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EJCLASS  February 2001

EJCLASS February 2001

Subject:

BEFORE YOU PAY ANYMORE TAXES READ THIS!!!!

From:

Earth Artiscien 248 <[log in to unmask]>

Reply-To:

Environmental Justice <[log in to unmask]>

Date:

Thu, 15 Feb 2001 23:35:33 -0800

Content-Type:

text/plain

Parts/Attachments:

Parts/Attachments

text/plain (293 lines)

Greeting Dear Friends,
It is true that most of us have been paying taxes illegally according to

the tax laws themselves.  Contained in this message are the Tax codes
which specify which sources of income are taxable. 99% of you will find
that you do not  qualify as someone who is subject to taxation.
Please distribute far and wide. The corruption of the US government must
be exposed.

For more information
Please contact
Raymond Hill  Tax Advisor
510-531-8136
fax 510-277-4427
e-mail - [log in to unmask]

 The following information was provided by Raymond Hill   Tax Adviser

THE RULES CONTAINED IN THE CFR DESTROY THE GOVERNMENTS CONTENTION
REGARDING THE INCOME TAX FOR RESIDENTS AND CITIZENS OF THE UNITED
STATES WHOSE INCOME IS FROM NON-FOREIGN (DOMESTIC) SOURCES

  SECTION 61 STATES THAT GROSS INCOME IS FROM "SOURCES" WHICH ARE
TAXABLE.

 26 USC (UNITED STATES CODE) SEC. 861 (A) STATES THAT THE
 FOLLOWING ITEMS OF GROSS INCOME SHALL BE ' TREATED AS INCOME FROM
 SOURCES WITHIN THE UNITED STATES THAT ARE TAXABLE, BUT FAILS TO
 INCLUDE. INCOME - PAID TO- _U. S.-CITIZENS WITHIN THE REGULATION
SETTING FORTH THE ‘SPECIFIC SOURCES’ OF INCOME


26 CFR SEC. 1.861 AND FOLLOWING, ARE THE REGULATIONS PROMULGATED BY THE
SECRETARY OF THE TREASURY TO IMPLEMENT 26 USC SEC. 861 AND PROVE THAT
THE ITEMS OF GROSS INCOME DISCUSSED IN 26 USC ARE APPLICABLE ONLY TO
FOREIGNERS AND US CITIZENS LIVING ABROAD.

 WHAT THE "SOURCES" OF INCOME INCLUDE

CFR SEC.1.861-8 (A)

 ,,...THE RULES CONTAINED IN THIS SECTION APPLY IN DETERMINING
 TAXABLE INCOME OF THE TAXPAYER FROM SPECIFIC I  . SOURCES AND
 ACTIVITIES UNDER OTHER SECTIONS OF THE CODE REFERRED TO IN THIS
 SECTION AS OPERATIVE SECTIONS. SEE PARAGRAPH (F) (1) OF THIS
 SECTION FOR A LIST AND DESCRIPTION OF OPERATIVE SECTIONS.11

CFR SEC.1.861-8 (F) (1)

 OVERALL LIMITATION TO THE FOREIGN TAX CREDIT.

 (II) [RESERVED]

 (III) DISC AND FSC TAXABLE INCOME. (DIRECT INTERNATIONAL
  SALES CORP, FOREIGN SALES CORP)

 (IV)   EFFECTIVELY CONNECTED TAXABLE INCOME. NONRESIDENT
    ALIEN INDIVIDUALS AND FOREIGN CORPORATIONS ENGAGED
    IN TRADE OR BUSINESS WITHIN THE UNITED STATES,...

( V ) FOREIGN BASE COMPANY INCOME

 (VI) OTHER OPERATIVE SECTIONS.

 (A)   ... FOREIGN SOURCE ITEMS OF TAX..."

 (B) "FOREIGN MINERAL INCOME.

 (C) [RESERVED]

 (D) "...FOREIGN OIL AND GAS EXTRACTION INCOME..."

  (E)   ... CITIZENS ENTITLED TO THE BENEFITS OF SECTION
  931 AND THE SECTION 936 TAX CREDIT ... 11

  (F)   RESIDENTS OF PUERTO RICO 11

 (G) " ... INCOME TAX LIABILITY INCURRED TO THE VIRGIN
  ISLANDS..."

