(d) Employer. For purposes of this chapter, the term "employer" means the person for whom an individual performs or performed
any service, of whatever nature, as the employee of such person,
Only Federal workers and Officers (of Federal corporations) are defined as employees "for purposes of this chapter". Are you a Federal employee ? And of course if only Federal workers are employees, who is the only possible employer in this chapter ? The Federal government. Are you an officer of a Federal corporation or a Federal employee ? (If you are an officer of a private corporation, this statute does not affect you, but even if it did, it could only effect you in regards to the corporate tax affairs, not personal matters.) by definition (of employee), this whole Chapter has nothing to do with individuals in the private sector, only Federal "employees" working for the Federal "employer". Why, because this is also related to the Federal Employment Agreement "Kickback", remember the "duty" to "return" income to the Treasury ? This is part of it, and who has that duty ? Only Federal employees !
Because of these definitions, and others, there seems to be a lot of confusion and conflicting works making claims regarding these definitions and others specifically, "State" and "United States", AND "citizen" and "nonresident alien".
Many articles claim that since the legal definition of the term "United States" appears to NOT include the 50 States, then citizens of the 50 States are technically not citizens of the United States, and therefore are not subject to the income tax because the tax is only imposed on a citizen of the United States (areas of Federal jurisdiction). Thus a Citizen of a State is a non-resident alien for purposes of the tax code, and is not subject. As already explained and shown in great detail, this argument appears to be flawed. Non resident aliens are the actual subject, and only subject, of the income tax ! If you declare yourself to be a nonresident alien, you are declaring yourself subject to the tax. It will just be a matter of time before the IRS shows up at your door demanding that you, the alien (according to your own declaration), pay the tax.
This confusion results from the fact that there are multiple definitions for these terms contained in the law. However, each definition is specifically attached to, and relevant for, ONLY certain code sections (generally one chapter, or one Code section) referenced in the definition itself. For instance: Subtitle C - Employment Taxes, contains both Sections 3121 and 3306. Chapter 21, Federal Insurance Contributions Act (FICA), contains Section 3121, which states:
(2) United States. The term ''United States'' when used in a geographical sense includes the Commonwealth of Puerto Rico, the Virgin
Islands, Guam, and American Samoa. An individual who is a citizen of the Commonwealth of Puerto Rico (but not otherwise
a citizen of the United States) shall be considered, for purposes of this section, as a citizen of the United States.
And Chapter 23, Federal Unemployment Tax Act (FUTA), contains Section 3306, which states:
(2) United States. The term ''United States'' when used in a geographical sense includes the States, the District of Columbia, the Commonwealth of Puerto Rico, and the Virgin Islands.
(3) American employer. The term ''American employer'' means a person who is -
Clearly there are supposed to be distinct differences in the extent of the taxing Authority established in each of these programs (FICA & FUTA), under each of these Chapters (21 and 23) Please note the difference in 3121(e)(2) which does not include the 50 states, and 3306(j)(2) which does; but both sections define the United States for use within their respective chapters only. and so we see that Congress is clearly capable of making it explicitly clear where the fifty states are included in the United States, and where they are not. Obviously, where the States are NOT included, it is done intentionally, and not by accidental omission. The intent is to document the limitation of power granted. The IRS ignores all statutory limitations on their power and acts as though they are God, and you must obey them or suffer ! Baloney, not according to the law !
So which of these definitions is applicable and active in Chapter 22 ? NEITHER !! Chapter 22 has no Code section that REDEFINES these terms for use in that Chapter so its definitions for those terms arise under Subtitle F - Procedure & Administration, in Section 7701 (remember), which states:
(10) State. The term ''State'' shall be construed to include the District of Columbia, where such
construction is necessary
to carry out provisions of this title.
Now, it is true and correct to understand that your estate is "foreign" to the Federal government, in that it is private property, beyond jurisdictional reach of the Federal government to tax directly and NOT under their control or ownership. But that does not make you a foreigner or an alien, Just a sovereign Citizen who owns property that, under the Constitution, cannot be taxed directly. (Can the Federal government impose taxes on the people of England ? Of course NOT. Why not ? - They have no jurisdictional authority over that property ! Right ! Well they have no direct authority, jurisdiction or control over Your Property either ! (get IRS HUMBUG - One of the BEST books on the Market ! for more understanding on this.)
Furthermore the Constitution FORBIDS the Federal government from interfering in private contracts, like your employment contract in the private sector. Because the Constitution forbids this, the United States government has no unilateral authority over either you as an employee in the private sector, or your employer, without your/their voluntary cooperation and permission. As you will see, the law records these legal facts.
Last Update: 03/01/07
Web Author: The Disciples of Truth
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