District of Columbia and U.S. Territories.
Education is the beginning of the process to enlighten you and help you move toward your own financial independence.
Background
Financially speaking, many Americans wish for a solution to eliminate any need to ever pay taxes. Some are easier to bypass than others. But each must be approached in a lawful and pragmatic manner to avoid the inherent issues related to not paying a tax just because you prefer to keep your hard-earned money.
We have all heard the statement, ‘Death and Taxes’ are the two things no one can escape in this life. In our current way of thinking, 'death is indeed part of life' and while religious beliefs based on scriptures tell us it is a transition to a different world, death in this realm is the end of the road for the physical being. Some are in a hurry; others are not. But, there is a lot of work to do before that eventuality.
Now, with respect to taxes, we have some options, and you may not be aware of them or your choices. So our effort here is to discuss a particular type of taxation well known to all Americans, the Federal Income Tax (FIT). We will discuss an unrealized option when considering this 'fact of life'.
The most well-known tax in the lives of Americans is the Federal Income Tax. Americans have (ignorantly) made what is called a statutory ‘election’ during their working life by filing their very first federal tax return, the 1040 Form. This tax has been accepted as the norm and mandatory without ever really knowing or researching the law.
In the U.S. Supreme Court decision involving the United States v. Erie Railroad Company, 106 U.S. 327 (1882), it was stated “The power of the United States [the Federal Government] to tax is limited to persons [meaning statutory legal fictions per 26 USC §7701 (a)(1)], property, and businesses within their jurisdiction [the District of Columbia], as much as that of a State is limited to the same subjects within its jurisdiction.”
Chief Justice Marshall stated in McCulloch v. Maryland, 4 Wheat, 316, 428:
“All subjects over which the power of the State extends are objects of taxation, but those over which it does not extend are, upon the soundest principles, exempt from taxation.”
So, the power of the Federal Government is limited to statutory legal fictions called persons, property, and businesses within the District of Columbia — which are all subjects or objects of taxation. Most Americans think this includes them as subjects of taxation. But, it does not!
Did you notice the lingering comment from Chief Justice Marshall? He stated “…but those over which it [the power of the National Government] does not extend are, upon the soundest principles, exempt from taxation”. So there are those who are exempt from Taxation! Those who are exempt must have been born within the 50 states of the Union or why would he have stated it so?
So the question arises: why do Americans believe that they are statutory Taxpayers of the Federal Income Tax when they know they are not statutory legal fictions, property, or engaged in a business in the District of Columbia?
The real problem is that most Americans do not know any of this information and thus follow along, like everyone else, whatever their accountant or lawyer tells them to do, and dutifully pays their federal income taxes as good sheople should. The bigger issue, however, is that the Federal Government now views Americans as the legal fiction!
You might wonder, “How did this all happen?” “Was this purposeful?" "Were we lied to?”
It is a federal crime for Americans to lie to a federal officer, even if not under oath. This is the criminal prosecutor’s ‘Ace in the hole’ as it affords a way to impose criminal liability even if the federal prosecutor can’t prove any other criminal conduct. This is what got Martha Stewart in trouble. But, is there a reciprocal impact on federal officers or public office holders working within the Federal Government if they lie to the American Public? The answer is a resounding 'NO'!
So we finish this question of the possibility of those in the federal government lying to the American People with the awareness that they can do as they please with erroneous statements made to all Americans without any repercussions. Lying works well, is accepted and expected, and has no repercussions for those in political office. Here is what one of the biggest liars of all time, Heinrich Himmler, stated:
“The lie is the truth, only backward. Hold up the lie to a mirror, and the truth will be staring you back in the glass.”
We will show you this mirror below, propagated by our governments (federal and state) and let you be the judge.
Psychological Conditioning has resulted in the majority of Americans believing, without questioning it, the origin of the federal income tax. Propaganda originated with the work of Walter Lippman and Edward Bernays during the Woodrow Wilson Administration and those same techniques have been used by the Federal Government ever since. The use of propaganda is now well-developed and used routinely to persuade us on a number of issues to support suppositions.