  (H) ... INCOME DERIVED FROM GUAM

 (I)          ... CHINA TRADE ACT CORPORATIONS ... 11

  (J) ... INCOME OF A CONTROLLED FOREIGN CORPORATION.

  (K) ... INCOME FROM THE INSURANCE OF U.S. RISKS "

 (L)... INTERNATIONAL BOYCOTT FACTOR ... ATTRIBUTABLE TAXES AND INCOME
UNDER SECTION 999..."

 ,I (M) "...INCOME ATTRIBUTABLE TO THE OPERATION OF AN AGREEMENT VESSEL
UNDER SECTION 607 OF THE MERCHANT MARINE ACT OF 1936 ... 11

 26-CFR SECTION 1.861-8T(D)  (2) (II.)  (A)

 EXEMPT INCOME

 "IN GENERAL. FOR PURPOSES OF THIS SECTION, THE TERM "EXEMPT INCOME"
MEANS ANY INCOME THAT IS IN WHOLE OR IN PART, EXEMPT, ~EXCLUDED, OR
ELIMINATED FOR FEDERAL INCOME TAX PURPOSES." (EMPHASIS ADDED)

 26 CFR SECTION 1.861-BT(D.)(2)(III ) INCOME THAT IS NOT CONSIDERED TAX
EXEMPT.

THE FOLLOWING ITEMS ARE NOT CONSIDERED TO BE EXEMPT, ELIMINATED OR
EXCLUDED--. INCOME AND, THUS, MAY HAVE EXPENSES, LOSSES, OR OTHER
DEDUCTIONS ALLOCATED AND APPORTIONED TO THEM:

  (A) IN THE CASE OF A F FOREIGN TAXPAYER (INCLUDING A F FOREIGN SALES
CORPORATION (FSC)) COMPUTING ITS E~EFFECTIVELY CONNECTED INCOME, GROSS
INCOME (WHETHER DOMESTIC OR FOREIGN SOURCE) WHICH IS NOT EFFECTIVELY
CONNECTED TO THE CONDUCT OF A UNITED STATES TRADE OR BUSINESS;

  (B) IN COMPUTING THE COMBINED TAXABLE INCOME OF A DISC OR FSC AND ITS
RELATED SUPPLIER, THE GROSS INCOME OF A DISC OR A FSC;

 (C) FOR ALL PURPOSES UNDER SUBCHAPTER N OF THE CODE, INCLUDING
 THE COMPUTATION OF COMBINED TAXABLE  INCOME OF A POSSESSIONS
CORPORATION
AND ITS AFFILIATES UNDER SECTION 936(H); THE GROSS INCOME OF A
POSSESSIONS CORPORATION FOR WHICH A CREDIT IS ALLOWED
 UNDER SECTION 936(A); AND

  (D) FOREIGN EARNED INCOME AS DEFINED IN SECTION 911 AND THE
REGULATIONS THEREUNDER (HOWEVER, THE RULES OF SECTION 1.911-6 DO NOT
REQUIRE THE ALLOCATION AND APPORTIONMENT OF

 CERTAIN DEDUCTIONS, INCLUDING HOME MORTGAGE INTEREST, TO FOREIGN EARNED
INCOME FOR PURPOSES OF DETERMINING THE DEDUCTIONS DISALLOWED UNDER
SECTION 911(D)(6)).11 (EMPHASIS ADDED)

   DOMESTIC INCOME EARNED BY A RESIDENT OR CITIZEN OF THE UNITED STATES
IS "EXCLUDED" FROM CFR 1.861-8(F) (1), AND IS NOT "INCLUDED IN CFR
1.861-8T(D) (2) (III). THE ONLY INCOME THAT IS NOT EXEMPT, ELIMINATED,
OR EXCLUDED THAT IS RELATED TO U.S. CITIZENS IS CONTAINED IN (D),
FOREIGN EARNED INCOME WHICH SHOULD BE REPORTED ON FORM 2555.

