Are Nonresident Alien Individuals/ American Nationals Subject to a Tax Liability?

The Federal Income Tax was only levied upon the National Government which is to say those Americans who have chosen to work for the National Government in one of its myriads of Public Offices. "Performing the functions of a public office" which is the statutory definition of a 'Trade or Business' per 26 USC §7701 (a) (26).

The Lack of Tax Liability and the right of Nonresident Alien Individuals to choose not to make an 'election' were established by the Legislative Intent of the 16th Amendment written by former POTUS William H. Taft on June 16, 1909. American Nationals have always been Lawful Non-Taxpayers as they were excluded. This foundational document which clears up the question of just who the parties are that the Federal Income Tax has actually been levied upon was promulgated in the Congressional Record of the United States Senate on pages 3344-3345. The federal income tax was only levied upon the National Government. It also ignored the Rule of Apportionment, a mandatory requirement in the Constitution, further pinpointing the only operational jurisdiction to be the District of Columbia and US Territories.

Nonresident Alien Individuals [American Nationals] are only liable for the Federal Income Tax if they choose to make a statutory 'election' [described at 26 CFR 1.871-1(a) Classification of Aliens] by filing a Form 1040 US Individual Income Tax Return for a tax they never were made liable for prior to the 'election'. Per Clark v. United States, 95 U.S. 539, a statutory 'election' is not a valid contract.

[Proof that taxes are voluntary;]

Write your awesome label here.

26 USC §6013(g) this statutory 'election' allows the National Government to treat or tax the income of those never imposed with the Federal Income Tax. American Nationals a.k.a. Nonresident Alien Individuals are then treated identically to that of foreigners who are legal Taxpayers called US Resident Aliens who live and work in one of the 50 states of the Union [the Constitutional Republic] or the District of Columbia.

26 CFR 1.871-1 (a) Classes of aliens, states: 2

"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 [statutory] citizens [legal fictions] 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 [meaning only the District of Columbia per 26 USC §7408(d)].

However, nonresident alien individuals [American Nationals] 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 [wage withholding] of the code." [Emphasis & Clarifications added]

The last paragraph above shows that
Nonresident Alien Individuals or rather American Nationals are offered the choice by use of the statutory expression "may elect" to have their income treated [taxed] as that of a U.S. resident alien. The expression "may elect" clearly signifies that there is no mandatory obligation to file a Form 1040 US Individual Income Tax Return or pay that tax.

The lack of a mandatory obligation to file a Form 1040 return and pay the Federal Income Tax is further substantiated by the United States Department of the Treasury.

31 USC §321 (d)(1) & (d)(2) clearly illustrates that the Federal Income Tax is considered and acknowledged by the US Department of the Treasury to be a 'gift or bequest’ that is paid for the expressed purpose and use of the [statutory]United States. Here is the exact statutory statement by the US Department of the Treasury as promulgated in the United States Code, Title 31.

31 USC §321 (d)(1) & (d)(2):

(1) The Secretary of the Treasury may accept, hold, administer, and use gifts and bequests of property, both real and personal, for the purpose of aiding or facilitating the work of the Department of the Treasury. Gifts and bequests of money and the proceeds from sales of other property received as gifts or bequests shall be deposited in the Treasury in a separate fund and shall be disbursed on order of the Secretary of the Treasury. Property accepted under this paragraph, and the proceeds thereof, shall be used as nearly as possible in accordance with the terms of the gift or bequest.

(2) For purposes of the Federal income, estate, and gift taxes, property accepted under paragraph (1) shall be considered as a gift or bequest to or for the use of the United States.

Let it further be known that the expression by the U.S. Department of the Treasury reference to the statutory term "United States" in 31 USC §321 (d)(2) means and references only the National Government in the District of Columbia and not the 50 states of the Union per 26 USC §7408 (d).

The IRS statutes refer only to the statutory United States being the District of Columbia unless a statutory section specifically refers to the "50 states". The statute section reflecting this fact is 26 USC §7408 (d).

26 USC §7408 (d) Citizens and residents outside the United States

If any
citizen or resident of the United States does not reside in, and does not have his principal place of business in, any United States judicial district, such citizen or resident shall be treated for purposes of this section as residing in the District of Columbia.

The above IRS statute in Title 26 acknowledges the limited geographical and legislative jurisdiction for the application of the federal income tax to be only the District of Columbia and other US Territories and possessions of the National Government. It entirely excludes any reference to the Constitutional Republic, the 50 states of the Union.

