“Non-Resident Aliens” & the “United States


All of the “patriot” web sites telling Americans that under the Internal Revenue Code they are not “citizens”, but are actually “non-resident aliens”, are dead wrong.  Don’t do it or you’ll get screwed too – JUST LIKE WESLEY SNIPES.  That’s what he did.  


All of the claims that the income tax does not apply in the fifty states because the fifty states of the Union are not included in the statutory definition of the “United States” are also dead wrong.  The fifty states are part of the United States, and legitimately so. 


I’m not going to bother showing you code definitions that hinge on what includes means, or does or does not specifically include.  Suffice it to say that the Courts have repeatedly rejected this nonsense that the original intent of the legislation’s authors was to deceive the American people as to the true nature of their citizenship.  Nor was it their intent to make the American citizen into persons alien to the U.S. through twisted Machiavellian code definitions that are then not only inconsistent with each other, but even with themselves. 


No, the original stated intent was to lay a tariff, on the income of foreign persons in the U.S., and on the income of all persons, including American citizens, derived from within the territories and possessions of the U.S, where a tariff could be applied.   Later in 1918, this tariff, or foreign income tax, was expanded to include the taxation of a citizen’s foreign income earned in a foreign country under a tax treaty, specifically in 1918, with Canada, enacted as Part 519 of the Title 26 tax code. But, this tariff, the income tax, originates as nothing more than an indirect tax laid on foreign activity conducted in the United States (all fifty of them).


The 1913 Subtitle A income tax was enacted as a tariff, which is collected at the source, by withholding money as tax from payments made to subject persons working in America, who under the provisions of the statutes, are all foreign, just as you would expect from the provisions of a tariff act imposing a tax on foreign activity. 


The income tax is imposed all across the fifty states as an indirect tax that is withheld from these foreign persons, individuals and corporations, as an impost in the form of a tariff, imposed on foreign activity under Article 1, Section 8, Clause 1, which gives the federal government the power to tax foreign commerce (and activity) in the United States, including within all fifty states, by authorizing indirect taxes in the form of imposts (on imports), and duties (on exports).


The Constitution also clearly gives the federal government absolute power over all foreign persons in the United States, including within the fifty states, through the Constitution’s grant of federal authority over foreign persons through the completion of the naturalization process in Article I, Section 8, Clause 4.  


However, the tax code itself properly recognizes the true limits of the federal power, and respects the exclusive jurisdictional powers of the fifty States to manage all of their own affairs, including the exclusive power of the State to tax its own affairs within the State, by terminating the federal requirement to withhold tax from aliens as soon as they move from the category of non-resident and into the category of (legal) resident. 


Alien residents are not taxed, as that is the prerogative of the States to tax their own activity and residents.  It is only the non-resident aliens, or transient aliens, and foreign corporations, from whom the statutes mandate the collection of the federal income tax by withholding.


This is clearly obvious when we examine the Subtitle A statutes authorizing the withholding of tax, i.e.: Sections 1441, 1442, 1443 and 1461, all identified in the statutory definition of the designated subtitle A tax collector, the “Withholding Agent”, defined at Section 7701(a)(16).


So, the income tax is an indirect tax in the form of a tariff that is imposed on all foreign income earned in the United States, including within the fifty states, specifically, on the income of non-resident aliens and foreign corporations.  It is collected from those foreign persons in the fifty states by the U.S. corporations and citizens, who are made the tax collectors in the form of Withholding Agents, who, when making payments of funds to those foreign non-resident persons for what-ever reason, must withhold money as tax in order to fulfill their legislatively created duty as tax collectors - to collect tax for the U.S. government from the foreign persons. 


So, ultimately under the provisions of the Subtitle A income tax laws enacted in 1913, the American citizens in the fifty states are made the payors of the tax, but are not the intended taxpayers.  They are made the payors of the tax as tax collectors by the actual provisions of the statutes, not as  the “taxed” taxpayers.  But they are legitimately conscripted into service as tax collectors all across the fifty states by the legislation.  This is what the Brushaber case was really all about – the allegedly undue burdens and duties created by the legislation of the tariff act, and laid on the citizens (and corporations) as the tax collectors of the income tax. 


BUT THE INCOME TAX CLEARLY DOES APPLY IN THE UNITED STATES, including within the FIFTY STATES of the Union.   It just does not apply to a citizen’s own domestic income, which is not properly subject to the payment of any tariff.   It only applies to  the taxation of a foreign person’s income because there are no provisions in Subtitle A to indirectly collect the tax from American citizens by withholding money from them as tax, as is clearly laid out in Section 1441, 1442 and 1443.  The Supreme Court identifies that the income tax is to be collected indirectly in both the Brushaber decision and, consecutively, the Stanton decision in 1916.


To summarize:


The Subtitle A income tax if a foreign tax laid on the income derived from the activity conducted by foreign persons within the U.S., including within the fifty states.  Citizens of the fifty states are made the tax collectors of the income tax, and are bound by the legislatively created duty to collect the tax from payments made to non-resident alien persons, again, all across the fifty states. 


However, American citizens only pay tax on their own income where it is appropriate for a tariff to be paid on the source of that income – i.e.: in the territories and possessions of the U.S., and in foreign countries under tax treaties.  Under the law, the Citizens never pay income tax on their income earned by Constitutional right, free of direct taxation when sourced in the fifty states. 


Only the income of the non-resident aliens and foreign corporations earned in the fifty states is made subject to the collection of the income tax by law.


SO, DON’T CLAIM TO BE A NON-RESIDENT ALIEN, or you will be confessing that you owe the tax !




DON’T CLAIM THE INCOME TAX DOESN”T APPLY IN THE FIFTY STATES, or you will be a very easy target,