The "Trade or Business" Scam, Form #05.001

The “Trade or Business” Scam 1 of 246
Copyright Sovereignty Education and Defense Ministry, http://sedm.org
Form 05.001, Rev. 7-30-2013 EXHIBIT:________
THE “TRADE OR BUSINESS” SCAM
Last revised: 7/30/2013
Information
Return
(W-2, 1099)

Form 05.001, Rev. 7-30-2013 EXHIBIT:________
TABLE OF CONTENTS
TABLE OF CONTENTS .......................................................................................................................2
LIST OF TABLES..................................................................................................................................3
TABLE OF AUTHORITIES.................................................................................................................3
1 Introduction...................................................................................................................................24
2 Overview of the Income Taxation Process..................................................................................27
3 Proof that IRC Subtitles A and C is an excise tax and franchise tax upon activities in
connection with a “trade or business” and public office ...........................................................35
4 Social Security Numbers (SSNs) and Taxpayer Identification Numbers (TINs) are what the
FTC calls a “franchise mark” ......................................................................................................45
5 Public v. Private ............................................................................................................................47
5.1 Introduction ........................................................................................................................................................49
5.2 What is “Property”?............................................................................................................................................52
5.3 “Public” v. “Private” property ownership...........................................................................................................53
5.4 The purpose and foundation of de jure government: Protection of EXCLUSIVELY PRIVATE rights and
property...............................................................................................................................................................54
5.5 The Ability to Regulate Private Rights and Private Conduct is Repugnant to the Constitution.........................60
5.6 The Right to be left alone ...................................................................................................................................64
5.7 The PUBLIC You (straw man) vs. the PRIVATE You (human)........................................................................67
5.8 All PUBLIC/GOVERNMENT law attaches to government territory, all PRIVATE law attaches to your right to
contract ...............................................................................................................................................................73
5.9 Taxation of “Public” v. “Private” property.........................................................................................................76
5.10 “Political (PUBLIC) law” v. “civil (PRIVATE/COMMON) law”.....................................................................89
5.11 Lawful methods for converting PRIVATE property into PUBLIC property......................................................92
5.12 Unlawful methods abused by government to convert PRIVATE property to PUBLIC property.......................98
5.13 The public office is a “fiction of law” ..............................................................................................................107
6 Introduction to the Law of Agency............................................................................................108
6.1 Agency generally..............................................................................................................................................108
6.2 Agency within the Bible...................................................................................................................................109
6.3 Agency within government...............................................................................................................................113
6.4 Illegal uses of agency or compelled agency .....................................................................................................115
7 Synonyms for “trade or business”.............................................................................................116
7.1 “wages”.............................................................................................................................................................116
7.2 “personal services” ...........................................................................................................................................119
7.3 “United States” .................................................................................................................................................119
7.4 Statutory “citizen of the United States**” or “U.S.** citizen”.........................................................................121
8 I.R.C. requirements for the exercise of a “trade or business” ................................................128
9 What kind of tax is it?: Direct or Indirect, Constitutional or Unconstitutional?.................135
10 Who’s “trade or business”: The PAYER, the PAYEE, or BOTH?........................................143
11 Public office generally.................................................................................................................150
11.1 Legal requirements for holding a “public office”.............................................................................................150
11.2 De Facto Public Officers ..................................................................................................................................162
11.3 How do ordinary government workers not holding “public office” become “taxpayers”?...............................168
12 Methods for Connecting You to the Franchise.........................................................................174
12.1 Reductions in Liability: Graduated Rate of Tax, Deductions, and Earned Income Credits..............................174
12.2 Information Returns..........................................................................................................................................175
12.3 Government Identifying Numbers: SSN and TIN ...........................................................................................178
12.4 Domicile, residence, and Resident Tax Returns such as IRS Form 1040.........................................................180
12.5 W-4 Agreements or Contracts: Illegal for PRIVATE people ..........................................................................185
13 Government propaganda and deception about the scam........................................................187
13.1 Willful government deception in connection with a “trade or business”..........................................................187

Form 05.001, Rev. 7-30-2013 EXHIBIT:________
13.2 Proving the government deception for yourself................................................................................................195
13.3 False IRS presumptions that must be rebutted..................................................................................................195
13.4 Why the IRS and the Courts WON’T Talk About what a “trade or business” or “Public office” is and Collude to
Cover Up the Scam...........................................................................................................................................197
14 Defenses........................................................................................................................................202
14.1 How nonresidents in states of the Union are deceived and coerced to enlist in the scam.................................203
14.2 How to prevent being involuntarily or fraudulently connected to the “trade or business” franchise................205
14.3 Administrative Remedies to Prevent Identity Theft on Government Forms.....................................................206
15 Rebutted Arguments Against this Memorandum....................................................................213
15.1 Argument is “frivolous” ...................................................................................................................................213
15.2 “trade or business” includes lots of activities other than simply a public office...............................................217
16 Other important implications of the scam................................................................................218
17 Conclusions and summary .........................................................................................................219
18 Resources for Further Study and Rebuttal ..............................................................................223
19 Questions that Readers, Grand Jurors, and Petit Jurors Should Be Asking the
Government .................................................................................................................................224
19.1 Interrogatories...................................................................................................................................................224
19.2 Admissions .......................................................................................................................................................231
LIST OF TABLES
Table 1: Rules for converting private property to a public use or a public office ................................................................. 31
Table 2: Public v. Private Property........................................................................................................................................ 53
Table 3: Public v. Private ...................................................................................................................................................... 73
Table 4: Meanings assigned to "United States" by the U.S. Supreme Court in Hooven & Allison v. Evatt........................ 75
Table 5: Two methods for taxation ....................................................................................................................................... 79
Table 6: Rules for converting private property to a public use or a public office ................................................................. 96
Table 7: Taxable activity under I.R.C. by type of entity ..................................................................................................... 133
Table 8: What makes IRC Subtitle A an Excise Tax........................................................................................................... 137
Table 9: Statutory remedies for those compelled to act as public officers and straw man.................................................. 164
Table 10: Effect of domicile on citizenship status............................................................................................................... 182
Table 11: Rules for converting private property to a public use or a public office ............................................................. 215
TABLE OF AUTHORITIES
Constitutional Provisions
Annotated Constitution (2017), p. 676...................................................................................................................................41
Annotated Fourteenth Amendment, Congressional Research Service (C.R.S.) .....................................................................63
Art. 4, 4 ..................................................................................................................................................................................61