 26 CFR SGR,.TIGN..,1.-B-FI3-1(C)

 "DETERMINATION OF TAXABLE INCOME. THE TAXPAYER'S TAXABLE INCOME FROM
SOURCES WITHIN OR WITHOUT THE UNITED STATES WILL BE DETERMINED UNDER THE
RULES OF SECTIONS 1.861-8 THROUGH 1.861-14T FOR DETERMINING TAXABLE
INCOME FROM SOURCES WITHIN THE UNITED STATES."

   AS YOU CAN SEE CFR 1.861-8(F) (1) LISTS THE "SOURCES" OF INCOME WHICH
"APPLY IN DETERMINING TAXABLE INCOME" AND CFR 1.863-1(C) LIMITS THE
SOURCES FOR DETERMINING TAXABLE INCOME TO THE RULES CONTAINED IN
SECTIONS 1.861-8 THROUGH 1.861- 14T. THERE IS NO RULE CONTAINED IN THESE
SECTIONS WHICH MAKES THE DOMESTICALLY EARNED INCOME OF CITIZENS AND OR
RESIDENTS OF THE SEVERAL STATES A TAXABLE SOURCE.

 TAXPAYERS VS NON-TAXPAYERS - WHICH ARE YOU?

 ECONOMY- PLUMBING AND Heating V. U,S.-, (1972) 470F.2D 585, AT PAGE 589
"THE REVENUE LAWS ARE A CODE OR SYSTEM IN THE REGULATION OF TAX
ASSESSMENT AND COLLECTION. THEY RELATE TO TAXPAYERS, AND NOT TO
NON-TAXPAYERS. THE LATTER ARE WITHOUT THEIR SCOPE. NO PROCEDURE IS
PRESCRIBED FOR NON-TAXPAYERS, AND NO ATTEMPT IS MADE TO ANNUL ANY OF
THEIR RIGHTS AND REMEDIES IN DUE COURSE OF LAW. WITH THEM CONGRESS DOES
NOT ASSUME TO DEAL, AND THEY ARE NEITHER THE SUBJECT OF NOR THE OBJECT
OF THE REVENUE LAWS." (EMPHASIS ADDED)

   JUST WHO ARE THE "NON TAXPAYERS" REFERRED TO IN THE ABOVE COURT CASE
CITATION? THOSE WHOM THE "CONGRESS DOES NOT ASSUME TO DEAL" AND WHO "ARE
NEITHER THE SUBJECT OF NOR THE OBJECT OF THE REVENUE LAWS"? SINCE CRF
1.861-8 AND SUBSEQUENT SECTIONS MAKE IT: CRYSTAL CLEAR THAT A CITIZEN
AND OR RESIDENT IS NOT SUBJECT TO THE TAX ON DOMESTICALLY EARNED INCOME,
THE "NON TAXPAYERS" REFERRED TO ABOVE MUST BE THOSE WHO ARE NOT REQUIRED
TO PAY THE TAX, AND THEREFORE CHOSE NOT TO VOLUNTEER!

  ONE LAST WORD. IF YOU ARE CONTACTED, IN PERSON., BY THE
 IRS, PLEASE CONTACT ME IMMEDIATELY. REMEMBER, YOU ARE NOT
 REQUIRED TO SPEAK WITH THEM. IF THEY WISH TO COMMUNICATE WITH
 YOU THEY MAY DO SO IN, WRITING AT ANY TIME. IT IS BEST THAT YOU
 HAVE A RECORD OF WHAT IS SAID. IF YOU HAVE ANY QUESTIONS ABOUT
 ANY OF THIS MATERIAL, PLEASE GIVE ME A CALL.

 RAY

 NEWSLETTER

 THE 1999 1040 INSTRUCTION BOOKLET
 26 CFR 1.1441-5 CLAIMING TO BE A PERSON NOT SUBJECT TO WITHHOLDING
 26 CFR 3402 (P) -1 (B) (2) VOLUNTARY WITHHOLDING AGREEMENTS
 26 USC 7701(A)(16) "WITHHOLDING AGENT"

   CFR 1.861-8 ET SEQ. ARE THE REGULATIONS USED TO DETERMINE TAXABLE
INCOME FROM SOURCES WITHIN THE UNITED STATES. THE LIST OF TAXABLE
SOURCES CONTAINED IN 1.861- 8(F)(1) DOES  NOT INCLUDE DOMESTICALLY
EARNED INCOME BY A CITIZEN OR RESIDENT OF THE U.S., NOR IS THERE ANY
OTHER LIST OF SOURCES OF INCOME CONTAINED ELSEWHERE IN THE CODE OF
FEDERAL REGULATIONS.