So, at this point in our nation's history, the federal income tax is simply ‘a fact of life’ for those of us living in America. Clearly with this belief system, we have been conditioned to accept, at face value, that we are ‘liable for the federal income tax’ without question and without any personal investigation into the tax laws to find out if they support and validate our belief system. Within this group of people, a large sub-group exists which simply lives in fear that the Federal Government will send in armed agents should we not file our 1040 Form. Some even fear that they will be assigned a new email address of “foolish@prison.com” should a tax payment be missed.
Are you surprised by the heading above?
What we have not been told is that the FIT is applicable only toward four select subgroups who make up the definition of statutory ‘Taxpayer’ as defined at 26 USC §7701 (a)(14).
The first group consists of those who work for the Federal Government by holding some type of ‘Public Office’.
The second group consists of those who are foreigners from other nations, like England or Australia or Spain, who have moved to the Constitutional Republic [the 50 states of the Union] or Washington, D.C. (the United States) to live and work as Resident Aliens.
You should be interested in what the federal law has to share regarding the options that exist for our use when we become aware of them. Keep in mind that what is being explained here is not propaganda but rather part of the federal tax codes.
The third subgroup consists of those American Nationals [those who were born in one of the 50 states of the Union] who have moved to and reside in one of the Territories of the United States (District of Columbia). Commonly known territories of the Federal Government are Puerto Rico, the U.S. Virgin Islands, Guam, American Samoa, Northern Mariana Islands, and military bases.
By the way, the reference to ‘United States’ is a statutory reference [not a continental reference or a reference to the Constitutional Republic — the 50 states] to the exclusive jurisdiction of the Federal Government (a.k.a. the District of Columbia). So, when you read the words “United States,” think “District of Columbia” 99.9% of the time!
The fourth subgroup, by far the largest subgroup of all, representing at least 95% of those living in the Continental United States, is the statutory Taxpayer. Each of those (that would be us) in this group have made a statutory ‘election’ to have their income treated like that of a U.S. Resident Alien — and hence taxed.
Do you know who the 'fourth subgroup' consists of?
‘The fourth subgroup ’ is you, the person who is reading this! If you thought the fourth subgroup was referencing someone unknown to you, that would be an incorrect assumption. The fourth subgroup references American Nationals — meaning those born in one of the 50 states that make up the Constitutional Republic — who, because of their certificate of live birth, are now classified as U.S. Citizens! So if all American Nationals are liable for paying taxes, then who are those referenced by the United States Supreme Court as exempt from federal taxation? The answer is simple. Those who are exempt, as stated by the United States Supreme Court, are American Nationals. They do not have to file a FIT return unless they voluntarily choose to make an ‘election’ to have their income treated like that of a foreigner who lives and works in the constitutional republic, in its territories, or in the District of Columbia.
The United States informs us in the Internal Revenue Code that American Nationals who have not made an election do not need to pay FIT nor file a federal income tax return via Form 1040. But, they have already done so in an obtuse way. The problem for most American Nationals is that the IRS uses confusing words such as ‘Nonresident Alien Individuals’ with an agenda opaquely hidden by the use of this term. The term ‘Nonresident Alien Individual’ does not even remotely sound like a reference to those born in the 50 states of the Union or Americans trying to make a living in the private sector.
You can find the definition of this statutory term — Nonresident Alien Individual — in the Internal Revenue Code [26 USC §7701 (b)(1)(B)]. When reading the definition, you will realize that the U.S. Congress has defined what a Nonresident Alien Individual is not rather than simply revealing what it actually is!
Is this a lie, a fraud, or a hidden agenda? Here is the definition, read it for yourself: “An Individual is a Nonresident Alien if such individual is neither a citizen of the United States nor a resident of the United States.”
The actual code is here. Scroll about halfway down the page to arrive at (b)(1)(B). Read the definition again and look carefully to see if this definition tells you what a Nonresident Alien actually is. As you will notice, the definition only reveals to the reader what a Nonresident Alien is not. So, after reading the definition you will remain confused and, as the majority of others do, you will not continue your research to find out what the above term actually means. You will thus assume that you are a U.S. citizen who must, by law, pay taxes.
If you have read the other sections on this website, you now realize that a statutory ‘U.S. citizen’ is a person legislatively born in the statutory United States and subject to thereof. But, the aforementioned sentence still means very little to you, so let me interpret it in the next paragraph.