Art. 80, Sect. 14....................................................................................................................................................................164
Art. Article 1, Section 9, Clause 4........................................................................................................................................121
Art. III ....................................................................................................................................................................................40
Art. III, Sect, 4(D) (governor) ..............................................................................................................................................165
Art. V, Sect. 10.....................................................................................................................................................................164
Article 1, Section 8...............................................................................................................................................................140
Article 1, Section 8, Clause 17.....................................................................................................................................120, 132
Article 1, Section 8, Clause 3.........................................................................................................................................79, 131

Form 05.001, Rev. 7-30-2013 EXHIBIT:________
Article 1, Section 8, Clauses 1 and 3........................................................................................................................30, 95, 214
Article 1, Section 9, Clause 4...............................................................................................................................................140
Article 4 of the USA Constitution..........................................................................................................................................54
Article 4, Section 3, Clause 2................................................................................................. 90, 127, 131, 140, 147, 204, 217
Article 4, Section 4...........................................................................................................................................38, 68, 142, 212
Article 4, Section 4 of the U.S. Constitution..........................................................................................................................36
Article 5, Section 10.............................................................................................................................................................164
Article 7, Section 7...............................................................................................................................................................164
Article I ............................................................................................................................................................................40, 90
Article III..................................................................................................................................................................40, 73, 217
Article III courts...................................................................................................................................................................147
Article III, Section 25...........................................................................................................................................................164
Article IV, Sect. 22...............................................................................................................................................................164
Article VI of the United States Constitution ........................................................................................................................235
Article VI, Section 12...........................................................................................................................................................164
Article VII, Section 9 (judges) .............................................................................................................................................166
Articles 1 and IV ....................................................................................................................................................................73
Articles of Confederation .................................................................................................................................................61, 71
California Constitution, Article 7, Section 7 ........................................................................................................................199
Const. Art. 94-95..................................................................................................................................................................166
Const. Article 1, Section 11..................................................................................................................................................164
Const. Article 1, Section 8....................................................................................................................................................167
Const. Article 2, Section 04 (legislature) .............................................................................................................................167
Const. Article 3, Section 13 (judges)....................................................................................................................................165
Const. Article 4, Part 2, Section 4 ........................................................................................................................................164
Const. Article 4, Section 06, Para. (B) .................................................................................................................................167
Const. Article 4, Section 30 (legislative)..............................................................................................................................165
Const. Article 6, Section 16 (senators).................................................................................................................................168
Const. Article 7, Section 4 (executive).................................................................................................................................168
Const. Article 8, Section 7 (judges)......................................................................................................................................168
Const. Article I, Section II, Para. III.....................................................................................................................................165
Const. Article II, Section 10.................................................................................................................................................167
Const. Article II, Section 14 (legislature).............................................................................................................................168
Const. Article II, Section 2...........................................................................................................................................165, 167
Const. Article II, Section 5...................................................................................................................................................165
Const. Article III, Section 1..................................................................................................................................................166
Const. Article III, Section 22 (legislature) ...........................................................................................................................165
Const. Article III, Section 7 (legislature) .............................................................................................................................166
Const. Article III, Section II, Para. IV(b).............................................................................................................................165
Const. Article III-9 ...............................................................................................................................................................166
Const. Article IV, Section 13 ...............................................................................................................................................168

Form 05.001, Rev. 7-30-2013 EXHIBIT:________
Const. Article IV, Section 14 (governor) .............................................................................................................................165
Const. Article IV, Section 15 (judges) .................................................................................................................................168
Const. Article IV, Section 2 (executive)...............................................................................................................................165
Const. Article IV, Section 2(e) (legislative).........................................................................................................................165
Const. Article IV, Section 3 (senators).................................................................................................................................166
Const. Article IV, Section 4 (legislature) .............................................................................................................................167
Const. Article IV, Section 5 .................................................................................................................................................166
Const. Article IV, Section 8 .................................................................................................................................................166
Const. Article IV, Section V, Sections 3-4...........................................................................................................................166
Const. Article V, Section 1...................................................................................................................................................167
Const. Article V, Section 17 (judges)...................................................................................................................................167
Const. Article V, Section 18 (legislature).............................................................................................................................167
Const. Article V, Section 4 (governor).................................................................................................................................167
Const. Article V, Section 7 (judges).....................................................................................................................................165
Const. Article V, Section 8...................................................................................................................................................164
Const. Article V, Section 9 (office)......................................................................................................................................166
Const. Article V, Section I, Section 3 ..................................................................................................................................166
Const. Article VI, Section 19 (judge)...................................................................................................................................166
Const. Article VI, Section 20(b)(1)......................................................................................................................................166
