Once upon a good ol' isle, good ol' isle, singin' isle.
Ah!
the You're listening to the Hour of the Time.
Good evening. You're listening to the Hour of the Time. I'm William Cooper. Ladies and
gentlemen, make sure you've got pen and paper and that you take copious notes during this
broadcast because I am going to blow your mind.
Over this and probably the next two or three broadcasts, I don't know how long it's going to take to cover this material, I am going to expose to you, in the law, the fraud called the Internal Revenue Service and the fraud called the Income Tax.
I'm also going to challenge and prove that the federal government has no jurisdiction within the territorial boundaries of the several states of the Union.
Don't go away.
You don't want to miss one single word of this broadcast and the next several.
I can guarantee you that.
♪♪ ♪♪
The following is a notice, contract, declaration of citizenship, affidavit, demand, and jurisdiction challenge.
If you are listening to this broadcast, and if you listen to all of this series, you will have been served.
It will be incumbent upon you, if you are one of the interested parties, to dispute and rebut any or all of the presumed facts stated within these broadcasts.
This notice, contract, declaration of citizenship, affidavit, demand, and jurisdiction challenge
addresses federal jurisdiction, federal authority, jurisdiction and authority of federal agents,
the constitutionality and lawful character of the income tax and the Internal Revenue
Service and other agencies of the United States government, including but not limited to the
Department of the Treasury and legal application of the Internal Revenue Code.
It will be construed to comply with provisions necessary to establish presumed fact under the federal rules of civil procedure and attending state rules.
Should uninterested parties fail to rebut within twenty calendar days any given allegation or matter of law addressed herein, the position will be construed as adequate to meet requirements of judicial notice, thus preserving fundamental law.
Matters addressed herein, if not rebutted within twenty calendar days, will be construed to have general application and will be presumed fact.
In federal criminal prosecutions involving jurisdictional-type crimes, the government must prove the existence of federal jurisdiction by showing United States ownership of the place where the crime was committed and state session of jurisdiction.
If the government contends for the power to criminally prosecute for an offense committed outside its jurisdiction, it must prove an extraterritorial application of the statute in question, as well as a constitutional foundation supporting the same.
Absent this showing, no federal prosecution can be commenced for offenses committed outside its jurisdiction.
Once jurisdiction is challenged, it must be proven.
Higgins v. Levine, Supra, Note 3.
No sanction can be imposed absent proof of jurisdiction.
Standard v. Olson, 74, U.S.
Supreme Court, 768.
It has also been held that jurisdiction must be affirmatively shown and will not be presumed.
Special Indemnity Fund v. Pruitt, 205 F2 small d 306 comma 201 Oklahoma Supreme Court 308 All interested parties must make rebuttals within 20 calendar days to the address contained in item number 146.
No, all men and women by these presents, de jure, Union State of Arizona, sworn statement, affidavit of fact, Apache County.
Whereas the eternal and unchanging principles of the laws of commerce are 1.
A matter must be expressed to be resolved.
2.
In commerce, truth is sovereign.
3.
Truth is expressed in the form of an affidavit.
4.
An undisputed affidavit stands as truth in commerce.
5.
An undisputed affidavit becomes the judgment in commerce.
6.
An affidavit of fact under commercial law can only be satisfied, Roman numeral 1, through a rebuttal affidavit of fact point for point, Roman numeral 2, by payment, Roman numeral 3, by agreement, Roman numeral 4, by resolution by jury according to the rules of common law.
7.
A worker is worthy of his hire.
8.
All are equal under the law.
The foundation of commercial law is based upon certain eternally just, valid moral precepts and truths which have remained unchanged for at least six thousand years, having its roots in Mosaic law.
Said commercial law forms the underpinnings of Western civilization, if not all nations, law and commerce in this world.
Commercial law is non-judicial and is prior and superior to the basis of and cannot be set aside or overruled by the statutes of any governments, legislatures, quasi-governmental agencies, courts, judges, and law enforcement agencies which are under an inherent obligation to uphold said commercial law.
Know all men and women that William Cooper, hereinafter the Ahioth, certifies in this affidavit of fact that the following facts are true, correct, certain, and complete to the best of the Appiates' knowledge, belief, and information.
I, William Cooper, a sui juris free, good, and lawful Christian man upon the land, who was natural born on the sixth day of the fifth month of the year of our Lord, nineteen hundred and forty-three, in the de jure Los Angeles County of the de jure Union State of California, Who is currently a free inhabitant, citizen of the de jure Apache County of the de jure Union State of Arizona, in addition to citizen of the Union State of California, and whose mailing location is All Rights Reserved, care of Harvest Trust, care of P.O.
