Questions about the Revocation of Election
Does the Revocation of Election release me from any tax liability for past years?
No. The Revocation of Election only addresses the current year before the new tax year begins. For example, if the IRS receives your Revocation on or before December 31, 2023, it releases you from tax liability for the 2023 tax year, and every year moving forward. It does NOT cover the 2022 tax year and other older ones. Issues with those tax years are NOT addressed by the Revocation of Election. The IRC is ambiguous regarding the April 15 filing deadline (vs. the definition of ‘taxable year’), so we emphasize the “rock solid” date of December 31.
Are all federal statutes at odds with American Nationals and the Constitution for the United States of America, or just Title 26 and/or any statutes not recorded in the Federal Register?
Not only are the federal codes, laws, and statutes at odds with American Nationals and the Constitution for the United States of America, but they are at odds with those who are classified as American Citizens or United States Citizens. Basically, the codes are all written to be against, not for, the people living in the 50 constitutional states. However, in this section, we only address the issues related to Title 26 which is the IRC of 1954. It should be noted that any Implementing Regulation that is not so published or incorporated by reference in the Federal Register has no force of law upon American Nationals who live and work in the private sector. Those rules have never left the jurisdiction of the District of Columbia. All this is based on the Federal Register Act, 44 USC Section 15.
Once I regain my status as an American National, are there any requirements to make ANY type of yearly statements to the feds to keep my freedom?
You never lost your status as an American National in the first place. That was established by your birth or naturalization. However, the Federal Government considers you to be a U.S. Citizen (and not an American National), so there are steps that can be taken to change your status in their eyes.
How do I go about filling out forms in the future when it asks whether I am a “U.S. Citizen.”?
The answer is simple if you understand the existence of 2 jurisdictions known as the “United States.” You may check the box on any government form (including Passport Application, TSA Pre-Check, Voter Registration, etc.) but make sure you specify which “U.S. Citizen” you are. So, write (beside/beneath) the Check Box the following: “Not to be confused with a statutory ‘U.S. Citizen’ defined at 8 USC 1401(a) and 3c Am Jur 2d Section 2689.” Provided you have correctly filed your Revocation of Election, checking the box without the add-on phrase doesn’t place you back into the statutory jurisdiction of the National Government, but it’s always a good idea to be clear and precise to avoid any confusion in the future. As far as the IRS Country Club is concerned, you are provided only one election, and once you revoke it, you are out permanently. Remember as a free, sovereign American National, it is up to you to know who you are, and be able to articulate such to your servant government.
Is it true that once I have been recognized as an American National, the government’s hands are tied, as they no longer have any jurisdiction?
As it relates to statutes, yes. For the National Government to have any jurisdiction over American Nationals (who are referred to by the National Government as Non-Resident Alien individuals), Implementing Regulations must be published in the Federal Register, and the IRS has not, by reference in the Federal Register, made it a requirement to file an income tax return. The Federal Income Tax is a jurisdictional tax over the municipality of the District of Columbia, and U.S. territories, and it is directed toward statutory creations of the U.S. Congress such as U.S. persons, U.S. citizens, U.S. resident aliens, and ignorant American Nationals who have made an ‘election’ to have their income taxed like that of a U.S. resident alien. All American Nationals are foreigners to the limited jurisdiction of the National Government in the District of Columbia.
Once I make the Revocation of Election, how do I handle any situations that may come up regarding the Social Security Number that I have been assigned? I heard that we should stop using it. Is this true?
The Social Security Number is not an issue. If you have contributed to this system for years, you are entitled to receive whatever benefits/payments that would be forthcoming. There are those who have rescinded the Security Security Number, but that is not necessary.
According to Social Security Administration guidelines, once a worker has been employed and contributing for 40 quarters (approx. 10 years), that person is vested in receiving something upon retirement. The Revocation does not impact the qualification of receiving payments at retirement age.
The Social Security Number is used by the IRS to identify a statutory U.S. citizen. Both the SSN and the legal fiction (statutory U.S. citizen) are indeed properties of the National Government. Here is their language in 26 CFR 301.6109-1(1):
"General rule: (i) Social Security Number. A Social Security Number is generally identified in the records and database of the Internal Revenue Service as a number belonging to a U.S. citizen or resident alien individual."