Const. Article VI, Section 3 .................................................................................................................................................167
Const. Article VI, Section 9 .................................................................................................................................................166
Const. Article VII, Section 9................................................................................................................................................166
Const. Article VIII, Section 10 (judges)...............................................................................................................................167
Const. Chapter II, Section 54 ...............................................................................................................................................167
Const. Chapter VI, Article 2.................................................................................................................................................166
Const. Const. Declaration of Rights, Article 35 (officers) ...................................................................................................165
Const. Declaration of Rights, Article 33 (judges) ................................................................................................................165
Const. of D.C., Article IV, Sect. 4(B) (judges) ....................................................................................................................165
Const. Section 97-3-008.......................................................................................................................................................168
Const. Section 97-5-027.......................................................................................................................................................168
Const. Sections 2.5, 3.6, 4.8 .................................................................................................................................................164
Constitution..........................................................................................................................................................143, 223, 227
Constitution of the United States of America.......................................................................................................................230
Declaration of Independence............................................................................................................ 61, 97, 115, 147, 209, 224
Declaration of Independence, 1776......................................................................................................................27, 50, 55, 93
Federalist Paper #39.............................................................................................................................................................121
Federalist Paper No. 79 ..........................................................................................................................................................87
Fifth Amend. ..........................................................................................................................................................................29
Fifth Amendment ................................................................................. 29, 30, 32, 52, 57, 60, 78, 95, 100, 214, 218, 222, 245
Fifth Amendment Takings Clause..................................................................................................................................70, 227
Fifth and Fourteenth Amendments.......................................................................................................................................102
First Amendment............................................................................................................................................61, 111, 122, 174
Fourteenth Amendment...................................................................................... 29, 90, 95, 101, 102, 115, 116, 131, 207, 208
Fourteenth Amendment, Section 1.........................................................................................................................................78
Thirteenth Amendment..............................................................25, 32, 48, 69, 82, 87, 100, 126, 174, 201, 208, 222, 226, 235
Thirteenth and Fourteenth Amendments..............................................................................................................................208
U.S. Const. amend XIV, § 1.................................................................................................................................................208
U.S. Const. amend. XIII, § 1................................................................................................................................................208
U.S. Const. art. I, § 8............................................................................................................................................................208
U.S. Constitution..................................................................................................................................................................123
USA Constitution ...................................................................................................................................................................58
Statutes
1 Stat. 23-24 .........................................................................................................................................................................153
1 U.S.C. §204...............................................................................................................................................................142, 216

Form 05.001, Rev. 7-30-2013 EXHIBIT:________
10 U.S.C. §333.....................................................................................................................................................................155
13 V.S.A. §3002...................................................................................................................................................................167
18 Pa.C.A. §4120 .................................................................................................................................................................167
18 U.S.C. §§1581, 1593 .......................................................................................................................................................235
18 U.S.C. §1201...................................................................................................................................................................191
18 U.S.C. §1346...................................................................................................................................................................155
18 U.S.C. §1503.............................................................................................................................................................70, 227
18 U.S.C. §1512...................................................................................................................................................................186
18 U.S.C. §1581.......................................................................................................................................................32, 78, 222
18 U.S.C. §1583.....................................................................................................................................................................78
18 U.S.C. §1589.....................................................................................................................................................................78
18 U.S.C. §1589(3) ..............................................................................................................................................................215
18 U.S.C. §1918...................................................................................................................................................................155
18 U.S.C. §1951.....................................................................................................................................................................87
18 U.S.C. §1956.....................................................................................................................................................................87
18 U.S.C. §201.....................................................................................................................................................................201
18 U.S.C. §208.......................................................................................................................................................................72
18 U.S.C. §210.....................................................................................................................................................................186
18 U.S.C. §211...............................................................................................................................................69, 143, 172, 226
18 U.S.C. §242.......................................................................................................................................................................78
18 U.S.C. §247.......................................................................................................................................................................78
18 U.S.C. §3...........................................................................................................................................................87, 222, 246
18 U.S.C. §4.................................................................................................................................................................220, 246
18 U.S.C. §641.......................................................................................................................................................................52
18 U.S.C. §654.................................................................................................................................................29, 95, 214, 220
18 U.S.C. §876.......................................................................................................................................................................78
18 U.S.C. §880.......................................................................................................................................................................78
18 U.S.C. §911.....................................................................................................................................................................125
18 U.S.C. §912..........................................................26, 32, 47, 48, 52, 60, 143, 150, 163, 167, 169, 172, 173, 186, 220, 235
22 U.S.C. §2721...................................................................................................................................................................122
22 U.S.C., Foreign Relations and Intercourse, Section §611 ...............................................................................................154
26 U.S.C. §§1, 32, and 162 ..................................................................................................................................................220
26 U.S.C. §§511-513............................................................................................................................................................217
26 U.S.C. §§6901 and 6903 .................................................................................................................................................176
26 U.S.C. §§7206, 7207 .......................................................................................................................................................235