A statutory ‘U.S. citizen’ is a [legal fiction, ens legis] person legislatively born [manufactured by the US Congress] in the statutory United States [the District of Columbia] and subject to thereof [under the dominion and control of the Federal Government]. The statutory definition of a ‘U.S. citizen’ does not have the same meaning as the U.S. citizen referenced in the Constitution for the United States of America ratified in 1791.
Former POTUS Franklin D. Roosevelt stated:
“Governments never do anything by accident; if government does something you can bet it was carefully planned.”
So, it is very safe to assume that the definition of American National, via the term Nonresident Alien, only expresses what it is not rather than what it is and that such definition was not an ‘accident’ or a mistake on the part of the U.S. Congress. According to POTUS Roosevelt, the statutory definition created by the U.S. Congress was an overt, purposeful act of deception to hide its real meaning.
Let’s take a look at the regulation [federal law] regarding aliens in 26 CFR 1.871-1 which addresses the Classification and Manner of Taxing Alien Individuals.
"(a) Classes of aliens. For purposes of the income tax, alien individuals are divided generally into two classes, namely, resident aliens and nonresident aliens. Resident alien individuals are, in general, taxable the same as citizens of the United States; that is, a resident alien is taxable on income derived from all sources, including sources without the United States. See § 1.1-1(b).
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 [because these individuals are either ignorant or idiots] for purposes of determining their income tax liability under Chapters 1, 5, and 24 of the code."
American Nationals [a.k.a. Nonresident Aliens] have the option to make an ‘election’ or not. If you are an American National and can choose freely to make an ‘election’ to pay taxes or not to pay taxes, which would you rather do? We cannot tell you what to do, but can state that if you 'elect' to pay federal income taxes, you are ignorant. But, it is your choice. What can be revealed is that those with intelligence have freely chosen to make an ‘election’ to revoke their election by filing a Revocation of Election and accompanying affidavit.
Let's now read another section of this regulation which, at first glance, may cause you to pause. Keep in mind the mirror idea and that any Nonresident alien [American National] must first make an ‘election’ in order for his/her income to be treated [meaning taxed] like that of a U.S. resident alien.
"(b) Classes of nonresident aliens — (1) In general. For purposes of the income tax, nonresident alien individuals are divided into the following three classes:
(i) Nonresident alien individuals who at no time during the taxable year are engaged in a trade or business in the United States,
(ii) Nonresident alien individuals who at any time during the taxable year are, or are deemed under § 1.871-9 to be, engaged in a trade or business in the United States, and
(iii) Nonresident alien individuals who are bona fide residents of a section 931 possession (as defined in § 1.931-1(c)(1) of this chapter) or Puerto Rico during the entire taxable year.
An individual described in paragraph (b)(1)(i) or (ii) of this section is subject to tax pursuant to the provisions of subpart A (section 871 and following), part II, subchapter N, chapter 1 of the Code, and the regulations under those provisions."
[NOTE: The above is absolutely correct IF such individual made an ‘election’ to pay FIT under 26 USC §6013 (g) or (h)] [verification can be found here.]
However, this regulation continues and at Section (b)(4) of 26 CFR 1.871-1, the matter of Nonresident Alien individuals who choose to expatriate is addressed. Here is the actual code in (b)(4):
"(4) Expatriation to avoid tax. “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.” In the statutory sense, 'lost U.S. citizenship' means one who has given up their former constitutional U.S. citizenship via expatriation.
If Nonresident Alien Individuals were something other than American Nationals [those born in one of the 50 states of the Union], they could not ever ‘expatriate’ and lose their constitutional U.S. citizenship because they were never constitutional citizens of the U.S. in the first place. Clearly, this code is addressing Nonresident Alien Individuals who are American Nationals [those born in one of the 50 states of the Union] as they alone have a constitutional citizenship and not a statutory federal citizenship.
Think about this. Without a doubt, any time you read “Nonresident Alien Individual” just change it to “American National”. This regulation shows that American Nationals have no FIT liability at all UNLESS they make an ‘election’ to have their income taxed like that of a U.S. Resident Alien — a foreigner from another country who lives and works in the Constitutional Republic or the District of Columbia.
