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U.S. Federal Income Tax

Subjugation by taxation

Statutory Definitions Used in IRC 3402

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        Does it stand to reason, that if one is to understand IRC section 3402(f)(2)(A), one must look to the statutes that define the terms used in IRC section 3402(f)(2)(A)?

TITLE 26 - INTERNAL REVENUE CODE
Subtitle C - Employment Taxes
CHAPTER 24 - COLLECTION OF INCOME TAX AT SOURCE ON WAGES
Sec. 3401. Definitions

(a) Wages
For purposes of this chapter, the term "wages" means all remuneration (other than fees paid to a public official) for services performed by an employee for his employer, including the cash value of all remuneration (including benefits) paid in any medium other than cash; except that such term shall not include remuneration paid -

        If you are NOT an "employee", can you have "wages" as defined?

        If you do NOT have an "employer", can you have "wages" as defined?

        Is this statutory definition of "wages" defined by the statutory definitions of "employer" and "employee"?

        Does this definition hold for ALL of Chapter 24, including the requirements of IRC section 3402 on the last page?

TITLE 26 - INTERNAL REVENUE CODE
Sec. 3402. Income tax collected at source

(e) Included and excluded wages
If the remuneration paid by an employer to an employee for services performed during one-half or more of any payroll period of not more than 31 consecutive days constitutes wages, all the remuneration paid by such employer to such employee for such period shall be deemed to be wages; but if the remuneration paid by an employer to an employee for services performed during more than one-half of any such payroll period does not constitute wages, then none of the remuneration paid by such employer to such employee for such period shall be deemed to be wages.

        "If the remuneration ... constitutes wages, ... if the remuneration ... does not constitute wages" proves that NOT all compensation for labor is wages as that term is statutorily defined.

TITLE 26 - INTERNAL REVENUE CODE
Subtitle C - Employment Taxes
CHAPTER 24 - COLLECTION OF INCOME TAX AT SOURCE ON WAGES
Sec. 3401. Definitions

(d) Employer
For purposes of this chapter, the term "employer" means the person for whom an individual performs or performed any service, of whatever nature, as the employee of such person, except that -

        If you are NOT an "employee", do you have a person for whom you perform(ed) any service for "as the employee" of such person?

        Is this statutory definition of "employer" defined by the definition of the "employee"?

        Does this definition hold for ALL of Chapter 24, including the requirements of IRC section 3402 on the last page?

TITLE 26 - INTERNAL REVENUE CODE
Subtitle C - Employment Taxes
CHAPTER 24 - COLLECTION OF INCOME TAX AT SOURCE ON WAGES
Sec. 3401. Definitions

(c) Employee
For purposes of this chapter, the term "employee" includes an officer, employee, or elected official of the United States, a State, or any political subdivision thereof, or the District of Columbia, or any agency or instrumentality of any one or more of the foregoing.

The term "employee" also includes an officer of a corporation.

        The root word of includes means to enclose. Much like the fence of a corral includes (encloses) the herd of horses, the term "employee" includes (encloses) the herd of workers listed.  Unless used with supporting words such as "includes but is not limited to" or "also includes", the term includes is a word of limitation.

        Elsewhere on this web site is an expansive examination of the words includes and including.

Internal Revenue Code
Sec. 3401. Definitions

(a) Wages
For purposes of this chapter, the term "wages" means all remuneration (other than fees paid to a public official) for services performed by an employee for his employer, including the cash value of all remuneration (including benefits) paid in any medium other than cash; except that such term shall not include remuneration paid -

        If the correct understanding of the statutorily defined term employee is only a government employee,  does it then stand to reason that only a government employee has statutorily defined "wages"?

Internal Revenue Code
Sec. 3401. Definitions

(d) Employer
For purposes of this chapter, the term "employer" means the person for whom an individual performs or performed any service, of whatever nature, as the employee of such person, except that -

        If the correct understanding of the statutorily defined term employee is only a government employee,  does it then stand to reason that only the government or a government agency can be a statutorily defined "employer"?

        If the correct understanding of the statutorily defined terms employee, employer, and wage are respectively, someone who works for the government, the government, and what the government pays its workers, does it then stand to reason that the requirement of filling out a Form W-4 only applies to government employees?

        If the correct understanding of the statutorily defined terms employee, employer, and wage are respectively, someone who works for the government, the government, and what the government pays its workers, does it then stand to reason that the mandatory requirement of deducting and withholding from "wages" only applies to the statutorily defined "wages" of a government employee? 

        There is corroborating evidence of this fact that will be shown in other chapters. (Note to self: cross ref to those chapters with levy provisions; The Public Salary Tax Act of 1939)


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