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1992-08-13
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69 lines
Director of Foreign Operations
Internal Revenue Service
Philadelphia, Pennsylvania, 19255 U.S.A.
10 July 1992
This trust is not an alien, foreign corporation, officer,
director, stockholder or employee of a foreign corporation, or a
citizen of the United States living abroad or in a possession of the
United States. This trust does not reside in Washington, D.C., or
in a federal enclave within any of the states. This trust is not a
"person", "individual", or a "taxpayer"" as defined at 26 U.S.C.
7701(a)(1).
This trust is not a "person", "alien" or "foreigner" as defined
in U.S. v. Otherson, (1979) 480 F.Supp. 1369, 1373. This common-law
trust is a non-resident alien as it relates to the federal
government.
There is no requirement for this common-law trust to file a
"tax return" except under certain circumstances (see 26 U.S.C. 871
or 877). Only an individual is required to file a tax return (see
26 U.S.C. 6012) and then only under certain circumstances. 26
U.S.C. 7701(a)(1) defines an individual as a person. 26 U.S.C.
7701(a)(30) defines a "United States person" as a citizen or
resident or a domestic entity of the United States. There is no
individual defined under IRC 7701(a)(30) and therefore this non-
resident cannot be an "individual" within the meaning of IRC
7701(a)(1) and/or 26 U.S.C. 6012.
Please provide an Internal Revenue Service Number which is
consistent with this construction which designates this trust as a
non-resident alien and not as any entity governed by other statutory
guidelines. Please be consistent with the Court cases of:
1. U.S. v. Mine Workers,(1947) 330 U.S. 258;
2. Wilson v. Omaha Indian Tribe, (1979) 442 U.S. 653; and
3. Will v. Michigan State Police, (1988) 105 L.Ed2d. 45.
Non-resident trusts are not entities governed by statutory
guidelines.
It is under these case definitions that a request for
determination is pursued. Until proof is furnished by you to the
contrary, this common-law trust is not a "taxpayer", "person" nor an
"individual" that is required to file a tax return. Please forward
a letter stating that there is no liability for any tax return or
produce documentation that requires a filing of the return. It is
incumbent upon you to PROVE JURISDICTION, if any over this non-
statutory trust.
If you have any questions concerning this letter you may write
to the address shown below. Please identify who you are, including
your signature, so that a proper correspondence file may be
maintained.
If a response is not forthcoming from you office within 30 days
my position is that your failure to respond will be taken as meaning
that you have "acquiesced" and from this date forward the doctrine
of "estoppel of acquiescence" will prevail.
Sincerely