Frivolous? Not according to the Code.

The Treasury Secretary interprets the US Code which is created by Congress, then the Secretary prescribes his own code in the Code of Federal Regulations

What does the Code say?

Beginning with Law One, and Rule One.

TAX LAW NO. 1 United 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 This statute imposes a tax on the individual, then regulations expand on who this individual is...

TAX REGULATION NO. 1 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...

Code-words: Notice the required code-words, prescribed by the Secretary in CFR Sec. 1.1-1

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

Condition: Notice the required condition, prescribed by the Secretary in CFR Sec. 1.1-1

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

How did the Treasury Secretary determine who, where, and what; the required condition?

What did the Secretary see in the code, the ?

Is Sec. 861 Frivolous?

You can easily find out yourself. The code is not complex. The code is simple.

Who, Where, & What is Taxed

1. Go to the search page at the Government Printing Office website:

     www.gpoaccess.gov/uscode/search.html
     (Right-click, choose Open in New Window)

2. Now find...

	WHO? (the citizen)

"every individual who is a citizen" - CFR Sec. 1.1-1

Which section has all of the required code-words for a citizen? Which section meets the required condition?

Copy and paste the following line into the GPO's search box, then click Submit. (If typing, note the *)

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

This boolean search string will filter through all of the tax laws and leave only the laws that contain all three of these required codes. Visually, it looks like this...

26USCode

AND

Who "citizen"

AND

Where "united states"

AND

What "taxable income"

[who] + where + what
(The Treasury Secretary's required codes, and required condition)

GPO Search Results: Total Hits = 22 [only 20 hits in 2007]

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

* 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

Sec. 861 is number One, unless you're looking for definitions. And 864, 863, and 865 (known as the sections thereunder) occupy the top 6 positions. Notice, Sec. 7701 doesn't even count (if we're looking for tax instructions). So, Sec. 861 and the sections thereunder are actually the Top 3 results.

Why is USC Sec. 861 so important? Because, the regulation for Sec. 861 contains The List of taxable income, exclusively.

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... [Ed: This is the one that applies to the average American]

By the way, 26 USC 861(b) is not the list of taxable income. It is simply a paragraph subsection referring to another paragraph, which really lists gross income.

	WHO? (the resident)

"every individual who is a ... resident" - CFR Sec. 1.1-1

Do you reside in the United States? Copy and paste this line into the GPO search box...

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 = 31 [only 29 hits in 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 30 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 861, 864, and 863 are the Top 3).

	WHO? (the alien)

"a nonresident alien individual" - CFR Sec. 1.1-1

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

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 = 16 [17 hits in 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 is to be used for all three of the individuals having the income tax imposed upon them, but what about the "individual"?

	WHO? (the individual)

"every individual" - CFR Sec. 1.1-1

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

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 = 76 [80 hits in 2007]

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

Sec. 861 is the 3rd result in 2007... but its the first result that is 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."

	What about our "deductions"?

Where is the law for our deductions?

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

GPO Search Results: Total Hits = 35

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

861 is not frivolous.

	Gross Income?

And finally, if taxable income means gross income, which means all income, then...

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

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

GPO Search Results: Total Hits = 37

"gross income " + "citizen" + "united states" = ?

Result: Sec. 861

Among thousand of sections, 861 is THE LAW.

	What About Regulations?

"But, Judge, I was just following the rules."

So far, you've seen that the USC 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? If most Americans only have domestic income...

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

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

* Keep in mind that numbers shown on this graph are based on year 2004 regulations, and these numbers will slowly increase, possibly each year, as new rules are added by the Treasury. But in 2004, "domestic income", is only written 23 times (and found among only five regulations) in the entire Code of Federal Regulations. Four of these five regulations are found under Sec. 861, and this code-word, "domestic income", is used specifically to demonstrate the regulation's income tax examples.

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

So, how often is "foreign income" prescribed compared to "domestic income"?

The tax regulations are written primarily (approx. 98%) for "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 regulation tax examples of "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 tax regulations prescribe otherwise? The tax rules were created to list, instruct, guide, and to provide examples. It is easy to see that nearly all examples for "domestic source income", 96% of them, are found in Sec. 861.

Where is "foreign source income" prescribed?

Even the term "foreign source income" is concentrated under Sec. 1.861.

Domestic income or foreign income, 861 is required.

Want to examine more graphs? Look at the 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 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 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?

"You are not to be moved in your judging by a man's position, you are not to take rewards; for rewards make the eyes of the wise man blind, and the decisions of the upright false." - Deuteronomy 16:19 BBE translation Honor? Where? 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 the knowledge of your own expertise. Honor? Where? You have disrobed yourselves. You've kept the law books from juries, the 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? In spite of what you may believe, it's not your court. You've kept Jury Nullification from the Jury. Why hide the Right to Nullify? The system is owned by the People, it is their 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. So, what do you mean, frivolous. Only in a scam will bad guys need to call the truth 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?

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.

  The Truth has come... and you cannot hide.

Money is power, knowledge is more, but Truth is King.

All must obey.

"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 an 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"?