Box 1970, Eager, de jure Union State of Arizona, non-assumptive to the venue of Capital A-Z, these United States of America, non-domestic, in effect non-government mail delivery, non-assumptive to the venue of 85925, does solemnly affirm, declare, attest, and depose.
1.
That the affiant is of lawful age to make this affidavit.
2.
That the affiant is competent to make this affidavit.
3.
That the Affiant has personal knowledge of the facts as stated herein.
4.
That the Affiant is not under the lawful guardianship or disability of another.
5.
That the Affiant makes this affidavit of fact as a matter of record of the Affiant's own right, sui juris, in the Affiant's own proper self, in propria persona.
That the Appiant was natural born a citizen of the de jure Union State of California in the de jure Los Angeles County on the sixth day of the fifth month of the year of Our Lord 1943.
That Appiant's wife, Annie Mordhorst, was natural born a citizen of the de jure nation of Taiwan in the de jure city of Taipei on the eighth day of the eleventh month of the year of Our Lord 1953. 7.
That as a natural-born de jure preamble citizen of the de jure Union State of California, the Affiant declares the Affiant's sovereignty extended to the Affiant by Almighty God.
8.
That the de jure Union States of Arizona and California are of the freely associated compact states of the American Union.
9.
That the affiant is a citizen under the 1776 Unanimous Declaration of the Thirteen United States of America, also known as the Declaration of Independence, the 1777 Articles of Confederation, the 1787 Constitution for the United States of America, the Bill of Rights ratified in 1791, and precedent decisions of the Constitution for the United States of America, Article III, Justice Courts of Law.
That a fiance wife, by virtue of the common law, as the lawful wife of a fiance, is a citizen of the same.
10.
That the affiant and affiance lawful wife are possessed of unalienable God-given rights from affiance creator.
That a client's unalienable rights are memorialized in and secured by the 1787 Constitution for the United States of America and the 1791 Bill of Rights.
12.
That the affiant has not ever, does not now, and will not ever knowingly, willingly, voluntarily, or intentionally waive any of the affiant's rights.
That the government of the United States may not assume any power over the citizens of the de jure Union States which is not specifically delegated to the United States by the creators of the United States.
That is, the citizens of the de jure Union States.
That was item number thirteen.
Fourteen.
That the affiant and affiance lawful wife do not owe their citizenship to the so-called Fourteenth Amendment to the Constitution for the United States.
Fifteen.
That the Affiant and Affiance Lawful Wife are not liable for the Title 26 United States Code, Internal Revenue Code, Subtitle A, Section 1, Graduated Income Taxes for reasons of the Affiance and Affiance Lawful Wife's alienage to the State of the Forum of United States Tax Laws.
16.
That the Affiant and Affiance Lawful Wife were not born in a territory over which the United States is sovereign.
that the affiant and affiance lawful wife are not citizens subject to the jurisdiction
of the United States as defined in 26 Code of Federal Regulations 1.1-1 small c to wit
small c.
Who is a citizen?
Every person born or naturalized in the United States and subject to its jurisdiction as
is a citizen.
Three capital A, American jurisprudence, let me say that again, three capital A, American
3A American Jurisprudence 1420 Aliens and Citizens.
A person is born subject to the jurisdiction of the United States for purposes of acquiring citizenship at birth, if this birth occurs in a territory over which the United States is sovereign.
That the opiates and opiates' lawful wife are non-resident to and not a dweller within the jurisdiction of the State of the Forum of Article I, Section 8, Clause 17.
and Article 4, Section 3, Clause 2 of the Constitution for the United States of America,
in which the United States Congress exercises exclusive legislation in all cases whatsoever
over said district not exceeding ten miles square, beyond the seat of government of places
legally seated by the Union States for the erection of ports, magazines, arsenals, dockyards,
other needful buildings, or any other territories or properties belonging to the United States.
Consequently, the affiant is not liable for the Title 26 United States Code, Subtitle A, Section 1, Graduated Income Tax for reasons of the affiant's non-residence to such state of form. 19.
It is a well-established principle of law that all federal legislation applies only within the territorial jurisdiction of the United States unless a contrary intent appears.
Foley Brothers v. Pallardo, 336 U.S.
Supreme Court, 281 20.