26 U.S.C. §§7701(a)(39) and 7408(d)..................................................................................................................................185
26 U.S.C. §§7701(a)(9) and (a)(10), 7701(a)(39), and 7408(d) ...........................................................................................182
26 U.S.C. §§862(a) and 863(a).............................................................................................................................................188
26 U.S.C. §1.........................................................................................................................................................................220
26 U.S.C. §1(a).............................................................................................................................................................131, 133
26 U.S.C. §1(a) and 1(b) ......................................................................................................................................................131
26 U.S.C. §1(b) ............................................................................................................................................................131, 133
26 U.S.C. §1(c).....................................................................................................................................................................133
26 U.S.C. §1(d) ....................................................................................................................................................................133
26 U.S.C. §11.......................................................................................................................................................................134
26 U.S.C. §1402...........................................................................................................................................128, 188, 221, 242
26 U.S.C. §162........................................................................................................... 39, 42, 83, 150, 174, 183, 195, 205, 220
26 U.S.C. §2001...................................................................................................................................................................133
26 U.S.C. §2002...................................................................................................................................................................133
26 U.S.C. §3121(e).........................................................................................................................................................71, 207
26 U.S.C. §32.................................................................................................................................................................42, 174
26 U.S.C. §3401...........................................................................................................................................116, 170, 172, 237
26 U.S.C. §3401(a)(6)..........................................................................................................................................................172
26 U.S.C. §3401(c).................................................................................................................................................81, 234, 236
26 U.S.C. §3501...................................................................................................................................................................178
26 U.S.C. §4081(a)...............................................................................................................................................................134
26 U.S.C. §501.....................................................................................................................................................................134

Form 05.001, Rev. 7-30-2013 EXHIBIT:________
26 U.S.C. §6012(g) ..............................................................................................................................................................191
26 U.S.C. §6013(g) or (h).....................................................................................................................................................179
26 U.S.C. §6020(b) ........................................................................................................................................................97, 224
26 U.S.C. §6041..................................................................................................................... 67, 117, 144, 175, 220, 244, 246
26 U.S.C. §6041(a)................................................................................................................. 35, 144, 145, 149, 163, 170, 171
26 U.S.C. §6041A ................................................................................................................................................................145
26 U.S.C. §6041A(d)............................................................................................................................................................146
26 U.S.C. §6041A(d)(1)...............................................................................................................................................145, 146
26 U.S.C. §6049...................................................................................................................................................................145
26 U.S.C. §6049(d)(1)..................................................................................................................................................145, 146
26 U.S.C. §61.......................................................................................................................................................................241
26 U.S.C. §61(a)(1)..............................................................................................................................................................221
26 U.S.C. §6109(g) ..............................................................................................................................................................173
26 U.S.C. §6331(a)...................................................................................................................................................41, 97, 224
26 U.S.C. §643(b) ................................................................................................................................................................232
26 U.S.C. §6671.............................................................................................................................................................37, 158
26 U.S.C. §6671(b) ..................................................................................................................................................24, 66, 140
26 U.S.C. §6902(a).................................................................................................................................................................42
26 U.S.C. §6903.....................................................................................................................................................................85
26 U.S.C. §7203...................................................................................................................................................................158
26 U.S.C. §7206...................................................................................................................................................................220
26 U.S.C. §7207...........................................................................................................................................................170, 220
26 U.S.C. §7343...........................................................................................................................................................140, 158
26 U.S.C. §7408(d) ......................................................................................................................................121, 157, 173, 182
26 U.S.C. §7434.............................................................................................................................................66, 170, 220, 244
26 U.S.C. §7441...............................................................................................................................................................40, 90
26 U.S.C. §7601.....................................................................................................................................................36, 141, 229
26 U.S.C. §7701(a)(1)....................................................................................................................................................48, 146
26 U.S.C. §7701(a)(14)....................................................................................................................................33, 48, 144, 163
26 U.S.C. §7701(a)(16)..............................................................................................................................................31, 48, 96
26 U.S.C. §7701(a)(18)........................................................................................................................................................146
26 U.S.C. §7701(a)(26)38, 39, 46, 67, 83, 90, 98, 137, 140, 150, 155, 191, 193, 200, 209, 211, 218, 219, 222, 228, 230, 232,
234, 237, 239
26 U.S.C. §7701(a)(30)................................................................................................................................150, 179, 180, 182
26 U.S.C. §7701(a)(39)................................................................................................................ 121, 140, 157, 173, 182, 190
26 U.S.C. §7701(a)(9)..........................................................................................................................................140, 178, 241
26 U.S.C. §7701(a)(9) and (a)(10) ....................24, 36, 119, 120, 137, 140, 141, 150, 179, 182, 183, 188, 190, 208, 209, 229
26 U.S.C. §7701(b)(1)(A) ................................................................................................................................42, 67, 182, 190
26 U.S.C. §7701(c)...............................................................................................................................................................148
26 U.S.C. §7806(b) ..............................................................................................................................................................146
26 U.S.C. §861.....................................................................................................................................................................243
26 U.S.C. §861(a)(3)(C)(i)...........................................................................................................................................134, 221
26 U.S.C. §861(a)(8)....................................................................................................................................................178, 196
26 U.S.C. §862(a)(3)............................................................................................................................................................188
26 U.S.C. §863.....................................................................................................................................................................241
26 U.S.C. §864...............................................................................................................................................24, 120, 130, 140
26 U.S.C. §864(b)(1)............................................................................................................................................................242