Then, if all Nonresident Alien Individuals [American Nationals] were lawfully and legally liable for the FIT, why spend so much time with all this detail in paragraph (b)? Would it not be far easier, and much clearer, to simply say that ‘all Nonresident Alien individuals are liable for the FIT’ if they truly were all liable in the first place?
What reflection do you see in Himmler’s mirror now?
Many have challenged this fact only to learn a hard lesson. Some have attempted to study the tax statutes and soon realized the knowledge they seek is very confusing. Others have resigned to pay the tax without knowing how tax liability truly works because they believed it was their duty to pay federal income taxes or they were just following what everyone else was doing every single year while employed.
Understanding the terms or the words used by the taxing authorities is critical to finding out the existence of any viable legal alternative for paying the income tax. Perhaps the start of any topic such as Revocation of Election must address how these terms are defined.
The Merriam-Webster dictionary defines Revocation and Election as follows:
Revocation is defined as the act of revoking; to annul by recalling or taking back; rescind; to bring or call back
Election is defined as “The right, power, or privilege of making a choice.”
By combining these terms together you can think of a Revocation of Election to accurately mean: “The act of taking back or rescinding the prior decision that was made voluntarily, albeit ignorantly, as a choice.”
In order to revoke an election one must have first made an ‘election’. So it is imperative to learn exactly how one first enters into an ‘election’. To the surprise of many, the U.S. Congress has provided a statutory section in the Internal Revenue Code to accomplish just that. The section is 26 USC §6013(g)(4).
As you will soon read, making an ‘election’ is a matter of choice and it pertains to a voluntary, although ignorant, act on your part to have your private-sector earnings treated [meaning taxed] like that of a U.S. Resident Alien (a foreigner who is living and working in one of the 50 constitutional states or the District of Columbia).
Where you will first see the reference in a proper context to federal income taxation is in the regulation 26 CFR 1.871-1(a). This regulation discusses the taxation of two types of Aliens: (1) Resident Aliens and (2) Nonresident Aliens. It will probably require another reading to get your mind wrapped around this topic if all of this is new information for you. So, do not quit in frustration. This is going to be worth all the time you put into learning what is presented.
Resident Aliens are basically foreigners who live and work in the 50 states of the Union or the District of Columbia. These Resident Aliens are one of the subtypes of U.S. Taxpayers and they are required to file and pay the Federal Income Tax.
So now we look at the implementing regulation published at 26 CFR §1.871-1(a) Classification and Manner of Taxing Alien Individuals which expresses the legal fact that the federal income tax is not imposed upon Nonresident alien individuals who do not derive their income within or without the District of Columbia [the statutory United States] if it is not effectively connected with the conduct of a statutory ‘Trade or Business’.
One can see at 26 USC §7701(a)(26) that the statutory term ‘Trade or Business’ means “the performance of the functions of a public office” [meaning working for the National Government in any of the many public offices created by the U.S. Congress].
Here is the actual verbiage of this regulation:
“Classes of aliens. For purposes of the income tax, alien individuals are divided generally into two classes, namely, resident aliens and nonresident aliens. Resident alien individuals are, in general, taxable the same as citizens of the United States; that is, a resident alien is taxable on income derived from all sources, including sources without the United 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.”
This same regulation also addresses the ‘election’ offer made by the Federal Government. As you read this segment of the regulation you will notice that the ‘election’ is not mandatory whatsoever.
“However, nonresident alien individuals may elect, under section 6013 (g) or (h), to be treated as U.S. residents [taxed as a U.S. Taxpayer] for purposes of determining their income tax liability under Chapters 1, 5, and 24 of the code.”
Now....
....most Americans would have appreciated knowing this was a voluntary ‘election’ and not a mandatory requirement or obligation before they filed their very first Form 1040 Individual Income Tax Return which is the ‘election’ being addressed. Because of the voluntary nature of the federal income tax being a “gift or bequest to and for the use of the Federal Government” no one can legally litigate against those in the U.S. Congress, the IRS or the Treasury Department (which deposits your payments) for absconding with your money under falso pretenses.