That the affiant and affiance lawful wife are not a resident of, inhabitant of, franchise of, subject of, ward of, Chattel of, or subject to the jurisdiction of, the State of the Forum of any United States, the Corporate State, Corporate County, or Corporate City, Municipal Body Politics created under the primary authority of Article 1, Section 8, Clause 17, and Article 4, Section 3, Clause 2 of the Constitution for the United States of America.
Therefore, the Appellant is not subject to any legislation created by such authorities, is not subject to the jurisdiction of any employees, officers, or agents deriving the authority thereof, is not subject to administrative constitution for the United States of America, Article I courts, and is not bound by precedence of such courts.
Legislation enacted by Congress applicable to the inferior federal courts in the exercise of power under Article III of the Constitution cannot be affected by legislation enacted by Congress under Article I, Section 8, Clause 17 of the Constitution, D.C.
Code, Title XI at page 13.
That as a sovereign citizen of one of the Union States under the Constitution for the United States of America and law, only Constitution for the United States of America, Article III, Justice Courts of Law decisions are applicable to the affiant.
22.
That the reader is hereby warned to take notice that through the Contract and Declaration of Citizenship, Alphabet of Facts, presently before the reader, the affiant and affiant's lawful Hereby cancels any and all presumed elections made by the United States government or by any agency or department thereof.
That has assumed that the affiant is or ever has been a citizen or resident of any territory, possession, instrumentality, or enclave under the sovereignty or exclusive jurisdiction of the United States as defined and limited to the United States in Article 1, Section 8, Clause 17, and Article 4, Section 3, Clause 2 of the Constitution for the United States of America.
And furthermore, the affiant hereby cancels any presumption that the affiant ever knowingly, willingly, voluntarily, or intentionally elected to be treated as such a citizen or resident.
23.
That the reader is hereby warned to take notice, that through the contract and declaration of citizenship, affidavit of fact, presently before the reader, the affiant and affiant's lawful wife, hereby, small a, rescinds all endorsements, subscriptions, are presumed signatures attributed to the hand of the affiant
on any form or document whatsoever which may be construed or has been construed to give the International Monetary
Fund, the United Nations, any entity that claims to have a treaty, compact, contract, agreement, or understanding with
the United States Government, the Internal Revenue Service, the Social Security Administration, or any agency or entity
of the United States Government created under the authority of the Constitution for the United States to be able to
produce and sell the funds of the United States Government.
The Constitution of the United States of America, Article 1, Section 8, Clause 17, and Article 4, Section 3, Clause 2,
are any other government, whether said government be de jure, de facto, foreign, domestic, local, state, national,
international, hemispheric, global, secular, or one which maintains the trappings, vestments, and appearance of a true ecclesiastical organization whatsoever, any authority or jurisdiction over the affliant, through inadvertence, fraud, or mistake, b. rescinds and makes void, ad initio, all powers of attorney, in fact, in presumption,
are otherwise endorsed or subscribed by the affiant, or which bear a presumed signature attributed to the hand of the affiant, are signed by someone or something else without the affiant's prior knowing, willing, voluntary, and intentional consent, as such power of attorney pertains to the affiant, but not limited to, any and all quasi-comparable corporate governmental entities, private or public, on the grounds of constructive fraud and nondisclosure.
24 That the affiant and affiance lawful wife are not now, and will not ever knowingly, willingly, voluntarily, or intentionally, be an officer, employee, elected official, or chattel of the United States, the District of Columbia, or an agency, franchise, or instrumentality of the United States, the District of Columbia, the Royal Family of Great Britain, or the Vatican.
That the Appiant and Appiance Lawful Wife are not an officer of a corporation under a duty to withhold.
26.
26. That the Appiant and Appiance Lawful Wife are not an employee as that term is defined
in law and in the Internal Revenue Code, Federal Register, Tuesday, September 7, 1943, Section
404.104, page 12267, to which, Employee. The term employee specifically includes officers
and employees, whether elected or appointed, of the United States, a state, territory,
or political subdivision thereof, or of the District of Columbia, or any agency, instrumentality,
or any one or more of the foregoing.
Thank you.
Section 3401 small c. Employee.
For purposes of this chapter, the term employee includes an officer, employee or elected official of the United States, a state or any political subdivision thereof, the District of Columbia, or any agency or instrumentality of anyone or more of the foregoing.
The term also includes an officer of a corporation.
United States v. Strachmorton, 98, U.S.
Supreme Court, 65-66.
27 That because the appliant and appliance lawful wife are not an employee, the appliant does not earn wages, as such terms are defined in the Internal Revenue Code to with § 3401a.
Wages.
