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Date: Sat, 22 Nov 1997 16:50:26 -0800
To: (Recipient list suppressed)
From: Paul Andrew Mitchell [address in tool bar]
Subject: SLS: OMB Number (fwd)
<snip>
>
> CFR 26 Part 600 to END
>
> Part 602-OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT
> 602.101 OMB Control Numbers
> (a) Purpose. This part collects and display the control numbers
>assigned to collections of information in Internal Revenue
>Service regulations by the Office of Managemnet and Budget (OMB)
>under the Paperwork Reduction Act Of 1980...
>
> (b) Cross-reference. For display of control numbers assigned
> by the
>Office of Management and Budget to Internal Revenue Service
>collections Of information in the Statement of Procedural Rules
>(26 CFR Part 601), See 26 CFR 601.9000.
>
>In order to understand the IRC which encompasses far more than
>just "income" taxes , one must first understand the subdivision
>of the IRC. The IRC is divided into ten subtitles, the first five
>of which (subtitles A through E) each impose different categories
>of taxation, while the last five pertain to procedure,
>administration, definitions, etc. Subtitle A is the income tax,
>Subtitle B covers estate and gift taxes, Subtitle C is the wage
>(employment) tax, Subtitle D covers miscellaneous excise taxes,
>and Subtitle E covers alcohol, tobacco, and "certain other
>excise taxes". Each subtitle is totally distinct and separate
>with regards to the tax it imposes (the exception being Subtitle
>C, as explained below) and the enforcing provisions within one
>subtitle do not apply to any other. In order to become the
>legally defined "taxpayer" (defined in subtitle F under code
>section 7701(a)(14)) and required to pay a particular class of
>tax, a liability for the tax must arise from written statute
>within that subtitle. The tax on income under Subtitle A is an
>"indirect" tax in the form of an "excise" imposed on certain
>privileges or occupations and defined by the U.S. Supreme Court
>as gain separated from capital. The tax on wages under Subtitle C
>(for the purpose of building credits towards entitlement
>programs such as Social Security) is commonly reported by
>employers on forms W-2 and 1099. Subtitle A, income tax, is in no
>way whatsoever related to or connected to Subtitle C, wage
>(employment/social security) tax. The only statute in all of
>Subtitle A making anyone liable for the "income" tax is code
>section 1461 which applies to withholding agents. Code section
>7701(a) defines the "withholding agent" as one who is required to
>withhold income taxes from nonresident aliens under code section
>1441, from foreign corporations under IRC 1442 , and from certain
>foreign tax-exempt organizations under IRC 1443.
>
>The income tax under Subtitle A is on foreign activities only,
>which is Why it is absolutely correct to state that, unless
>withholding from foreigners or living and working in a foreign
>country under a current tax treaty with the U.S., no citizen or
>resident alien who has lived and worked exclusively within the
>fifty states of the Union has ever paid a penny in income taxes.
>They've paid employment taxes, although swearing them to be
>"income" to themselves on the affidavit known as Form 1040.
>
>With regard to the filing of returns, the only filing requirement
>for an individual under Subtitle A "income" tax is found in code
>section 6012(a). Under section 6012(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 the above, under the 1980
>Paperwork Reduction Act, the Office of Management and Budget
>(OMB) must assign an OMB approval number to any agency return
>that requests and collects information from a U.S. citizen.
>According to OMB approval control number 1545-0067 assigned to
>Treasury regulations 1.1-1 "Tax imposed" and 1.6012-0 "Person
>required to make returns of 1.1-2 income" under 26 CFR part 600
>to end, the required return for a U.S. 1.1-3 citizen to report
>income is not Form 1040, but Form 2555 "Foreign 1.1-4 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 "attach to front of Form 1040" and "for use
>by U.S. citizens". Treasury Decision 2313 (TD 2313), issued in
>1916 to "collectors of internal revenue" pursuant to the U.S.
>Supreme Court under the Brushaber v. Union Pacific R.R. decision,
>clarifies that the Form 1040 individual income tax return is to
>be used only by the fiduciary of a nonresident alien and
>receiving interest and/or dividends from the stock of domestic
>(US) corporations on behalf of that alien.
>
>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 above. 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 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" have 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 (SSN) in order to live and work in the U.S. (or
>simply for the sake of having one); no legal requirement to enter
>a SSN on Form W-4, 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 C is correctly said to
>be voluntary.
>
> IRS Publication 515 and Treasury regulation 1.1441-5 explain the
> proper
>Use of the Statement of Citizenship (SOC), a copy of which is
>sent by the employer (who retains the original) to the IRS in
>Philadelphia only which makes sense since Philadelphia is the IRS
>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. Call the IRS forms
>distribution center at 1-800-TAX-FORM for a copy of Form 2555
>and Publication 515.
>
>Title 26 and 26 Code of Federal Regulations can be consulted at
>any law library and even at many large city libraries. In
>closing, if you are a citizen (or resident alien) working for a
>living within one of the 50 states of the Union, you have never
>been made liable by Congress for the payment of the income tax
>under title 26, Subtitle A unless you have voluntarily filed Form
>1040 in the past, in which case you created a legal presumption
>of a requirement where none actually exists under law, and will
>be expected (by the IRS) to keep filing unless and until you
>rebut that presumption via sworn affidavit, thereby shifting the
>burden of proof to the agency (Secretary of the Treasury/IRS *
>see below[jsh]), which must then disprove your statements and
>cannot. One who legally quits the Social Security entitlement
>program (via affidavit) is no longer required to pay Social
>Security taxes, will not receive back any monies already paid in,
>and will be ineligible to receive any future federal benefits.
>
>If you may be experiencing difficulties with the IRS or just wish
>to Explore your options under the law, such as stopping tax
>withholding or Legally quitting the Social Security welfare
>scheme as I have, to contact me for more information.
>
> Sincerely,
> Bryan Rusch 1-(888)-686-3693
> Founder of Liberty Alliance!
> Independent Representative for the Save-A-Patriot Fellowship
>
>* I think this individual is in Puerto Rico where the IRS was Chartered.
>* There is also information that the bankruptcy is headquartered in the
>* Philipine Islands. Jsh@io.com
>
<snip>
===========================================================================
Paul Andrew Mitchell, Sui Juris : Counselor at Law, federal witness 01
B.A.: Political Science, UCLA; M.S.: Public Administration, U.C.Irvine 02
tel: (520) 320-1514: machine; fax: (520) 320-1256: 24-hour/day-night 03
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_____________________________________: Law is authority in written words 09
As agents of the Most High, we came here to establish justice. We shall 10
not leave, until our mission is accomplished and justice reigns eternal. 11
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