It does no harm to your sovereignty to give the SSN issued to you to a prospective employer. In fact, they use this to take Social Security and Medicare taxes out of your paycheck — these taxes you cannot avoid. By using the term “generally”, that means there are others (lawful Non-Taxpayers) who can use the SSN to gain employment.
Additionally, the Implementing Regulation 26 CFR 1.871-1(a) 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, 5, and 24 of the code.”
When securing employment, you (a Non-Resident Alien) can simply give the SSN issued to you, plus a photocopy of the Revocation of Election and copies of the 26 USC §6013 (g) statutes and the 26 CFR 1.871-1 Implementing Regulation. This will eliminate any need for the employer to begin/continue withholding Federal Income Taxes from your paycheck, since Chapter 24 deals with withholding. From that point forward, the withholding must cease as a result of the election being revoked.
But simply giving out the SSN issued to you is not an admission of your status as either a Taxpayer or Lawful Non-Taxpayer. Nor does giving it out tacitly subject yourself to the exclusive jurisdiction of the National Government. Always keep in mind though — be very careful when giving this out to anyone— as the SSN is a coveted item for identity thieves. It is our recommendation to keep the SSN issued to you very private and only give it out when absolutely necessary. It is also OK, when in doubt, to ask the party why they need it.
In looking at 26 USC §6013, that section pertains to Joint Returns by married couples. Is it clear that (g) relates to the ‘election’ of the Federal Income Tax as a whole, or does it relate to the ‘election’ of whether to file jointly or separately?
The way statutes are written and the logic behind them is often times somewhat obscured. The first thing you need to ask yourself is; “Have you ever heard of a tax law that only applies to married parties and not to a single person?” Right off the bat, it is easy to see that it sounds like an illogical approach to let everyone that is married revoke their election and force the single people to participate in the election.
Let’s look at the Implementing Regulation that discusses how one can make the election in the first place. Do they have to be married? Do they have to be single, or does it even matter? Here is the part of 26 CFR §1.871-1(a) that pertains to non-resident aliens:
“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, 5 and 24 of the code.”
Look at the last sentence above. Do you see any reflection as to a designation of a nonresident alien individual (NRAI) having status of being married BEFORE they “may elect” under section 6013(g) or (h)? It is not there! The regulation does not show any requirement that marriage is a prerequisite to making an ‘election’ to be treated (taxed) as a U.S. resident for purposes of determining income tax liability under Chapters 1, 5 and 24 of the code.
Now look at the header for 26 USC §6013(g) and you will see that it reads: “Election to treat nonresident alien individual as resident of the United States.” Did you see that the NRAI being referenced is singular and not plural? You must read the statutes slowly and think in the proper context.
Section 6013(g)(1) then goes on to state: “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 (related to wage withholding) for payments of wages made during such taxable year.”
Again, there is only one singular reference, not plural. No reference to being married in order to make the election. Section 6013(g)(2) does address those who are married who make the election. Section 6013(g)(1) addresses any singular individual who makes the election. Section 6013(g)(4) Termination of election states: “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.”
Again, you see the reference to a singular taxpayer, not just a married couple.
Section 6013(g)(6) 'Only one election' states: “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.”
You have to be able to read the entire section and look at each distinction so as not to be misled by the legalese of the politicians in the U.S. Congress.
Why is there a need to Revoke an Election under 26 USC given the fact listed below in 26 USC 7851(a)(6): Subtitle F — NONE of which, including 6013 take effect unless and until Title 26 becomes positive law, which to date, is NOT positive law?
This is where many have gotten upside down. You are correct in saying that Title 26 is not positive law. There are no Implementing Regulations published in the Federal Register related to any Subtitle F enforcement either. Positive law is ONLY MANDATORY in one jurisdiction. That jurisdiction is the 50 states of the Union.
This is why the Federal Register Act, 44 USC Chapter 15, was created. All Implementing Regulations that apply within the 50 states of the Union are required to be positive law and promulgated in the Federal Register via volume, date and page number. This gives the American people public notice of any legislative act of Congress that meets the criteria spelled out for the National Government to adhere to when it creates any laws for the Constitutional Republic.