The term wages means all remuneration for services performed by an employee for his employer.
28.
That pursuant to the Public Salary Tax Act of 1939, Title I, Section 1, the appliant does not earn gross income as such term is defined therein.
The Public Salary Tax Act of 1939, Title I, Section 1, Section 22, small a, of the Internal Revenue Code relating to the definition of gross income is amended after the words, compensation for personal
service includes only personal service as an officer or employee of a state or any political
subdivision thereof or any agency or instrumentality of anyone or more of the foregoing.
29.
That the appliance and appliance lawful wife are not involved in any type of revenue taxable
activities including but not limited to the manufacture, sale or distribution of alcohol,
tobacco or firearms, any wagering activities or any other regulated industry, trade or
profession.
30.
that the affiant and affiance-lawful wife does not reside in or obtain income from any
source within the District of Columbia, Puerto Rico, the United States Virgin Islands, Guam
or any other territory, insular possession, possession, enclave, franchise or instrumentality
of the United States, the District of Columbia, the British Commonwealth or the Vatican.
31.
That the affiant and affiance-lawful wife are not a United States person, United States
United States resident, United States individual, United States corporation, citizen subject
resident, United States individual, United States corporation, citizen subject to its
to its jurisdiction, or subject of the royal family of Great Britain, as such words of
jurisdiction or subject of the Royal Family of Great Britain as such words of art are
art are defined in the Internal Revenue Code and other applicable United States codes or
defined in the Internal Revenue Code and other applicable United States codes or treaties.
treaties.
32.
That the so-called Sixteenth Amendment to the Constitution for the United States did
not repeal the constitutional apportionment restrictions imposed upon direct taxes by
the Constitution for the United States of America, Article I, Section 2, Clause 3, and
Article I, Section 9, Clause 4.
Thus, taxes on personal property are direct taxes, not taxable by the federal government
unless apportioned according to the census of the Union States.
33.
That the so-called Sixteenth Amendment to the Constitution for the United States was
not properly, lawfully, and constitutionally ratified by the states of the Union, but if
it had been properly ratified, it specifies incomes from whatever source derived.
Amendment 16, quote, The Congress shall have power to lay and collect taxes on incomes from whatever source derived Without apportionment among the several states and without regard to any census or enumeration."
34.
That the Secretary of the Department of the Treasury has defined and limited the tax to be applicable to only, quote, taxable income of the taxpayer from specific sources and activities, end quote.
The income must be taxable and must come from specific sources and activities that are defined by the Secretary.
Code of Federal Regulations, section 1.861-8, small a, quote, The rules contained in this section apply in determining taxable income of the taxpayer from specific sources and activities under other sections of the Code referred to in this section as operative sections.
See paragraph, small f, 1 of this section for a list and description of operative sections, end quote.
that the federal regulations make reference to sources within the United States.
These are the only sources listed from which income must derive in order for it to be taxable for the purpose of the income tax.
Code of Federal Regulations 1.861-8 f1.
Roman numeral 1.
Overall limitation to the foreign tax credit.
Roman numeral 2 is reserved.
Roman numeral three, D.I.S.C.
and F.S.C.
taxable income.
Note, D.I.S.C.
is Direct International Sales Corporation and F.S.C.
is a Foreign Sales Corporation.
Roman numeral four, effectively connected taxable income, non-resident alien individuals and foreign corporations engaged in trade or business within the United States.
Notice that Roman numeral four says non-resident alien individuals and foreign corporations engaged in trade or business within the United States.
Roman numeral five, foreign base company income.
Roman numeral six, other operative sections.
Capital A, foreign source items of tax.
Capital B, foreign mineral income.
Capital C is reserved.
Capital D, Foreign Oil and Gas Extraction Income.
Capital E, Citizens Entitled to the Benefits of Section 931 and the Section 936 Tax Credit, which is foreign.
Capital F, Residents of Puerto Rico.
Capital G, Income Tax Liability Incurred to the Virgin Islands.
Capital H, Income Derived from Guam.
Capital I, China Trade Act Corporations.
Capital J, income of a controlled foreign corporation.
Capital K, income from the insurance of United States risks.
Capital L, international boycott factor attributable taxes and income under section 999.
Capital M, income attributable to the operation of an agreement vessel under section 607 of the Merchant Marine Act of 1936.
Item number 36.
That the item 35 list explains clearly the gross income involvement in light of the fact that the United States Supreme Court has determined that the Congress acts intentionally and purposely in the inclusion or exclusion of something in a law, or simply, if a particular source is not on the list, then it is effectively excluded from the Income Tax Act and subsequently the legal definition of gross income. 37.
