Re: [tips_and_tricks] Taxpayer is not a “citizen” of the United States??
- "...Claims that individuals are not citizens of the United States but are solely citizens of a sovereign state and not subject to federal taxation have been uniformly rejected by the courts. The IRS issued Revenue Ruling 2007-22, 2007-14 I.R.B. 866, warning taxpayers of the consequences of making this frivolous argument."
FRIVOLOUS: frivolous, adj. Lacking a legal basis or legal merit; not serious; not reasonably purposeful <a frivolous claim>. Black's 8th Ed. pg. 1969.
While I contend that the basis that forms the nexus of liability under Title 26 is the "activity" rather than the "status." Such that if you are not engaged in a taxable activity, then there is no taxable liability incurred. This liability is independent of your status. If you do not earn any income as a U.S. Citizen you cannot have a taxable liability. If you have income as define by code, statute or case law, even as a foreigner to the U.S. you have incurred a taxable liability.
However, I would like to address the highlighted portion of the definition above.
In how many of the cases you [Bear] provided was the claim of "a frivolous argument" made simply because the defendent in the case did nothing to evidence their claims Citizenship? Lacking a legal basis can be as simple as having no legal foundation to argue your claim. Just because you make a claim in open court does not insure that you have a legal basis to prove that claim.
Without a "dispositive claim" based upon "documentary evidence" in the court record they are "lacking a legal basis" to rule in your favor.
DISPOSITIVE: dispositive (dis-poz-<<schwa>>-tiv), adj.1. Being a deciding factor; (of a fact or factor) bringing about a final determination. 2. Of, relating to, or effecting the disposition of property by will or deed. Black's 8th pg. 1422.
EVIDENCE: documentary evidence.Evidence supplied by a writing or other document, which must be authenticated before the evidence is admissible. [Cases: Criminal Law 429–446; Evidence 325–383. C.J.S. Attachment § 145; Criminal Law §§ 1025–1049; Evidence §§ 813–815, 818–822, 824–1036, 1065; Patents § 179.] Black's 8th pg. 1680.
In order to avoid rulings against us based upon "a frivolous argument," lets learn to build an evidentiary factual base to use as a defense for those claims against us.