The problem was that the U.S. Congress knew full well what they were and still are doing to the American Nationals they were designed to serve. However, the intent is very evident. Simply put, the Federal Government, as evidenced by this statute in Title 26, shows that it seeks to use its statutory schemes to steal the earning capacity of Americans indefinitely.
You may, at this point, recognize that you are truly an American National (nonresident alien). Again, this term means one who was born in one of the 50 states of the Union, and does not work for the National Government or has not made an ‘election’ to have income treated like that of a U.S. Taxpayer [Resident Alien].
What is not recognized by most readers is that the term Nonresident Alien is the description created by the U.S. Congress to describe American Nationals and to inform them that the ‘election’ is a voluntary choice that they do not have to enter into. The confusion for many lies in the obtuse definition of a nonresident alien as to what it is not, rather than what it is. This is the highest form of semantic gamesmanship for the purpose of coercing American Nationals into a state of cognitive dissonance and the overt lack of propriety by those in the U.S. Congress.
By using this foreign-sounding term — Nonresident Alien — most Americans do not even think about what it means as they consider themselves to be a U.S. Citizen. Generally, Americans are not aware of the differences in the common everyday use of the term U.S. Citizen and the same reference used by the National Government with a totally different definition.
The vast majority of American Nationals, at some point, made what is described in the Internal Revenue Code as an ‘election’. By the act of filing the very first Form 1040 U.S. Individual Income Tax Return, American Nationals literally chose to rid themselves of their hard-earned income and asked the National Government to tax such income like that of a Resident Alien as found in 26 USC §6013(g).
From this election, those American Nationals have also asked the National Government to treat them personally as a statutory legal fiction. That creation of the U.S. Congress, the legal fiction, your name in ALL CAPS, is, in fact, the property of the Federal Government and fully under the dominion and control of the Federal Government per 18 USC § 9.
When American Nationals make a statutory ‘election’ by filing a Form 1040 they have in essence abandoned their status as a sovereign American National with no liability to file or pay a federal income tax [that was only levied upon those who work for the National Government via the Legislative Intent of the 16th Amendment] in order to become a true Taxpayer liable for that tax. The benefit of being a Taxpayer is that you have the unique privilege of “Gifting and Bequesting” your money to the Federal Government so that it can spend it as it likes.
Once the American National becomes a statutory Taxpayer, established via the ‘election’ process, the ‘election’ is self-renewing, without further action on your part. One can find this fact in 26 USC §6013 (g)(3), Duration of Election. Thus, those American Nationals, which constitutes the vast majority of the adult population of the 50 states of the Union, have agreed to the automatic renewal of their first ‘election’ sub silentio when they filed their first Form 1040.
Amazingly, through guile and cunning, everything that the Federal Government has accomplished via their propaganda campaign toward American Nationals [Nonresident Aliens as American Nationals are referred to at 26 USC §7701 (b)(1)(B)] by encouraging them to make the ‘election’ does not, in any way, violate the 13th Amendment.
The 13th Amendment indeed outlaws slavery and involuntary servitude but it does not outlaw voluntary servitude. So, American Nationals who have ‘elected’ to pay taxes and hence be considered as a Resident Alien now have no protection under the Constitution and have relinquished their sovereign status in the Constitutional Republic as they have voluntarily chosen to leave the Constitution and the Republic behind for the “benefits” of being the property of the Federal Government and the right to gift a large portion of their income to that government which now controls their lives. Isn't it wonderful to know that you have been a volunteer slave to the IRS Incorporated?
But all is not lost for those American Nationals. The Internal Revenue Code also provides a way of reverting back to your former status. This is found in 26 USC §6013 (g)(4)(A) Revocation by Taxpayer. [verification can be found here.]
IRS Form 56 and a Revocation of Election (ROE) Affadavit sent to the IRS will eliminate the self-renewing cycle of the first ‘election’. If you work in the private sector and your employer issues a Form W2 or a Form 1099, then the Revocation of Election Affidavit must also be used to inform/educate/convince your employer to stop all withholding for the FIT. Employers are as afraid of the IRS as you are. They are not aware of any of this and therefore must be educated. So, you have to know all of this to educate them or hire me and I will educate them.
