Inchoate is most often used to describe something that is not, or not yet, completely formed or developed. It's a formal word that's sure to add pizzazz to any conversation—but only if you start working on pronouncing it correctly. The first two letters of inchoate do what you’d expect—exactly what the word in does. However, the choate in inchoate does not share the first sound of chair, nor does it rhyme with oat. Instead, it shares the first sound of cat, and rhymes with poet. Inchoate came to English in the 16th century from the Latin adjective incohātus, meaning "only begun, unfinished, imperfect," which in turn comes from a form of the verb incohāre, meaning "to start work on."
This letter is inchoate. If it passes examination of others that have read Dave's book, I offer it as a tool in the public domain.
Dear IRS,
I am taking the liberty of writing this open letter for my associates that do not know the tax laws as I do. I will know if you lie to us. Your lies are hidden in plain site. I intend to expose these lies for all to plainly see.
Found at
https://www.govinfo.gov/content/pkg/USCODE-2022-title26/html/USCODE-2022-title26-subtitleF-chap75-subchapA-partI-sec7214.htm26 USC 7214 states in part;
Offenses by officers and employees of the United States
(a) Unlawful acts of revenue officers or agents
Any officer or employee of the United States acting in connection with any revenue law of the United States—
(1) who is guilty of any extortion or willful oppression under color of law; or
(2) who knowingly demands other or greater sums than are authorized by law, or receives any fee, compensation, or reward, except as by law prescribed, for the performance of any duty; or
(3) who with intent to defeat the application of any provision of this title fails to perform any of the duties of his office or employment; or
[...]
shall be dismissed from office or discharged from employment and, upon conviction thereof, shall be fined not more than $10,000, or imprisoned not more than 5 years, or both. The court may in its discretion award out of the fine so imposed an amount, not in excess of one-half thereof, for the use of the informer, if any, who shall be ascertained by the judgment of the court. The court also shall render judgment against the said officer or employee for the amount of damages sustained in favor of the party injured, to be collected by execution.
With this letter you are notified what the law says. You can NOT claim nescience or ignorance.
I am not a withholding agent nor an agent of a nonresident alien nor a nonresident alien and neither are my associates,
Found at
https://www.govinfo.gov/content/pkg/USCODE-2023-title26/html/USCODE-2023-title26-subtitleF-chap79-sec7701.htm26 USC 7701 states;
(a) When used in this title, where not otherwise distinctly expressed or manifestly incompatible with the intent thereof -
(14) Taxpayer
The term "taxpayer" means any person subject to any internal revenue tax.
I am not a withholding agent nor an agent of a nonresident alien nor a nonresident alien and neither are my associates, therefore none of us are subject to any internal revenue tax and none of us are taxpayers.
Long v. Rasmussen, 281 F. 236 (1922)
The revenue laws are a code or system in regulation of tax assessment and collection. They relate to taxpayers and not to nontaxpayers. The latter are without their scope. No procedure is prescribed for nontaxpayers, and no attempt is made to annul any of their rights and remedies in due course of law. With them Congress does not assume to deal, and they are neither the subject nor object of revenue laws.
T.D. 2313 Income Tax states in part;
Vol. 18 January-December 1916
W. G. McAdoo Secretary of the Treasury
Washington Government Printing Office 1917
The responsible heads, agents, or representatives of nonresident aliens, who are in charge of the
property owned or business carried on within the United States, shall make a full and complete
return of the income therefrom on Form 1040, revised, and shall pay any and all tax, normal and
additional, assessed upon the income received by them in behalf of their nonresident alien
principals.
The person, firm, company, copartnership, corporation, joint-stock company, or association, and
insurance company in the United States, citizen or resident alien, in whatever capacity acting,
having the control, receipt, disposal, or payment of fixed or determinable annual or periodic
gains, profits, and income of whatever kind, to a nonresident alien, under any contract or otherwise, which payment shall represent income of a nonresident alien from the exercise of any
trade or profession within the United States, shall deduct and withhold from such annual or
periodic gains, profits, and income, regardless of amount, and pay to the officer of the United
States Government authorized to receive the same such sum as will be sufficient to pay the
normal tax of 1 per cent imposed by law, and shall make an annual return on Form 1042.
