Fri, Feb 6, 2015
Subject; American National Definitions
Non-Resident Alien 1
The W-8BEN Form is for Non-Resident aliens – so we need to determine the following.
1) jurisdiction of the United States
2) resident of the United States
3) who is alien and why
4) the tax-liability for a Non-Resident alien.
1. 26 CFR 1.911-2(g): The term “United States” when used in a geographical sense
includes any territory under the sovereignty of the United States. It includes the states; the District of Columbia; the possessions and territories of the United States; the territorial waters of the United States; the air space over the United States; and the seabed and subsoil of those submarine areas which are adjacent to the territorial waters of the United States and over which the United States has exclusive rights in accordance with international law with respect to the exploration and exploitation of natural resources.
2. The legislative jurisdiction of Congress cannot extend beyond the District of Columbia
and other specifically named territories. ONLY those individuals residing within those
limits are “residents” within the exclusive legislative jurisdiction of Congress. The sovereign states and their laws are outside the territorial and legislative jurisdiction of the United States and the federal Government. — (This is from Part II of the Report of the
Interdepartmental Committee for the Study of Jurisdiction Over Federal Areas within
States: A Text of the Law of Legislation Jurisdiction, 1957.)
3. The District United States defined in the Constitution for the united States of America
is limited by Article I, Sect. 8, CL. 17 in which Congress exercises “exclusive Legislation
in all Cases whatsoever, over such District (NOT EXCEEDING ten Miles square)” beyond
“the Seat of the Government of the United States” (the District of Columbia) and exercises
“like Authority over all Places purchased by the Consent of Legislature of the State” [for
military bases, federal buildings, etc.] These are the only regions which are under the
sovereignty and jurisdiction of the United States.
4. “Within the United States”
In the IRC “within” means within the limits of the geographical constitutionally restricted
confines “belonging to” the [District] United States, defined above. The 50 states are
sovereign and NOT “within” the [District] United States defined in the IRC.
5. “Without the United States”
In the IRC “without” means the opposite of “within”; or outside of; beyond the limits of; or
simply outside of the boundaries and jurisdiction; not under the authority of the [District]
6. 6 CFR 1.1-1(b): Citizens or residents of the United States liable to tax.
In general, all citizens of the [District] United States, wherever resident, and all resident
alien individuals are liable to the income taxes imposed by the Code whether the income
is received from sources within or without the United States. Pursuant to section 876,
a nonresident alien individual who is a bona fide resident of a section 931 possession
(as defined in Section 4 of this chapter) or Puerto Rico during the entire taxable year is,
except as provided in section 931 or 933 with respect to income from sources within such
possessions, subject to taxation in the same manner as a resident alien individual. As to
tax on nonresident alien individuals, see section 871 and 877.
7. “Citizen of the United States”
26 CFR 1.1-1 (c) Who is a citizen. [i.e., who a citizen is.]
Every person born or naturalized in the [District] United States and subject to its jurisdiction is a citizen.
8. 3A Am Jur 420, Aliens and Citizens
“A person is born subject to the jurisdiction of the United States, for purposes of acquiring
citizenship at birth, if this birth occurs in a territory over which the United States is
9. The 50 states are not “territories” as the jurisdiction of the [District] United States
does not encompass the 50 states, so unless you were born in the District of Columbia or
in a military base or in a federal building you are not a citizen as defined therein.
10. Note, The Government will try to claim that you are a citizen of both a state and the
[District] United States, so unless you have filed declarations to the contrary that have
gone un-rebutted your position may not be very solid.
11. Bear in mind that at all times when reading the IRC, the District of Columbia is not
a state of the union and when the states are mentioned it only means the enclaves ceded
to the United States Government.