26 U.S.C. §864(b)(1)(A) ................................................................................................................................................25, 188
26 U.S.C. §864(c)(2)............................................................................................................................................................119
26 U.S.C. §864(c)(3)...................................................................................... 24, 119, 133, 141, 149, 179, 183, 195, 221, 241
26 U.S.C. §864(c)(4)(A).......................................................................................................................................................205
26 U.S.C. §871(a)....................................................................24, 119, 128, 131, 170, 172, 174, 187, 188, 194, 196, 221, 241
26 U.S.C. §871(a)(1)....................................................................................................................................................119, 170
26 U.S.C. §871(a)(3)............................................................................................................................................................196
26 U.S.C. §871(b) ..........................................................................................................................................24, 132, 195, 205
26 U.S.C. §871(b)(1)............................................................................................................................................................205
26 U.S.C. §871(b)(2)............................................................................................................................................................220

Form 05.001, Rev. 7-30-2013 EXHIBIT:________
26 U.S.C. §871(h) ................................................................................................................................................................119
26 U.S.C. §881(a).........................................................................................................................................................119, 148
26 U.S.C. §911.............................................................................................................................................124, 147, 182, 183
26 U.S.C. §911(d)(3)....................................................................................................................................................121, 190
26 U.S.C. 7701(a)(31)..........................................................................................................................................................210
26 U.S.C. 7701(a)(9) and (a)(10) .........................................................................................................................................210
26 U.S.C.A. §22 (1935 code) ...............................................................................................................................................195
26 U.S.C.A. §4411 ...............................................................................................................................................................238
26 U.S.C.A. §954 (1928 code) .............................................................................................................................................195
28 U.S.C. §§754 and 959(a)...................................................................................................................................................66
28 U.S.C. §144.......................................................................................................................................................................72
28 U.S.C. §1605...................................................................................................................................................................172
28 U.S.C. §1605(a)(2)............................................................................................................................................................42
28 U.S.C. §1652...................................................................................................................................................................142
28 U.S.C. §1746(1) ..............................................................................................................................................................206
28 U.S.C. §3002(15)(A)............................................................................................................. 63, 75, 85, 123, 137, 140, 219
28 U.S.C. §455.......................................................................................................................................................................72
28 U.S.C.A. §1332 ...............................................................................................................................................................148
3 Stat. 587, sect. 7 ..................................................................................................................................................................60
3 Stat. at L. 216, chap. 60.............................................................................................................................................121, 140
31 U.S.C. §321.......................................................................................................................................................................32
31 U.S.C. §321(d) ..................................................................................................................................................................41
31 U.S.C. §5331...................................................................................................................................................................176
4 U.S.C. §110(d) ...............................................................24, 36, 119, 137, 140, 178, 182, 183, 188, 190, 195, 208, 209, 210
4 U.S.C. §72......................................24, 26, 32, 49, 83, 90, 120, 142, 153, 155, 163, 172, 201, 218, 219, 227, 228, 230, 235
40 U.S.C. §3112...................................................................................................................................................................142
42 U.S.C. §1981(a)...............................................................................................................................................................131
42 U.S.C. §1994.......................................................................................................................................................32, 87, 222
42 U.S.C. §408(a)(8)..............................................................................................................................................99, 150, 211
44 U.S.C. §1505(a)(1)............................................................................................................................................24, 138, 140
46 U.S.C. §50501.................................................................................................................................................................126
48 U.S.C. §1612.............................................................................................................................................................24, 155
5 U.S.C. §2105.............................................................................................................................................154, 169, 170, 235
5 U.S.C. §2105(a).............................................................................................................................................64, 81, 159, 186
5 U.S.C. §552(a)(1)..............................................................................................................................................................138
5 U.S.C. §552(a)(2)................................................................................................................................................................66
5 U.S.C. §552a .......................................................................................................................................................................83
5 U.S.C. §552a(a)(13) ......................................................................................................................................................51, 80
5 U.S.C. §552a(a)(2) ......................................................................................................................................................80, 183
5 U.S.C. §553(a)(2)................................................................................................................................................24, 138, 140
720 ILCS 5/17-2...................................................................................................................................................................165
8 U.S.C. §1101(a)(21)..........................................................................................................................................................182
8 U.S.C. §1101(a)(22)(B).....................................................................................................................................................182
8 U.S.C. §1401............................................................................................................. 129, 182, 183, 207, 208, 209, 213, 224
8 U.S.C. §1401 and 1101(a)(22)(A).....................................................................................................................................182
8 U.S.C. §1481.....................................................................................................................................................................154
A.R.S. §13-2006...................................................................................................................................................................164
A.R.S. §13-2406...................................................................................................................................................................164
A.S. §11.46.160....................................................................................................................................................................164
A.S. §11.56.830....................................................................................................................................................................164
A.S.C. §5-37-208 .................................................................................................................................................................164
Act of February 21, 1871, ch. 62, § 34, 16 Stat. 419, 426....................................................................................................208
Anti Injunction Act, 26 U.S.C. §7421..................................................................................................................................199
C.O.A. §13A-10-10..............................................................................................................................................................164
C.O.A. Title 13A, Article 10................................................................................................................................................164
C.O.V. §18.2-186.3 ..............................................................................................................................................................168
California Civil Code, §§678-680..........................................................................................................................................53

Form 05.001, Rev. 7-30-2013 EXHIBIT:________
California Civil Code, §1589 .........................................................................................................................................99, 122
California Civil Code, §655 ...................................................................................................................................................53