T.D. 2313 also states;
A fiduciary acting in the capacity of trustee, executor, or administrator, when there is only one
beneficiary and that beneficiary a nonresident alien, shall render a return on Form 1040,
revised; but when there are two or more beneficiaries, one or all of whom are nonresident
aliens, the fiduciary shall render a return on Form 1041, revised, and a personal return on Form
1040, revised, for each nonresident alien beneficiary.
Please note the date of this Treasury Decision. As far back as 1916 the Secretary of the Treasury stated that Form 1040 is to be used by nonresident aliens and their agents.
What follows is proof of IRS compliance with the law written in the Code of Federal Regulations. The CFR's are required to be published in the Federal Register to be properly promulgated as the law to be obeyed.
26 CFR 601.602
Tax forms and instructions.
(a) Tax return forms and instructions. The Internal Revenue Service develops forms and instructions that explain the requirements of the Internal Revenue Code and regulations. The Service distributes the forms and instructions to help taxpayers comply with the law. The tax system is based on voluntary compliance, and the taxpayers complete and return the forms with payment of any tax owed.
(b) Other forms and instructions. In addition to tax return forms, the Internal Revenue Service furnishes the public copies of other forms and instructions developed for use in complying with the laws and regulations. These forms and instructions lead the taxpayer step-by-step through data needed to accurately report information required by law.
On page 20 of the 2019 IRS Form 1040 instructions you will find this instruction:
Foreign-Source Income
You must report unearned income, such as interest, dividends, and pensions, from sources outside the United States unless exempt by law or a tax treaty. You also must report earned income, such as wages and tips, from sources outside the United States.
These words are in the instructions published in every 1040 instruction booklet I have examined.
This is an instruction regarding what is required to be reported on the 1040.
Would the IRS be remiss (negligent) if such step-by-step instructions omit telling you to supply data that the law requires?
This is the PRA notice on the form W-4.
Privacy Act and Paperwork Reduction Act Notice.
We ask for the information on this form to carry out the Internal Revenue laws of the United States. Internal Revenue Code sections 3402(f)(2) and 6109 and their regulations require you to provide this information; your employer uses it to determine your federal income tax withholding.
What does 6109 and its regulations command?
26 USC 6109.
Identifying numbers
(a) Supplying of identifying numbers
When required by regulations prescribed by the Secretary:
(1) Inclusion in returns
Any person required under the authority of this title to make a return, statement, or other document shall include in such return, statement, or other document such identifying number as may be prescribed for securing proper identification of such person.
(2) Furnishing number to other persons
Any person with respect to whom a return, statement, or other document is required under the authority of this title to be made by another person or whose identifying number is required to be shown on a return of another person shall furnish to such other person such identifying number as may be prescribed for securing his proper identification.
(3) Furnishing number of another person
Any person required under the authority of this title to make a return, statement, or other document with respect to another person shall request from such other person, and shall include in any such return, statement, or other document, such identifying number as may be prescribed for securing proper identification of such other person.
Clearly this section transfers authority to the Secretary of Treasury to prescribe regulations for complying with this section of code.
301.6109-1(c) Requirement to furnish another's number. Every person required under this title to make a return, statement, or other document must furnish such taxpayer identifying numbers of other U.S. persons and foreign persons that are described in paragraph (b)(2)(i), (ii), (iii), (vi), (vii), or (viii) of this section as required by the forms and the accompanying instructions. The taxpayer identifying number of any person furnishing a withholding certificate referred to in paragraph (b)(2)(vi) or (viii) of this section shall also be furnished if it is actually known to the person making a return, statement, or other document described in this paragraph (c). If the person making the return, statement, or other document does not know the taxpayer identifying number of the other person, and such other person is one that is described in paragraph (b)(2)(i), (ii), (iii), (vi), (vii), or (viii) of this section, such person must request the other person's number. The request should state that the identifying number is required to be furnished under authority of law.
Please note that the request for an identifying number "under authority of law" only pertains to a request for a number from the people listed in the cited paragraphs.
301.6109-1(b)(2) Foreign persons. The provisions of paragraph (b)(1) of this section regarding the furnishing of one's own number shall apply to the following foreign persons—
(i) A foreign person [...];
(ii) A foreign person [...];
(iii) A nonresident alien [...];
(iv) A foreign person [...];
(v) A foreign person [...];
(vi) A foreign person [...];
(vii) A foreign person [...]; and
(viii) A foreign person [...].