In the District of Columbia — the foreign jurisdiction to the 50 sovereign states of the Union — the National Government does NOT need positive law at all. They can create statutes, and that is law in their limited jurisdiction, the District of Columbia. That is the jurisdiction over which Congress can legislate without regard to the limitations of the Constitution.
The National Government permits you, an American National — one born in one of the 50 states of the Union — to make an election as stipulated in 26 CFR §1.871-1(a) and is also stipulated at 26 USC §6013(g) for the purpose of this discussion. Once you enter into their jurisdiction by making the ‘voluntary’ election (yes, it was done sub silentio), you lose your status as an American National (those protected by the U.S. Constitution) in the eyes of the government, and via that election you are viewed as if you were a U.S. Resident Alien. This is what the ‘election’ is all about.
Positive law has no reality in the District of Columbia and is thus not required for the National Government to use within their own territory as they function like that of a monarchy. That is why Federal judges will throw Americans in jail for mentioning the Constitution. It is not law in D.C.!
What do I tell my employer when they tell me I must fill out a Form I-9 in order to keep my job?
The first question to you, reading this now, is: “Did you read Form I-9 and the Instructions?”
You can use this form as the Federal Government is now working to control the American population with it. So put it to your use. Do you have a U.S. Passport? At least have a Driver’s License?
You can check the box “A citizen of the United States” and put next to it “By birth in the United States of America, the 50 states of the Union.” Thus you have defined the term “United States” so they can not claim that you have agreed that you are a statutory United States citizen.
The Revocation of Election addresses the legal process created to exit the U.S. Tax System and nothing else.
If the employer wants you to provide them with a Form W4, then provide them with a copy of the Revocation of Election along with these statutes: 26 USC 6013(g)(4)(A) and 26 CFR 1.871-1(b)(4).
You must be prepared to walk them through these documents and find out where their confusion lies. All these documents show that the term the U.S. Congress uses for “nonresident alien individual” does NOT mean you are a foreigner!
The term “nonresident alien individual” from 26 CFR 1.871-1(b)(4) shows that:
Nonresident alien individuals are those who have the constitutional right to Expatriate from the Constitutional Republic (the 50 states of the Union) if they so desire, and
if a nonresident alien individual (meaning one born in one of the 50 states of the Union) does expatriate, they will lose their U.S. citizenship. Yeah!
There are no people in the world that can both Expatriate AND Lose their U.S. citizenship except those who were born in one of the 50 states of the Union.
Listen to this audio talking about the Revocation of Election. This will be of tremendous help for you to understand what has just been stated. Your job is to know inside and out who you are and what the U.S. Government has done to obscure that fact by the use of words that tend to confuse people...similar to the words used by attorneys in the legal profession. Attorneys also attempt to confuse and disrupt.
You have to know the documents you present as to what they mean and how they are to be used. This is very important. It is also important that you remain as pleasant as possible when interacting with others about these topics. They are as unaware as you were.
Also, if your employer insists you fill out Form I-9, you can download the proper one that applies to your situation and swap it for Page 7 of the I-9 package the Government provides. Choose this one if you were born in one of the 50 states of the Union; choose this one if you were NOT born in one of the 50 states of the Union, but at least one of your parents was; choose this one if you were naturalized.
How does the Revocation of Election client address the Form 1099, W2 and W4?
The employer can be an issue if they are caught off guard or not approached correctly. Once the Revocation of Election is sent to the proper parties, the employer needs to be notified that no more withholding under Chapter 24 of the IRC can continue as the termination of the election has occurred between you and the IRS.
Part of the issue is that employers see the term “nonresident alien individual” and freak out. We provide the statutes and regulations to help explain what the term nonresident alien individual means on this page.
Some employers will insist that the employee fill out a Form I-9. That is not a problem, and there is a box on the form that allows the employee to check that they are a “citizen of the United States.”
There is no definition of that term, so the employee needs to define it. The Form W4 is the withholding document, and it is no longer needed per 26 USC section 6013 (g)(6) Only One Election.
If a Form 1099 is issued (or Form W2) for the year in which the Revocation of Election has taken place, that form can be zeroed out.
Addressing your private-sector employer
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 refusing to stop withholding. Now, this 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 to believe 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.