Classification Act of 1923, 42 Stat. 1988.............................................................................................................................187
Corporation Excise Tax Act of 1909 (36 Stat. 112).............................................................................................................189
D.C. Code §22-1404.............................................................................................................................................................165
D.C. Title 11, Section 854....................................................................................................................................................164
D.C. Title 11, Section 907(3) ...............................................................................................................................................164
Declaratory Judgments Act, 28 U.S.C. §2201(a) ...........................................................................................................33, 200
District of Columbia Act of 1871, 16 Stat. 419, 426, Sec. 34 ..............................................................................................182
District of Columbia Code ...................................................................................................................................................190
Foreign Sovereign Immunities Act, 28 U.S.C. §1605(a)(2).................................................................................................184
G.L.M. Chapter 268, Section 33...........................................................................................................................................166
G.L.R.I. §11-14-1.................................................................................................................................................................167
General Business Law 380-S ...............................................................................................................................................166
H.R.S. §710-1016.................................................................................................................................................................165
House of Representatives, Ex. Doc. 99, 1867 ......................................................................................................................161
I.C. §25-30-1-18...................................................................................................................................................................165
I.C. Title XVI, Section 718.2 ...............................................................................................................................................165
I.R.C.......................................................................................................................................................................41, 122, 143
I.R.C. (26 U.S.C.) sections 1, 32, and 162 .............................................................................................................................80
I.R.C. Sections 1, 32, and 162..............................................................................................................................................201
I.S. §18-3001........................................................................................................................................................................165
Internal Revenue Code24, 25, 26, 32, 33, 38, 78, 80, 81, 82, 83, 116, 124, 125, 128, 130, 134, 136, 140, 143, 150, 176, 187,
193, 206, 216, 236, 239, 240, 241, 244, 245, 246
Internal Revenue Code of 1954, §4411................................................................................................................................238
Internal Revenue Code of 1986, §7428..................................................................................................................................33
Internal Revenue Code Section 3401 ...................................................................................................................................170
Internal Revenue Code, §7701(a)(9) and (a)(10) .................................................................................................................221
Internal Revenue Code, Subtitle A.24, 26, 27, 83, 86, 120, 122, 128, 135, 140, 143, 156, 162, 170, 171, 174, 186, 194, 200,
205, 218, 219, 221, 229, 233, 237, 239
Internal Revenue Code, Subtitle C .......................................................................................................................................171
Internal Revenue Code, Subtitles A and C.......................................................................................................................35, 51
Internal Revenue Code, Subtitles A through C .................................................................................. 24, 41, 45, 140, 172, 218
Investment Company Act of 1940........................................................................................................................................179
K.R.S. §21-3825...................................................................................................................................................................165
K.R.S. §434.570...................................................................................................................................................................165
K.R.S. §514.60.....................................................................................................................................................................165
K.R.S. §532.034...................................................................................................................................................................165
K.R.S. §61.080.....................................................................................................................................................................165
M.C. §97-7-43......................................................................................................................................................................166
M.C.A. §45-7-209................................................................................................................................................................166
M.R.S. §570.223 ..................................................................................................................................................................166
M.S. §609.475......................................................................................................................................................................166
Mich. Penal Code, Chapter XXXV, Section 750.217c.........................................................................................................166
Model Penal Code. Q 223.0 ...................................................................................................................................................52
N.C.G.S. §14-277.................................................................................................................................................................166
N.D.C.C. §12.1-13-04 ..........................................................................................................................................................166
N.H.R.S.§359-I:2 .................................................................................................................................................................166
N.J.S.A. §2C:28-8 ................................................................................................................................................................166
N.M.S.A. §30-16-21.1..........................................................................................................................................................166
N.R.S. §197.120...................................................................................................................................................................166
N.R.S. §28-636.....................................................................................................................................................................166
N.R.S. §28-639.....................................................................................................................................................................166
O.C.G.A. §16-10-23.............................................................................................................................................................165
O.R.S. §162.365...................................................................................................................................................................167
O.R.S. §165.803...................................................................................................................................................................167
O.S. Title 21, Section 1533 ..................................................................................................................................................167

Form 05.001, Rev. 7-30-2013 EXHIBIT:________
O.S. Title 21, Section 1533.1 ...............................................................................................................................................167
Penal Code §484.1................................................................................................................................................................164
Penal Law §190.23...............................................................................................................................................................166
Penal Law 190.78.................................................................................................................................................................166
Privacy Act.............................................................................................................................................................................67
Privacy Act, 5 U.S.C. §552a(a)(13) .......................................................................................................................................80
R.C.W. §18.71.190...............................................................................................................................................................168
R.S. §14:112.........................................................................................................................................................................165
Rules of Decision Act, 28 U.S.C. §1652........................................................................................................................70, 227
S.D.C.L. §22-40-16..............................................................................................................................................................167
S.D.C.L. §22-40-8................................................................................................................................................................167
Social Security Act.................................................................................................................................................................86
Social Security Act of 1936, Title 8, section 801.................................................................................................................221
Statutes §8-301.....................................................................................................................................................................166
T.C. §39-16-301...................................................................................................................................................................167