Sovereign American Nationals are not subject to the statutes and regulations, particularly Title 26, as they are limited in their geographical and legislative application to the District of Columbia as "sovereigns are the author and source of the law” according to the United States Supreme Court in Yick Wo v. Hopkins, 118 U.S. 356 (1886).

The statutory definition of person used in statutes within the Internal Revenue Code of 1954 currently in use today in the territorial jurisdiction of the District of Columbia do not include or make reference to American Nationals as a result of the territorial limitations placed against the National Government per the Constitution.
Such statutory words or phrases that illustrate this fact are highlighted in part as follows.

(1) Person - defined at 26 USC §7701(a)(1) only referencing statutory legal fictions

(2) U.S. person - defined at 26 USC §7701(a) (30) only referencing statutory legal fictions

(3) Taxpayer - defined at 26 USC §7701(a) (14) references any 'person' subject to

(4) U.S. Citizen - defined at 8 USC §1401(a)(1) only referencing a statutory legal fiction that was legislatively born in the District of Columbia and are property of the National Government and thus under the dominion or control of the National Government within its limited geographical and legislative jurisdiction. This is clearly illustrated in 3C Am Jur 2d Section 2689 for US Citizens.

The statutory term Nonresident Alien Individual is defined at 26 USC §7701 (b)(1)(B) and is expressed in this statute in the following manner: [definition is available at]

"An Individual is a Nonresident Alien if such individual is neither a [statutory] citizen of the United States [District of Columbia per 26 USC §7408(d)] nor a resident [Alien or foreigner from another nation] of the United States [District of Columbia per 26 USC §7408(d)]." [Emphasis & Clarification added]

What is
immediately noticeable is that the definition only tells the reader what a Nonresident Alien Individual is not rather than what it is. Such purposeful obfuscation is vitally important to recognize.

The true meaning of the statutory term Nonresident Alien Individual is none other than American Nationals who were born in one of the 50 states of the Union [the Constitutional Republic]. This is amply illustrated in reading 26 CFR 1.871-1 (b) (4) Expatriation to avoid tax. This regulation section reads as follows:
"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."

The National Government’s use of statutory words is purposely obtuse for many sovereign American Nationals not trained in the art of legalese. The statutes are written in such a manner to allow the American Nationals to by default use their own definition of non-statutory words to be misinterpreted as having the same meaning as to what the National Government defines their statutory words to mean.

This presumption has proven to be a successful ruse by those in government who are willing to entrap their countrymen.

The existence of lawful Non-Taxpayers as related to the Internal Revenue Code of 1954 is described in two specific federal documents.

(1) The Legislative Intent of the Sixteenth Amendment, written by former POTUS William H. Taft on June 16, 1909, was promulgated in the Congressional Record of the United States Senate on pages 3344-3345. This foundational document proves that the federal income tax as we know it today was never lawfully designed to be levied upon American Nationals, in fact the power of the National Government to do so was specifically denied to the government. American Nationals were protected from the National Government attempting to include them as being the subject and the object of those federal statutory and regulatory laws.

(2) Economy Plumbing & Heating v. U.S., 470 F2d. (1972) in which this appellate court declared the existence of two groups related to the federal income tax. Those groups are taxpayers and lawful non-taxpayers. Those American Nationals, the lawful Non-Taxpayers, were stated by this federal court to be neither the subject nor the object of federal revenue laws.

26 USC §6013(g)(4) addresses Termination of Election with a pertinent section at 26 USC §6013(g)(4)(A)Revocation by taxpayer. This statutory section stipulates that, “An election under this subsection shall terminate at the earliest of the following times". The 'earliest' time means 1 nanoseconds after IRS receipt of Affidavit.

For more information on how to terminate your voluntary 'election' ("REQUEST FOR WITHDRAWAL OF APPLICATION"), simply click on the link  and preserve your god given "NATURAL" unalienable rights, as outlined in the constitution for the United States of America, If this information has benefited you in any way, sign up and become a member of ZeroPoint University, today. Help us unearth the American Dream! 

NOTICE: This treatise constitutes neither the practice of law, nor the giving of legal advice, Information served herein is for informational and educational purposes only. Author does not consent to unlawful action. Author advocates and encourages one and all to adhere to, support and defend all LAW which is particularly applicable. You are responsible for yourself and your own actions. If you act on what you do not understand and cannot support through knowledge and ability, any adverse consequences you may experience are entirely a product of your own doing/omissions. If anything in this presentation is found to be in error a good faith effort will be made to correct it in timely fashion upon notification. VOID where prohibited by law.

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