That the item 35 list, regulation, can be described simply as a fence.
The United States Congress gave the Secretary the task to encircle and delineate the only area from which gross income, and hence taxable income, can be derived or accepted from, and the Secretary published his understanding of what was expected of him in the regulations.
The list is, in fact, the only definition of sources anywhere in the regulations.
Whatever is within the fence is allowed to be listed as gross income.
If it is not within the confines of the Secretary's fence or regulation, it is exempt.
38.
That some, with a vested interest in taking care of our money for us, will argue that the phrase, whatever sources, in the so-called Sixteenth Amendment means, Any and all sources, and we agree that it does.
Any and all sources within the list.
The Secretary has defined them, then Congress agreed with the Secretary, and they are restricted to the above list, as it is the only list which defines sources.
An entry for citizens with domestic income or resident aliens does not exist on this list.
that the power of the Congress and the authority it gives to the executive branch is limited to the contents of the law.
40.
What is not stated in the law is always important.
It is a fundamental legal principle and a basic maxim of statutory interpretation.
Expressio unius est exclusio alterius, which means, in Latin, the expression of one thing is the exclusion of another.
When certain persons or things are specified in a law, contract, or will, an intention to exclude all others from its operation may be inferred.
Under this maxim, if statute specifies one exception to a general rule or assumes to specify the effects of a certain provision, other exceptions or effects are excluded.
Black's Law Dictionary, 6th edition.
Small 1.
Section 61 states that gross income is from sources which are taxable.
Small 2.
26 United States Code, Section 861, small a, states that the following items of gross
income shall be treated as income from sources within the United States and does not define
the specific sources of income from within the United States that are taxable. Therefore,
none are taxable. Small 3. 26 Code of Federal Regulations, Section 1.861 and following are
the regulations promulgated by the Secretary of Treasury to implement 26 United States
Code, Section 861 and prove that the items of gross income discussed in 26 United States
Code, Section 861 are applicable only to foreigners and United States citizens living abroad.
41. That all of the regulations applicable to 26 United States Code, Section 864 definitions
are directed only to non-resident aliens and foreign corporations.
Significantly, the only application of the federal income tax upon the income of United States citizens in existence is with respect to small one A United States citizen's foreign earned income, and small 2, the income of a United States citizen living abroad.
42.
That when you examine 861's regulations, you find the admission in 1.861-8, small a, 4, that income must come from a specific source to be taxable.
If you examine the sources in 1.861-8, small f, 1, You will find that the domestic sources are plainly applicable to non-resident aliens and foreign corporations.
The others listed are foreign sources that United States citizens would definitely be taxed upon.
43.
That there is no direct mention of United States sources where United States citizens can earn gross income.
44.
that of the five sources listed in small f one, four of them are repeated as non-exempt
income pursuant to twenty-sixth Code of Federal Regulations, section 1.861-8, capital T, small
d, 2, Roman numeral 3, and pursuant to 1.861-8, capital T, small d, 2, Roman numeral 2, capital
A. All income that is exempt, excluded, not listed, or eliminated from the law is exempt
income.
Where are the other United States sources listed that are applicable to United States citizens living and working within the United States?
A complete search of the United States Code and the Code of Federal Regulations discloses that there are none.
None, zero, zip, zilch, does not exist and therefore cannot be taxed.
45 That since the law is plainly structured to be taxing foreigners and foreign earned income, We must have some specific citation of law, specifically taxing United States citizens on their domestic source income, as the Secretary has made the list of U.S.
sources that are taxable in 26 United States Code, Section 861, applicable only to foreigners.
46, that the only form Required to be filed by a United States citizen pursuant to section 1.1-1 of the Code of Federal Regulations is the 2555 Foreign Earned Income form.
With regard to the filing of returns, the only filing requirement for an individual under subtitle capital A income tax is found in code section 6012 small a Under Section 6012 small a and its underlying regulations, taxable income is limited to certain income that has been earned while living and working in certain foreign countries or territories.
As proof of this, under the 1980 Paperwork Reduction Act, the Office of Management and Budget, OMB, must assign an OMB approval number to any agency returned that requests and collects information from a United States citizen according to OMB approval control number 1545-0067, assigned to Treasury Regulations 1.1-1, Tax Imposed,
and 1.6012-0, Persons Required to Make Returns of Income, under 26 Code of
Federal Regulations, Part 600 to End, the required return for a United States citizen to
report income is not 1040, is not Form 1040, is not Form 1040, has never been Form 1040, but
is Form 2555, Foreign Earned Income.
