Re: [tips_and_tricks] Re: Please review 'Notice' please let me know what you ...
- In a message dated 10/16/2007 7:16:40 A.M. US Mountain Standard Time, paradoxmagnus@... writes:
Personally, I QUESTION WHICH “States” are being referring to.
BUCK ACT definitions, codified at 4 USC 110.
(a) The term “person” shall have the meaning assigned to it in section 3797 of title 26. [PKM: see 26 USC 7701]
(b) The term “sales or use tax” means any tax levied on, with respect to, or measured by, sales, receipts from sales, purchases, storage, or use of tangible personal property, except a tax with respect to which the provisions of section 104 of this title are applicable.
§ 6331. Levy and distraint(a) Authority of SecretaryIf any person liable to pay any tax neglects or refuses to pay the same within 10 days after notice and demand, it shall be lawful for the Secretary to collect such tax (and such further sum as shall be sufficient to cover the expenses of the levy) by levy upon all property and rights to property (except such property as is exempt under section 6334) belonging to such person or on which there is a lien provided in this chapter for the payment of such tax. Levy may be made upon the accrued salary or wages of any officer, employee, or elected official, of the United States, the District of Columbia, or any agency or instrumentality of the United States or the District of Columbia, by serving a notice of levy on the employer (as defined in section 3401(d)) of such officer, employee, or elected official. If the Secretary makes a finding that the collection of such tax is in jeopardy, notice and demand for immediate payment of such tax may be made by the Secretary and, upon failure or refusal to pay such tax, collection thereof by levy shall be lawful without regard to the 10-day period provided in this section.
(c) The term “income tax” means any tax levied on, with respect to, or measured by, net income, gross income, or gross receipts.
(d) The term “State” includes any Territory or possession of the United States.
(e) The term “Federal area” means any lands or premises held or acquired by or for the use of the United States or any department, establishment, or agency, of the United States; and any Federal area, or any part thereof, which is located within the exterior boundaries of any State, shall be deemed to be a Federal area located within such State.
http://www4. law.cornell. edu/uscode/ html/uscode04/ usc_sec_04_ 00000110- ---000-.html
26 USC 7701. Definitions
(a) When used in this title, where not otherwise distinctly expressed or manifestly incompatible with the intent thereof—
(9) United States
The term “United States” when used in a geographical sense includes only the States and the District of Columbia.
The term “State” shall be construed to include the District of Columbia, where such construction is necessary to carry out provisions of this title.
§ 7701. Definitions
The term “person” shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation.
(9) United States
The term “ United States ” when used in a geographical sense includes only the States and the District of Columbia .
The term “State” shall be construed to include the District of Columbia , where such construction is necessary to carry out provisions of this title.
(39) Persons residing outside United States
If any citizen or resident of the United States does not reside (and is not found in) any United States judicial district, such citizen or resident shall be treated as residing in the District of Columbia for purposes of any provision of this title relating to—
(A) jurisdiction of courts, or
(B) enforcement of summons.
(definition of RESIDENT, persons. A person coming into a place with intention to establish his domicil or permanent residence, and who in consequence actually remains there. Time is not so essential as the intent, executed by making or beginning an actual establishment, though it be abandoned in a longer, or shorter period. See 6 Hall's Law Journ. 68; 3 Hagg. Eccl. R. 373; 20 John. 211 2 Pet. Ad. R. 450; 2 Scamm. R. 377.
John-Chester: Stuart: sovereign without subjects
c/o postal service location
21001 N. Tatum Blvd. Suite 1630472
Phoenix, Arizona republic cf 85050 cf