Archive | Internal Revenue Code Terms

Taxpayer Is Not A Citizen – Not Subject To Federal Income Tax Requirements?

Taxpayer Is Not A Citizen – The Law Behind Federal Income Taxes And Some Relevant Case Laws. Some individuals argue that they have rejected citizenship in the United States in favor of state citizenship; therefore, they are relieved of their federal income tax obligations. A variation of this argument is that a person is a […]

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Taxpayers That Don’t Live In the United States Do Still Pay Taxes?

Taxpayers That Don’t Live In the United States – As Understood By the Internal Revenue Code Some argue that the United States consists only of the District of Columbia, federal territories (e.g., Puerto Rico, Guam, etc.), and federal enclaves (e.g., American Indian reservations, military bases, etc.) and does not include the “sovereign” states. According to […]

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Person Is Not A Citizen

Person Is Not A Citizen Is Not Subject To Our Federal Income Tax Laws, Right? Some maintain that they are not a “person” as defined by the Internal Revenue Code, and thus not subject to the federal income tax laws. This argument is based on a tortured misreading of the Code.The Law: The Internal Revenue […]

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Employees Of The Federal Government Are Subject To Federal Income Tax

Subject To Federal Income Tax – Are Federal Employees Subject To The Same Tax Laws? Some argue that the federal government can tax only employees of the federal government; therefore, employees in the private sector are immune from federal income tax liability. This argument is based on a misinterpretation of section 3401, which imposes responsibilities […]

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