The 1040 return for the U.S.
individual is merely a supplemental worksheet for the required Form 2555.
The top of Form 2555 instructs, quote, Attach to front of Form 1040, end quote, and, quote,
For use by U.S. citizens, end quote.
Treasury Decision 2313, that's TD 2313, clarifies that the Form 1040, Individual Income Tax Return,
is to be used only by the fiduciary of a non-resident alien and receiving interest
and are dividends from the stock of domestic U.S.
corporations on behalf of that alien.
This decision was issued in 1916 to collectors of internal revenue pursuant to the United States Supreme Court under the Bruchaber v. Union Pacific Railroad Company decision and still stands today.
For the above reasons, the income tax under subtitle A is not voluntary, as some have asserted.
It is mandatory But only for those to whom it applies as explained previously.
All others it is voluntary.
Since the law is limited in its application, the question of whether it is mandatory or voluntary is superfluous.
The question is, to whom and under what circumstances is the law applied?
With regard to the wage tax under subtitle capital C, certain legal requirements may be considered mandatory.
But only for the payor of the wages, the employer.
And even then, only if both the employer and the covered employee has voluntarily agreed, via voluntary application on Form W-4, to participate in the entitlement programs.
Since there is no legal requirement to have a social security number in order to live and work in the United States, or simply for the sake of having one, No legal requirement to enter a social security number on W-4 form, sign or submit it, and no legal requirement for an employer to obtain an employer identification number, EIN, in order to hire workers.
Neither party, employee or employer, can be compelled to participate in the entitlement programs, hence compliance under subtitle capital C is correctly said to be voluntary.
The Internal Revenue Service Publication 515 and Treasury Regulation 1.1441-5 explain the proper use of the Statement of Citizenship, or SOC, a copy of which is sent by the employer who retains the original to the Internal Revenue Service in Philadelphia only which makes sense since Philadelphia is the Internal Revenue Service International Tax Office.
The SOC authorizes and indemnifies the employer to stop withholding income taxes from the worker who chooses not to have his or her taxes withheld.
In other words, if you do not wish to have your taxes withheld by your so-called, quote, employer, end quote, anymore, all you have to do is, quote, IRS Publication 515 and Treasury Regulation 1.1441-5 including a statement of your citizenship and hand that to your employer and he is estopped from withholding your taxes from your paycheck.
47.
That attempting to pass off Section 61 defining gross income as the section of code as the law taxing all U.S.
citizens on their U.S.
source income, even if the income cannot be deemed to be from taxable sources, is dishonest in light of the construction of the statute.
Since twenty-sixth Code of Federal Regulations, subsection 1.861-8 f1n-8Td2n3 state plainly the taxable sources which a U.S.
citizen must have to make income, gross income, and thus taxable income, the latter being taxed in section It is no wonder that the proper form to be filed pursuant to Section 1 of 26 United States Code and 26 Code of Federal Regulations by a U.S.
citizen is the 2555 Foreign Earned Income Form.
foreign earned income form. 48. That exempt income is defined. 26 Code of Federal Regulations,
Section 1.861-8, T, d.2, Roman numeral 2, A.
In general, for purposes of this section, the term exempt income means any income that is in whole or in part exempt, excluded, or eliminated for federal income tax purposes, end quote.
That exclusion is defined in Black's Law Dictionary in part as follows, quote, denial of entry or admittance, end quote.
50.
That right after the Secretary stated this, he plainly listed income not exempt from taxation here as follows.
26th Code of Federal Regulations, Section 1.861-8Td2RN3.
1.861-8Td2Rn3.
Roman numeral three income that is not considered tax exempt.
The following items are not considered to be exempt, eliminated, or excluded income
and thus may have expenses, losses, or other deductions allocated and apportioned to them.
Thank you.
Capital A. In the case of a foreign taxpayer, including a foreign sales corporation, or FSC, computing its effectively connected income, gross income, whether domestic or foreign source, which is not effectively connected to the conduct of a United States trade or business.
Capital B. In computing the combined taxable income of a D.I.S.C.
or F.S.C.
and its related supplier, the gross income of a D.I.C.S.
or F.S.C.
Capital C. For all purposes under Subchapter Capital N of the Code, including the computation of combined taxable income of a possessions corporation and its affiliates under Section 936 small h, the gross income of a possessions corporation for which a credit is allowed under Section 936 small a and capital D, foreign earned income as defined in Section 911 and the regulations there under.