Most importantly, filing Form 56 and the ROE will officially end the presumption on the part of the IRS that you are a statutory Taxpayer. In the event any forms are ever sent by third parties to the IRS, those Information Returns can be corrected to reflect all zeros.
Here is the Internal Revenue Code Statute discussing the concept of making an Election. Only the pertinent sections will be addressed. 26 USC §6013(g)(1) pertains to making the ‘election’ as well as revoking the ‘election’.
26 USC §6013 (g) - Election to treat nonresident alien individual as resident aliens 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. [INFO NOTE: Revocation of Election Affidavit is used to revoke and stop this election]
(2) Individuals with respect to whom this subsection is in effect
This subsection shall be in effect with respect to any individual who, at the close of the taxable year for which an election under this subsection was made, was a nonresident alien individual married to a citizen or resident of the United States, if both of them made such election to have the benefits of this subsection apply to them. [INFO NOTE: Jan 1 - Dec 31]
(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 [statutory]citizen or resident of the United States at any time during such year.
(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.
[INFO NOTE: This is for those who filed a return and now want to stop]
(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.
Although it’s best to be in a subcontractor relationship in your field of expertise, you can submit the Revocation of Election while a W4 employee or a 1099 contractor. As there is no law requiring any private-sector employer to withhold from an employee’s paycheck for Federal Income Tax, a few clients have reported that their employers are either hesitant or refusing to stop withholding. This is because the employer or payroll processor is unaware of this process and therefore afraid of ramifications. It basically comes down to educating the boss or payroll department on the law.
If you wish to engage in educating your employer regarding withholding, here are a few points to bring up:
U.S. Supreme Court decision in Pollock v. Farmers’ Loan & Trust Co. in 1895. This case stated that a Federal Income Tax was a direct tax, and all direct taxes require the strict adherence to the Rule of Apportionment based on census. The 16th Amendment clearly states that the tax created by the 16th Amendment was done “without apportionment” among the several States. Thus, it is unconstitutional within the 50 states and can only be required of those who live and/or work in the statutory ‘United States.’
Former President William H. Taft instructed Congress to write the 16th Amendment in 1909. He admitted that the Supreme Court deprived the National Government of the power to create an income tax in the 50 states (see video on Legislative Intent of the 16th Amendment), and as a work-around, he proposed the amendment be created, levying an income tax upon the National Government itself. After passage, the National Government would go about trying to convert as many people as possible into tax slaves by misleading them into believing that paying the federal income tax was mandatory.
The Social Security Administration clearly states that a human being isn’t required to have a Social Security Number to live and work in the United States. The purpose is to track participants in relation to properly credit their work history, as each participant needs to complete 40 quarters of work to be eligible for benefits upon retirement.
The Internal Revenue Manual at 5.14.10.2.2 states that: “private employers, states, and political subdivisions are not required to enter into payroll deduction agreements” with employees.
The 16th Amendment applies to a separate and distinct jurisdiction – also called the ‘United States’ – that consists of the District of Columbia and its U.S. territorial possessions. No person can deprive the rights of another under color of law, according to 18 USC 242, or compel them to associate with the National Government against their will.
Under Forced Labor laws (18 USC 1589), no one can knowingly obtain the labor of another person by “means of force, threats of force, physical restraint, or threats of physical restraint to that person, … by means of serious harm or threats of serious harm, … by means of the abuse or threatened abuse of law or legal process, … or by means of any scheme, plan or pattern intended to cause the person to believe that, if that person did not perform such labor or services, that person or another person would suffer serious harm or physical restraint.”
The U.S. Department of the Treasury (at 31 USC 321 (d)(1) and (d)(2)) states that the Federal Income Tax is a “gift or bequest” made to the National Government. A gift or bequest does not imply any obligation to participate in this scheme.
TEMPLATES
To obtain the pre-filled Form 56, the Affadavit of Revocation of Election (ROE), and Form W-8 BEN (if an employee), contact me at the email address at the bottom of page.
If you wish to have a consultation regarding any of this, schedule one only after you have gone through the entire process (all of the paperwork) by yourself at least once. I know this information is abundant, but you need to be educated and not someone who follows the masses just because everyone else is a follower.
Prices for the forms and the ROE are here