12. Any potential liability for the citizens of the 50 states is limited ONLY to Section
871(a) and (b) of the IRC. The majority of Americans and all Sovereigns earn NO income
under this section which imposes the graduated income tax on federal government
employees working in the 50 states, and a uniform tax on income earned from certain
sources WITHIN the possessions and territories “belonging to” the United States. In order
to understand WHO you, a Sovereign of one of the 50 states, ARE in the IRC, you must
first remember who you are NOT.
13. You are NOT a United States Citizen if you are an American National.
14. “Resident of the United States”
In the IRC a “resident” is someone who resides within the boundaries of the [District]
United States. If you are living in or are domiciled in one of the 50 states you are NOT a
United States Resident as such “words of art” are defined in the IRC.
15. “Non-Resident of the United States”
If you are a transient, or sojourning foreigner, or are living in one of the 50 states, and NOTNon-Resident Alien a resident in a territory, enclave or instrumentality over which the United States is exclusively sovereign, you are nonresident in relation to the United States. The “words of art” in the IRC defines the “citizen” upon whom the graduated income tax is imposed as a “citizen subject to its jurisdiction” which is an individual born in a “territory” over which the United States is sovereign.
16. So who or what is an Alien and Why?
17. The opposite of Citizen is Alien. If you are a citizen of one of the 50 states or a
Sovereign then you are NOT a “citizen born in a territory over which the United States is
sovereign”. You are NOT a “citizen subject to the United States’ jurisdiction”. In relationship to the “state of the forum” in the IRC your are an alien.
18. This does not mean that you are from another planet or another country. It means
that you are “alien” to the sovereignty and jurisdiction of the [District] United states.
19. Section 7701(b)(1)(B) NONRESIDENT ALIEN
“An individual is a nonresident alien if such individual is neither a citizen of the United
States or a resident of the United States…”
20. Black’s law Dictionary defines “nonresident” as:
1) “One who does not live within the jurisdiction in question”.
2) A person who resides within the borders of a country but is not a citizen or
subject of that country; a person not owing allegiance to a particular nation.”
21. In the United States, an alien is a person who was born outside of the jurisdiction of
the United States, who is subject to some foreign government and who has not been
naturalized under U.S. law. — (Cases: Aliens 1-15. C.J.S. Aliens Sections 2-13, 16-46.)
22. In other words, a nonresident alien is a person who is neither a resident nor a
citizen of the District United States. This would be the most applicable definition under the
IRS of both your birth and standing as a Sovereign or even as simply a citizen of the 50
23. The term “nonresident alien” is word art in relation to the IRS, not to actual status.
In the IRC it means that you are an American National/Citizen not subject to the jurisdiction
of the United States Government that is limited by the Constitution at Art. I, Sect. 8, CL 17
and are alien to such jurisdiction and territory over which the United States is sovereign’’.
24. In simpler terms “nonresident alien” means: “Non Resident Alien under State Tax
laws” and “exempt foreign individual”. This term has NO MEANING outside of the “State of
the forum” or “context” of the IRS. Someone from a Country outside the Continental United
States is an “immigrant” or a “resident alien”.
25. It is important to claim “nonresident alien” status under United States Tax Law by
virtue of your Nationality in one of the 50 sovereign states. A “nonresident alien” can also
refer to a Citizen of Mexico or Canada who has no Constitutional Rights and who journeys
in and out of America to work [labor]. The “nonresident alien” concept is a remedy of our
District United States tax laws.4 Non-Resident Alien
26. To both work and maintain a business unrestricted from federal government restraint
it is imperative that you a.) file a W-8 or W-8BEN Form with your employer, your bank, and
other financial institutions, and b.) understand the Forms and your position.
27. The W-8BEN Form is an assertion of Foreign Status in relationship to the State of
the Forum of the IRC and Federal Jurisdiction. You can keep your credit cards and accounts
if you simply file a W-8 or a W-8BEN with them.