However, the rules of Section 1.911-6 do not require the allocation and apportionment of
certain deductions, including home mortgage interest to foreign earned income for purposes
of determining the deductions disallowed under Section 911d-6.
51.
That the only income listed in Item 50 related to United States citizens is D.
Capital D. 52.
That the definition of wages in Section 3401a to be withheld from in accordance with Section
3402 excludes all remuneration paid to U.S. citizens.
citizens by employers, except income which is deemed to be gross income under Section 9-1-1 or other income related to foreign and U.S.
possession sources, and we already discussed what is gross income under Section 9-1-1.
53.
That this law confirms our position in simple terms according to Black's Law Dictionary that if the income in question comes from a source excluded from the law, and thus not mentioned within the law as being taxable, it cannot then meet the source requirements of Section 861, its regulations, and thus Section 61 small a to be gross income, and is by definition exempt.
54.
That what is not within a law is just as important as what is. 55.
That the entire topic of the income tax and the statutes regarding it are built on the foundation of gross income, as defined in Section 61 of the Internal Revenue Code, and that the laws mean exactly what they say.
56.
that compensation for labor and exercise of the right to labor are personal property,
and such personal property correctly comes under the authority of the Constitution for
the United States of America, Article I, Section 2, Clause 3, and Article I, Section 9, Clause
4, and are, therefore, not taxable by the Federal Government as a graduated tax.
Be advised, compensation earned and exercising the right to labor is excluded from gross
income and is exempt from taxation under Title XXVI of the United States Code, under the
authority of Title XXVI, Code of Federal Regulations, 1939.
Section 9.22 b-1 as follows. 26 Code of Federal Regulations 1939 Section 9.22 b-1 Exclusions
from Gross Income. The following shall not be included in gross income and shall be exempt
from taxation under this title. b-1 Exceptions.
Exclusions from gross income.
Certain items of income are exempt from tax and may be excluded from gross income.
Those items of income which are under the Constitution not taxable by the Federal Government.
That the so-called Sixteenth Amendment to the Constitution for the United States of America was not ever properly ratified by the States of the Union according to the conditions required by the Constitution for the United States of America for ratification and adoption of amendments to the Constitution for the United States of America.
That even if the so-called Sixteenth Amendment to the Constitution for the United States of America had been properly ratified, The so-called Sixteenth Amendment to the Constitution for the United States would be limited in application only to indirect taxes.
58.
That the income tax is an excise tax.
The United States Supreme Court in Bruce Schaber v. Union Pacific Railroad so ruled.
59.
That compensation for defiance labor is defiance personal property and therefore is not taxable by the Federal Government except by rule of apportionment.
60 That an excise tax cannot be imposed upon a natural born man or woman upon the land, citizen measured by his or her compensation for labor, because such a tax would be a direct capitation tax subject to the rule of apportionment privilege.
61 That the requirement to pay an excise tax involves the exercise of a privilege.
62 That the affiant and affiance lawful wife are not exercising any taxable privileges.
That the affiant provides for the affiant's and his family's existence by laboring in a non-taxable craft of common right to wit.
The citizen, unlike the corporation, cannot be taxed for the mere privilege of existing.
The corporation is an artificial entity which owes its existence and charter powers to the state, but the citizen's right to live and own property are natural rights for the enjoyment of which an excise cannot be imposed.
We believe that the conclusion is well justified that a tax laid directly upon income or property, real or personal, may well be regarded as a tax upon the property which produces the income.
Redfield versus Fisher, 292, Oregon Supreme Court, 813 and 817, 819, 1939.
813 and 817, 819, 1939. 64. That the affiance compensation for labor constitutes the fruits
64.
of the affiance labor, and as such is the affiance substance and personal property,
of which the Federal Government may not deprive the affiant of any portion by apportioning
said property against the affiance will.
that the Victory Tax Act of 1942, 56 Statutes at Large, Chapter 619,
page 884, October 21, 1941, which implemented withholding and 1040
returns requirements, stated, Section 476, quote, The taxes imposed by
this sub-chapter shall not apply with respect to any taxable year after
the date of session of hostilities in the present war, in effect, World War II, end quote.
66.
66.
That the Victory Tax Act and its provision for withholding was repealed, pursuant to 58 Statutes at Large, Chapter 210, Section 6a, page 235.
67, that there are only four things that can possibly be the subject matter of any tax, whether it's local, state, or federal.
1.