 1999 1040 IINSTRUCTION BOOKLET DEFINES "INCOME"

  IN THE 1999 1040 INSTRUCTIONS BOOKLET ON PAGE 19 UNDER THE
 HEADING "INCOME" YOU WILL FIND THE SUBHEADING "FOREIGN -SOURCE
 INCOME", THEN "COMMUNITY PROPERTY STATES", AND FINALLY "ROUNDING
 OFF TO WHOLE DOLLARS". THE HEADING AFTER THAT IS "LINE 7 WAGES,
 SALARIES, TIPS, ETC. 11 WHICH ARE "ITEMS" OF INCOME, NOT SOURCES (SEE
 26 CFR 1.861-8 WHICH CONTAINS THE SAME LIST OF "ITEMS" OF INCOME
 THAT   IS  CONTAINED   IN IRC SEC. 61 (A) ) .

   NO WHERE UNDER THE HEADING OF "INCOME" IS THERE REFERENCE TO THE
DOMESTICALLY EARNED INCOME OF A CITIZEN OR RESIDENT OF THE U.S.

 26 CFR 1.1441-5 CLAIMING TO BE A PERSON NOT SUBJECT TO
 WITHHOLDING

   IN VIEW OF 1. 861-8 ET SEQ., WE WOULD EXPECT TO FIND REGULATIONS IN
THE CFR WHICH WOULD ALLOW AN EXEMPTION OR EXCLUSION FROM MANDATORY
WITHHOLDING.  AFTER ALL, WHY WOULD   THE SECRETARY OF THE TREASURY
EXPECT EMPLOYERS TO WITHHOLD TAXES FROM THOSE WHO WOULD NOT BE LIABLE
FOR  THEM? JUST WHAT DOES THE SECRETARY OF THE TREASURY DIRECT THOSE OF
US WHO HAVE NOT DERIVED OUR INCOME FROM A TAXABLE SOURCE TO DO?

 26 CFR 1.1441-5 CLAIMING TO BE A PERSON NOT SUBJECT TO WITHHOLDING

 (A) INDIVIDUALS. FOR PURPOSES OF CHAPTER 3 OF THE CODE AN
 INDIVIDUALL’S WRITTEN STATEMENT - AT HE OR SHE IS A  CITIZEN, OF THE
 UNITED STATES MAY BE RELIED UPON BY THE PAYER OF THE INCOME AS
 PROOF THAT SUCH INDIVIDUAL IS A CITIZEN OR RESIDENT OF THE UNITED
 STATES. THIS STATEMENT SHALL BE FURNISHED TO THE WITHHOLDING AGENT
 IN DUPLICATE. AN ALIEN MAY CLAIM RESIDENCE IN THE UNITED STATES BY
 FILING FORM 1078 WITH THE WITHHOLDING AGENT IN DUPLICATE IN LIEU OF
 THE ABOVE STATEMENT. (EMPHASIS ADDED)

 (B) PARTNERSHIPS AND CORPORATIONS.

 (C) DISPOSITION OF STATEMENT AND FORM. THE DUPLICATE COPY OF EACH
STATEMENT AND FORM FILED PURSUANT TO THIS SECTION SHALL BE FORWARDED
WITH A LETTER OF TRANSMITTAL TO THE INTERNAL REVENUE SERVICE CENTER,
PHILADELPHIA, PA. 19255. THE ORIGINAL STATEMENT SHALL BE RETAINED BY THE
WITHHOLDING AGENT.


THE ONLY QUALIFICATION FOR "CLAIMING TO BE A PERSON NOT SUBJECT TO
WITHHOLDING" IS BEING "A CITIZEN OF THE UNITED STATES". YOU MUST THEN
SUPPLY YOUR EMPLOYER WITH A WRITTEN STATEMENT, IN DUPLICATE, TO THAT
EFFECT.