T.S. §32.51 ...........................................................................................................................................................................167
Title 18, Part 1, Chapter 5 ....................................................................................................................................................222
Title 26 (I.R.C.) of the U.S. Code ..........................................................................................................................................80
Title 31 .........................................................................................................................................................................175, 176
Title 42 ...................................................................................................................................................................................86
Title 42 of the U.S. Code........................................................................................................................................................86
Title 5 of the U.S. Code....................................................................................................................................................80, 83
U.C. §76-8-512.....................................................................................................................................................................167
U.S. Code .......................................................................................................................................................................67, 122
Uniform Commercial Code (U.C.C.) .....................................................................................................................................71
W.S. §6-3-901 ......................................................................................................................................................................168
W.S. §6-5-307 ......................................................................................................................................................................168
W.S. §943.201......................................................................................................................................................................168
W.V.C. §61-5-27a(e)............................................................................................................................................................168
Regulations
20 C.F.R. §422.103(d)............................................................................................................................................51, 173, 220
22 C.F.R., Foreign Relations, Sections §§92.12 - 92.30 ......................................................................................................154
26 C.F.R. §1.1-1(a)...............................................................................................................................................................180
26 C.F.R. §1.1-1(a)(2)(ii)..................................................................................................................... 133, 183, 187, 189, 200
26 C.F.R. §1.1-1(c).........................................................................................................................................................71, 207
26 C.F.R. §1.1441-1(c)(3).................................................................................................................... 148, 182, 183, 200, 208
26 C.F.R. §1.469-9.......................................................................................................................................................119, 221
26 C.F.R. §1.6012-1(b) ........................................................................................................................................................188
26 C.F.R. §1.861-8(f)(1) ...................................................................................................................... 133, 134, 187, 189, 218
26 C.F.R. §1.861-8(f)(1)(iv).........................................................................................................................................187, 189
26 C.F.R. §1.871-1(b)(i).......................................................................................................................................................221
26 C.F.R. §1.871-2...............................................................................................................................................................174
26 C.F.R. §1.871-7(b)(1)......................................................................................................................................................187
26 C.F.R. §1.871-7(d)(2)(ii).................................................................................................................................................187
26 C.F.R. §1.872-2(f)...........................................................................................................................................................222
26 C.F.R. §1441-1(c)(3).........................................................................................................................................................48
26 C.F.R. §301.6109-1(b) ......................................................................................................................................42, 150, 178
26 C.F.R. §301.6109-1(g) ....................................................................................................................................................173
26 C.F.R. §301.7701-5.........................................................................................................................................................184
26 C.F.R. §31.3401(a)(11)-1................................................................................................................................................222
26 C.F.R. §31.3401(a)(11)-1(a)....................................................................................................................................177, 205
26 C.F.R. §31.3401(a)(6)-1..................................................................................................................................................222
26 C.F.R. §31.3401(a)(6)-1(b) .............................................................................................................................................177
26 C.F.R. §31.3401(a)-3...............................................................................................................................................137, 170
26 C.F.R. §31.3401(a)-3.........................................................................................................................................33, 118, 185

Form 05.001, Rev. 7-30-2013 EXHIBIT:________
26 C.F.R. §31.3401(a)-3.......................................................................................................................................................237
26 C.F.R. §31.3401(a)-3(a) ............................................................................................................................................42, 173
26 C.F.R. §31.3401(c)-1.........................................................................................................................................................81
26 C.F.R. §31.3401(p)-1 ......................................................................................................................................................171
26 C.F.R. §31.3402(p)-1 .................................................................................................. 27, 33, 117, 137, 140, 173, 185, 203
26 C.F.R. §31.3402(p)-1(a)..................................................................................................................................................237
26 C.F.R. §34.3402(p)-1 ........................................................................................................................................................42
31 C.F.R. §103.30(d)(2).......................................................................................................................................................221
5 C.F.R. §2635.101 ..............................................................................................................................................................159
5 C.F.R. §2635.101(a)..................................................................................................................................................121, 159
5 C.F.R. §2635.101(b)..........................................................................................................................................................153
Treasury Regulations............................................................................................................................................218, 223, 246
Rules
Federal Rule of Civil Procedure 17......................................................................................................................................142
Federal Rule of Civil Procedure 17(b) ............................................................................................................................passim
Federal Rule of Civil Procedure 17(d) .................................................................................................................................239
Federal Rule of Civil Procedure 44.1...................................................................................................................................142
Federal Rule of Civil Procedure 8(b)(6)...............................................................................................................................224
Federal Rule of Evidence 802 ................................................................................................................................................35
Federal Rule of Evidence 803(8)..................................................................................................................................200, 201
Federal Rule of Evidence 803(8)(A) ....................................................................................................................................202
Federal Rule of Evidence 803(8)(B) ....................................................................................................................................202
Federal Rule of Evidence 803(8)(C) ....................................................................................................................................202
Federal Rule of Evidence 902 ..............................................................................................................................................201
Hearsay Exceptions Rule, Federal Rule of Evidence 803(8)..................................................................................49, 200, 201
Tax Court Rule 13(a)..............................................................................................................................................................42
Cases
3 Ala. 137.............................................................................................................................................................................106
4 Co. 118..................................................................................................................................................................50, 67, 209
A.C. Aukerman Co. v. R.L. Chaides Constr. Co., 960 F.2d. 1020, 1037 (Fed.Cir.1992) ....................................................216
Adickes v. Kress Company, 398 U.S. 144, 90 S.Ct. 1598, 26 L.Ed.2d. 142 (1970) ............................................................116
American Banana Co. v. U.S. Fruit, 213 U.S. 347 at 357-358.............................................................................................147