28. Bear in mind that those who benefit from Our financial bondage do not want Us to
have the knowledge that will set us free. Since these tyrants cannot change the underlying
doctrine of the actual law of the 50 states, such as the Constitution which is the supreme
law of the land, they work at changing our “perception” of the law with contrived misleading
29. As a national born on the land you have a birthright that is unchangeable. How do
you deport a “word of art” that has no meaning outside of the IRC? How do you deport
somebody who stands as “not a resident” to begin with?
30. Since federal jurisdiction extends only to the District of Columbia and its enclaves,
federal jurisdiction DOES NOT extend to the Citizens of the 50 sovereign states in affairs
NOT explicitly delegated to Congress by the Constitution.
31. Compensation earned by Nonresident aliens in the 50 states who are not
Federal employees within the District United States are not “subject to” nor “liable
for” the Subtitle A, Sect. 1, Graduated Income Tax.
32. CFR Sect. 1.871-7: Taxation of Nonresident Alien Individuals not engaged in a
Trade or U.S. Business. (a) Imposition of tax. (1) “… a nonresident alien individual … is
NOT subject to the tax imposed by section 1 [of Subtitle A] …”
33. The IRC Subtitle A, Sect. 1 graduated individual income tax is mandatory ONLY for
1. the residents of the [District] United States living within the boundaries of the
areas “belonging to” and “under the sovereignty and jurisdiction of” the United States;
2. the citizens born in any of these territories [regardless of where they live];
3. naturalized United States citizens; and
4. Federal government employees (with some limited exceptions).
34. DETERMINATION OF TAX LIABILITY – Tax on individuals
35. 26 CFR Sect. 1.1-1, Income Tax on individuals.
(a) General Rule. – 1. “Section 1 of the Code imposes an income tax on the income of
every individual who is a citizen or resident of the United States…”
36. Remember, the phrase “United States” or the word “Domestic” used in the IRC
denotes the [District] United States which is the region over which the United States is
Sovereign. Thus the word “foreign” denotes the 50 states or another international country.Non-Resident Alien NON-TAXABLE INCOME
37. For a nonresident alien to have a tax liability under 871(b) they must have gross
income which is effectively connected with a Trade or Business WITHIN the [District]
38. According to 26 IRC Sect. 871(b) nonresident aliens who are NOT a Federal
Employee and do not have a corporate office WITHIN the [District United States have no
taxable income and no tax liability under Title 26.
39. 26 IRC Sect. 7701(2C) Trade of Business. – The term “trade of business” includes
[only] the performance of the functions of public [government] office.
40. 26 IRC Sect. 864 Definitions and Special Rules… (b) Trade or Business within the
United States. – “… The term trade or business within the United States includes the
performance of personal services within the [District] United States at any time within the
taxable year, but DOES NOT INCLUDE – (1) The performance of personal services –
(A) for a nonresident alien individual, foreign partnership, or foreign corporation.
41. 26 IRC Sect. 864 Definitions and Special Rules… (c) Effectively Connected Income.
(4) Income from sources without the United states. (A) “Except as provided in subparagraph
(B) or (C) … no income, gain, or loss from sources without the United States [in the 50
states] shall be treated as effectively connected with the conduct of a trade or business
within the United States”. Subparagraph (B) or (C) outline the income liabilities of nonresident aliens and foreign corporations who have offices WITHIN the [District] United States such as the District of Columbia or military bases controlled by the U.S. Certain income received from “without” the United States is taxable if received “within” the United States.
42. 26 IRC Sect. 1.8717(4 ) “… a nonresident alien individual not engaged in trade or
business in the [District] United States during the taxable year has no income gain or
loss… which is effectively connected with the conduct of a trade or business in the United
43. 26 IRC Sect. 871(b) Determination of Taxable Income – In determining taxable
income … gross income includes ONLY gross income which is effectively connected with
the conduct of a TRADE OR BUSINESS WITHIN the United States.
Tags: Aaron Russo, american national, American nationalism, American Nationals, Dave Robinson, Graduated Income Tax, irc, irc code, non resident of the united states, non taxable income, resident of the united states, Show Me the Law