 THE MOST INTERESTING PART OF ALL THIS IS THAT IF DOMESTICALLY EARNED
INCOME BY A CITIZEN OR RESIDENT WERE A "TAXABLE SOURCE" THIS CFR SECTION
WOULD NEVER HAVE-EXISTED.

 26 CFR 3402(P)-L VOLUNTARY WITHHOLDING AGREEMENTS

 26 CFR SECTION 3402 (P) -1 IS IN SUBTITLE C - EMPLOYMENT TAXES, AND IS
ENTITLED "VOLUNTARY WITHHOLDING AGREEMENTS.  IT REVEALS THAT EMPLOYEES
ARE NOT ONLY NOT SUBJECT TO MANDATORY WITHHOLDING, BUT CAN TERMINATE
THEIR WITHHOLDING AGREEMENTS BY FOLLOWING THE DIRECTIONS AT 3402 (P) -1
(B) (2) WHICH STATES:

 AN AGREEMENT UNDER SECTION 3402 (P) SHALL BE  EFFECTIVE FOR SUCH
 PERIOD AS THE EMPLOYER AND EMPLOYEE MUTUALLY AGREE UPON. HOWEVER,
 EITHER THE EMPLOYER OR, THE EMPLOYEE   MAY TERMINATE THE AGREEMENT
 PRIOR TO THE END OF SUCH PERIOD BY FURNISHING   A SIGNED WRITTEN
 NOTICE-TO THE OTHER. (EMPHASIS ADDED)

 26 USC CHAPTER 79 - DEFINITIONS "WITHHOLDING AGENT"

 7701(A) (16) WITHHOLDING AGENT. THE TERM "WITHHOLDING AGENT" MEANS ANY
PERSON REQUIRED TO DEDUCT AND WITHHOLD ANY TAX UNDER THE PROVISIONS OF
SECTION 1441, 1442, 1443, OR 1461.

 SECTION 1441. WITHHOLDING OF TAX ON NONRESIDENT ALIENS SECTION 1442.
WITHHOLDING OF TAX ON FOREIGN CORPORATIONS SECTION 1443. FOREIGN
TAX-EXEMPT ORGANIZATIONS SECTION 1461. LIABILITY OF WITHHELD TAX

 ALL THESE SECTIONS ARE IN SUBTITLE A - INCOME TAXES, CHAPTER 3 -
WITHHOLDING OF TAX ON NON RESIDENT ALIEN AND FOREIGN CORPORATION.
SECTION 1461 TALKS ABOUT "EVERY PERSON REQUIRED TO DEDUCT AND WITHHOLD
ANY TAX UNDER THIS CHAPTER...   THERE IS NO AUTHORITY FOR THE MANDATORY
WITHHOLDING OF TAXES FROM CITIZENS OR RESIDENTS EARNING DOMESTIC INCOME
UNDER SUBTITLE A - INCOME TAXES BECAUSE THEIR INCOME IS NOT FROM A
TAXABLE SOURCE. IF THIS WERE NOT THE CASE, THERE WOULD BE A REFERENCE TO
A CODE SECTION FOR THE WITHHOLDING OF TAX ON U.S. CITIZENS AND
RESIDENTS. THERE ISN'T!

 NEWS ! ! !

 MR. DAVID BOSSET OF CLEARWATER, FLORIDA SUCCEEDED IN GETTING THE IRS TO
RETURN ALL THE WITHHOLDING FOR HIS 52 EMPLOYEES Using MUCH OF THE SAME
INFORMATION CONTAINED IN THESE NEWSLETTERS.

 IF YOU ARE CALLED OR VISITED BY THE IRS, PLEASE CONTACT ME IMMEDIATELY.
REMEMBER, YOU ARE NOT REQUIRED TO SPEAK WITH THEM. IF THEY WISH TO
COMMUNICATE WITH YOU THEY MAY DO SO IN WRITING AT ANY TIME. IF YOU HAVE
QUESTIONS PLEASE CALL ME AT 510-531-8136.

 RAY

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