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CONCEALING
Section 7701
In every area of knowledge, definitions come first. In the law, the “plain meaning rule” says that words have plain English meanings unless the law defines them differently.
Since 1916, federal lawyers have assumed that the familiar words persons, individuals, and taxpayers include citizens and residents inside the United States. Since 1954, there have been no references to the legal definitions in Section 7701 which prove they mean foreigners outside the United States.
A Word From The Author
With a background in pure mathematics and as a medical doctor with no quality issues during 35 years of professional practice, Tom Clayton insists on obeying the rules. He wanted to know why repeated errors were made both by tax advisors and the IRS.
What did they not understand? Search engines found that Congress repealed the 1913 income tax inside the United States in 1916. Because they believe that tax still exists, they ignore the multiple ways the law says that the income tax only applies outside the United States.
Tom Clayton, MD
Since 1916, Congress has imposed the income tax on the taxable income of “individuals,” “persons” are required to do things, and both are “taxpayers.” For decades, federal lawyers and other federal employees positioned between the law and the public have been enforcing the tax on citizens and residents inside the United States.
But after search engines enabled direct access to the law without human interference, the legal meanings of persons, individuals, and taxpayers are foreigners outside the United States (Section 7701–Definitions). Only foreigners outside the United States and citizens or residents with employers outside the United States are taxed (Section 861, “Income from sources within the United States.”):
Like nothing else can, search engines prove that citizens or residents inside the United States with domestic employers or domestic income are never mentioned, the opposite of how it is being enforced.
For generations, the tax law writing lawyers have taken advantage of the fact that nobody looks for legal meanings of familiar words. By omitting references to Section 7701, everyone uses plain English meanings and misapplies the income tax inside the United States without realizing it.
– A.W., Lawyer
Note
This book does not say what to do. It uses search engines and legal definitions of familiar words to show the law without interference from federal lawyers and tax experts.