Arkansas-Missouri Power Co. v. Brown, 176 Ark. 774, 4 S.W.2d. 15, 58 A.L.R. 534 .............................................25, 35, 72
Armstrong v. United States, 182 U.S. 243, 21 S.Ct. 827, 45 L.Ed. 1086 (1901) .................................................................208
Arnson v. Murphy, 109 U.S. 238, 3 Sup.Ct. 184, 27 L.Ed. 920.......................................................................................44, 71
Ashton v. Cameron County Water Improvement District No. 1, 298 U.S. 513, 56 S.Ct. 892 (1936)..........................156, 194
Atlas Roofing Co. v. Occupational Safety and Health Review Comm'n, 430 U.S. 442, 450, n. 7, 97 S.Ct. 1261, 1266, n. 7,
51 L.Ed.2d. 464 (1977) ......................................................................................................................................................40
Atlas Roofing Co. v. Occupational Safety and Health Review Comm'n, 430 U.S., at 455, n. 13, 97 S.Ct., at 1269, n. 13 ...40
Bain Peanut Co. v. Pinson, 282 U.S. 499, 501 , 51 S.Ct. 228, 229 ......................................................................................242
Bain Peanut Co. v. Pinson,282 U.S. 499, 501, 51 S.Ct. 228, 229, 75 L.Ed. 482..................................................................231
Baker v. Montana Petroleum Co., 99 Mont. 465, 44 P.2d. 735..................................................................................25, 35, 72
Barnet v. National Bank, 98 U.S. 555, 558, 25 L.Ed. 212 ...............................................................................................44, 71
Barnette v. Wells Fargo Nevada Nat’l Bank, 270 U.S. 438, 70 L.Ed. 669, 46 S.Ct. 326.............................................118, 238
Berea College v. Kentucky, 211 U.S. 45 (1908) ....................................................................................................................63
Billings v. Hall, 7 CA. 1.........................................................................................................................................................67
Blair v. Chicago, 201 U.S. 400, 50 L.Ed. 801, 26 S.Ct. 427......................................................................................25, 35, 72
Board of Com'rs v. Johnson, 124 Ind. 145, 19 Am.St. 88....................................................................................................169
Bowers v. Kerbaugh-Empire Co., 271 U.S. 170, 174, (1926)......................................................................................189, 231
Brannen v. Commissioner, 722 F.2d. 695, 704 (CA11 1984) ..............................................................................................217
Broadrick v. Oklahoma, 413 U.S. 601, 616 -617 (1973)........................................................................................................87
Brown v. Pierce, 74 U.S. 205, 7 Wall 205, 19 L.Ed. 134.............................................................................................118, 238
Brown v. Russell, 186 Mass. 14...........................................................................................................................................169

Form 05.001, Rev. 7-30-2013 EXHIBIT:________
Brushaber v. Union P. R. Co., 240 U.S. 1, 17......................................................................................................................231
Brushaber v. Union Pacific R. Co., 240 U.S. 1 (1916).........................................................................................................135
Buckley v. Valeo, 424 U.S., at 122, 96 S.Ct., at 683..............................................................................................................40
Budd v. People of State of New York, 143 U.S. 517 (1892).......................................... 30, 57, 63, 85, 96, 172, 201, 214, 218
Burgin v. Forbes, 293 Ky. 456, 169 S.W.2d. 321, 325 ............................................................ 37, 81, 146, 211, 218, 229, 236
Burton v. Wilmington Parking Authority, 365 U.S. 715 (1961) ............................................................................................66
Butcher Union Co. v. Crescent City Co., 111 U.S. 746 (1883)............................................................................................135
C.I.R. v. Trustees of L. Inv. Ass'n, 100 F.2d. 18 (1939) ........................................................................................................34
Calder v. Bull, 3 U.S. 386 (1798)...........................................................................................................................................78
Camden v. Allen, 2 Dutch., 398...............................................................................................................................34, 76, 175
Cargill v. Thompson, 57, Minn. 534, 59 N.W. 638..............................................................................................................233
Carmine v. Bowen, 64 A. 932 (1906) ..................................................................................................................................151
Carolinas Farm & Power Equipment Dealers v. United States, 699 F.2d. 167 (CA4 1983)................................................217
Carroll v. Fetty, 121 W.Va. 215, 2 S.E.2d. 521....................................................................................................................118
Carter v. Carter Coal Co., 298 U.S. 238 (1936) .....................................................................................................................90
Carter v. Carter Coal Co., 298 U.S. 238, 56 S.Ct. 855 (1936) .....................................................................................156, 229
Catlett v. Hawthorne, 157 Va. 372, 161 S.E. 47, 48.............................................................................................................159
Cereghino v. State By and Through State Highway Commission, 230 Or. 439, 370 P.2d. 694, 697...................28, 52, 57, 94
Chicago ex rel. Cohen v. Keane, 64 Ill.2d. 559, 2 Ill.Dec. 285, 357 N.E.2d. 452............................ 55, 84, 114, 152, 198, 240
Chicago General R. Co. v. Chicago, 176 Ill. 253, 52 N.E. 880..................................................................................25, 35, 72
Chicago Park Dist. v. Kenroy, Inc., 78 Ill.2d. 555, 37 Ill.Dec. 291, 402 N.E.2d. 181 ..................... 55, 84, 114, 152, 198, 240
Children's Hospital, 261 U.S. 525, 544 , 43 S.Ct. 394, 24 A.L.R. 1238.................................................................................90
Chrysler Light & P. Co. v. Belfield, 58 N.D. 33, 224 N.W. 871, 63 A.L.R. 1337.....................................................25, 35, 72
City of Boerne v. Florez, Archbishop of San Antonio, 521 U.S. 507 (1997)...........................................65, 82, 123, 143, 241
Civil Service Comm'n v. Letter Carriers, 413 U.S. 548, 556 (1973)......................................................................................87
Clearfield Trust Co. v. United States, 318 U.S. 363, 369 (1943) ...................................................................................75, 123
Cleveland Bed. of Ed. v. LaFleur, 414 U.S. 632, 639-640, 94 S.Ct. 1208, 1215 (1974)................................58, 216, 222, 230
Colautti v. Franklin, 439 U.S. 379 (1979)............................................................................................................................236
Colautti v. Franklin, 439 U.S. 379, 392, and n. 10 (1979) ...................................................................................................236
Colautti v. Franklin, 439 U.S. at 392-393, n. 10 .............................................................................. 37, 82, 146, 218, 229, 233
Coleman v. Home Depot, Inc., 306 F.3d. 1333, 1341 (3rd Cir. 2002) .................................................................................201
Comegys v. Vasse, 1 Pet. 193, 212, 7 L.Ed. 108..............................................................................................................44, 71
Commonwealth v. Alger, 7 Cush. 84 ...................................................................................................................................104
Compare Springer v. Philippine Islands, 277 U.S. 189, 201, 202, 48 S.Ct. 480, 72 L.Ed. 845............................................214
Connick v. Myers, 461 U.S. 138, 147 (1983).........................................................................................................................87
Connizzo v. General American Life Ins. Co. (Mo App), 520 S.W.2d. 661....................................................................70, 226
Cook v. Tait, 265 U.S. 47 (1924) .........................................................................................................................................124
Cooke v. United States, 91 U.S. 389, 398 (1875)...........................................................................................................75, 123
Coppage v. Kansas, 236 U.S. 1 (1915).................................................................................................................................135
Crowell v. Benson, 285 U.S. 22, 52 S.Ct. 285, 76 L.Ed. 598 (1932).....................................................................................40
Crowell v. Benson, supra, 285 U.S., at 50-51, 52 S.Ct., at 292..............................................................................................40
Culliton v. Chase, 25 P.2d. 81 (1933) ..................................................................................................................................131
Curtin v. State, 61 Cal.App. 377, 214 P. 1030, 1035 .............................................................................................56, 126, 151
Curtis v. Richards, 4 Idaho 434, 40 P. 57.............................................................................................................................199
Davis v. Davis. TexCiv-App., 495 S.W.2d. 607. 611 ..........................................................................................28, 52, 56, 94
De Groot v. United States, 5 Wall. 419, 431, 433, 18 L.Ed. 700 .....................................................................................44, 71
De Lima v. Bidwell, 182 U.S. 1, 21 S.Ct. 743, 45 L.Ed. 1041 (1901).................................................................................208
Del Vecchio v. Bowers, 296 U.S. 280, 286, 56 S.Ct. 190, 193, 80 L.Ed. 229 (1935)..........................................................216
Disabled American Veterans v. United States, 650 F.2d. 1178, 1187 (1981)......................................................................217
Dixon v. United States, 1965, 381 U.S. 68, 85 S.Ct. 1301, 14 L.Ed.2d. 223 .......................................................................238
Dollar Savings Bank v. United States, 19 Wall. 227............................................................................................................125
Dooley v. United States, 182 U.S. 222, 21 S.Ct. 762, 45 L.Ed. 1074 (1901).......................................................................208
Dow Chemical Co. v. Benton, 163 Tex. 477, 357 S.W.2d. 565...........................................................................................199
Downes v. Bidwell, 182 U.S. 244 (1901).........................................................................................................45, 61, 121, 141
Downes v. Bidwell, 182 U.S. 244, 251, 21 S.Ct. 770, 773, 45 L.Ed. 1088 (1901) ..............................................................208
Downes, 182 U.S. at 261, 21 S.Ct. at 777 ............................................................................................................................208
Doyle v. Mitchell Bros. Co., 247 U.S. 179, 185, 38 S.Sup.Ct. 467, 469, 62 L.Ed. 1054.....................................................232

The "Trade or Business" Scam, Form #05.001

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