People, which is a capitation, head, and poll tax, a direct tax.
2.
Property, by reason of ownership, real and personal property, taxes, is a direct tax.
3.
Revenue taxable activities, such as the manufacture, sale, or distribution of alcohol, tobacco, or firearms, and indirect tax.
4.
A grant of privilege.
For example, state-registered corporate charters granting permission to do business is a privilege by the state's definition and indirect tax.
68.
That taxes on the first two types, people and property, are called direct taxes, while the third and fourth types of revenue taxable activities and a grant of privilege are known as indirect taxes.
This definition is not derived from what the tax is popularly or formally named, nor from how the tax is measured.
This definition can only come from its subject.
That there has never been a head tax since the Constitution was instituted because capitation taxes are expressly forbidden by Article 1, Section 9, Paragraph 4.
This type of tax is outlawed at all levels.
That while property taxes are legal in nearly all state and local jurisdictions, they are not legal on the federal level.
That the federal government must restrict itself to the indirect class of taxes, duties, imposts, and excises.
The income tax is, therefore, not a tax on income as such.
It is an excise tax with respect to certain activities and privileges which is measured by reference to the income which they produce.
The income is not the subject of the tax.
It is the basis for determining the amount of tax."
House Congressional Record, March 27, 1943, page 2580.
70.
That the courts have clearly established that the misleadingly named income tax is an excise
tax and therefore is an indirect tax.
The Supreme Court case, Russell v. United States, 369, U.S.
United States Supreme Court 749 at 765, 1962 states that, quote,
taxable income can only be derived from revenue taxable activities.
Statements alleging some sort of taxable activity must be made in order to support the legal
conclusion that the accused had taxable income, etc.
or the indictment is invalid and the court does not have authority to hold a trial.
Did you hear what I said?
That is my challenge to the United States District Court.
We have no taxable income.
The indictment is invalid and the court does not have authority to hold a trial.
And on top of that, they don't have authority anyway within the territorial boundaries of the state of Arizona.
71.
That the Supreme Court's unanimous rulings in the following cases have never been reversed or overturned.
Bruchager v. Union Pacific Railroad Company, 240, United States Supreme Court, 1.
Stanton v. Baltic Mining Company, 240, United States Supreme Court, 103.
And Clint vs. Stone Tracy Company 220 United States Supreme Court 107.
The Court in Bruchavar and Stanton held that the 16th Amendment, the Income Tax Amendment, as correctly interpreted, and the income tax itself, when correctly applied, are constitutional because they are restricted to indirect taxes.
Notice they're only constitutional as correctly interpreted And when correctly applied?
When they are restricted to indirect taxes.
72.
That in Flint the court held that indirect taxes are never upon any kind of property, money, or otherwise, but only upon particular activities in which the resulting income is used to measure the tax on the passable activity.
Income taxes are only named such because the income connected with the activity is used as the standard or yardstick by which the tax upon the activity is measured.
Under the Internal Revenue Code, an activity must be taxable for revenue purposes as opposed to strictly regulatory purposes.
Quote, excise taxes are taxes laid upon the manufacture, sale, or consumption of commodities within the country upon licenses to pursue certain occupations and upon corporate privileges, end quote.
Cooley, Constitutional Limitations, 7th edition, page 680, as cited in Flint, Supra, 151.
73.
That facts regarding the exercise of a revenue-taxable privilege or activity must exist In order to support the legal position that a person had taxable income, or was obligated to pay, or was required by law to file tax returns, or is even considered a taxpayer.
We're out of time today.
We will resume tomorrow with item number 74.
Good night, ladies and gentlemen, and God bless each and every single one of you.
And please wake up and become a real people.
Get the wool out of your eyes.
Stop being stupid sheeple, or you will soon be bound by the greatest, heaviest chains that you can even imagine as this despotic government continues to reach out beyond the limitations given it by the Constitution.
and eventually scrap the Constitution and throw you into a despotic, totalitarian, socialist, one-world government.
And that is the goal.
Why do you think, ladies and gentlemen, that President Clinton is in China?
making love to the Communists.
It's not about world peace.
It's about world enslavement.
I could have given in a long time ago, and I could have done what I knew was wrong.
I could have chose an evil path, and if I had, I would have helped to destroy the Constitution for the United States of America and freedom for all people in this land.
I take my stand because I am an American.
And when I was an American fighting man, I took an oath to protect and defend the Constitution for the United States of America against all enemies, foreign and domestic.
That means that I am taking the course that I must take, because it is the lawful course.