The identifying numbers required "under authority of law" are numbers required from foreign persons and nonresident aliens.
Flint v. Stone Tracy, 220 U.S. 107, 151-152 (1911
As was said in the Thomas Case, supra, the requirement to pay such taxes involves the exercise of privileges, and the element of absolute and unavoidable demand is lacking. If business is not done in the manner described in the statute, no tax is payable.
What is the privilege that a U.S. Citizen earning their living domestically is doing? Remember, if you lie I will know.
By the criteria of absolute and unavoidable demand any tax on the following listed items is a direct tax.
Right to Life;
Right to Liberty;
Right to Property;
The value of real estate property owned;
The value of personal property owned;
The value of Labor;
The value of Federal Reserve Notes owned;
Property traded for like valued property;
The value of revenue;
The value of money owned;
The value of gold owned;
The value of silver owned;
The value of anything owned;
Body;
Mind;
Soul.
What statute in the Internal Revenue Code, using clear and unequivocal language as required by the Supreme Court, makes a private Citizen liable for subtitle A - income taxes on his or her domestically earned compensation for labor?
Title 26 USC §7203 states:
Willful failure to file return, supply information, or pay tax
Any person required under this title to pay any estimated tax or tax, or required by this title or by regulations made under authority thereof to make a return, keep any records, or supply any information, who willfully fails to pay such estimated tax or tax, make such return, keep such records, or supply such information, at the time or times required by law or regulations, shall, in addition to other penalties provided by law, be guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than $25,000 ($100,000 in the case of a corporation), or imprisoned not more than 1 year, or both, together with the costs of prosecution.
26 CFR 601.602 states:
Subpart F_Rules, Regulations, and Forms
Sec. 601.602 Tax forms and instructions.
(a) Tax return forms and instructions. The Internal Revenue Service develops forms and instructions that explain the requirements of the Internal Revenue Code and regulations. The Service distributes the forms and instructions to help taxpayers comply with the law. The tax system is based on voluntary compliance, and the taxpayers complete and return the forms with payment of any tax owed.
(b) Other forms and instructions. In addition to tax return forms, the Internal Revenue Service furnishes the public copies of other forms and instructions developed for use in complying with the laws and regulations. These forms and instructions lead the taxpayer step-by-step through data needed to accurately report information required by law.
The IRS develops instructions that explain the requirements of the tax law.
The instructions are to help the taxpayer comply with the tax law.
The instructions lead the taxpayer "step-by-step" through the data needed to accurately report information required by the tax law.
The IRS mission
Provide America's taxpayers top quality service by helping them understand and meet their tax responsibilities and enforce the law with integrity and fairness to all.
The Form 1040 instructions state:
Foreign-Source Income
You must report unearned income, such as interest, dividends, and pensions, from sources outside the United States unless exempt by law or a tax treaty. You also must report earned income, such as wages and tips, from sources outside the United States.
These words are in the step-by-step instructions.
This is an instruction regarding what is required to be reported on the 1040.
Would the IRS be remiss (negligent) if such instructions omit telling you to supply data that the law requires?
These are the words of the Supreme Court,
Boyd v. United States, 116 U.S. 616, 627 (1886):
If it is law, it will be found in our books; if it is not to be found there, it is not law.
Law must specify who and what it applies to.
If the instructions for complying with the law do not state that the law applies to you or your property, then it doesn't apply to you or your property.
If the instructions for complying with the law do not state that you are required to report income earned from sources INSIDE the United States, then you do not have to report income earned from sources INSIDE the United States.
Tax Crimes
26 USC 7202.
Willful failure to collect or pay over tax
Any person required under this title to collect, account for, and pay over any tax imposed by this title who willfully fails to collect or truthfully account for and pay over such tax shall, in addition to other penalties provided by law, be guilty of a felony and, upon conviction thereof, shall be fined not more than $10,000, or imprisoned not more than 5 years, or both, together with the costs of prosecution.
Clearly, this statute does not, and can not apply unless a person is required to pay over any tax.
26 USC 7203.
Willful failure to file return, supply information, or pay tax
Any person required under this title to pay any estimated tax or tax, or required by this title or by regulations made under authority thereof to make a return, keep any records, or supply any information, who willfully fails to pay such estimated tax or tax, make such return, keep such records, or supply such information, at the time or times required by law or regulations, shall, in addition to other penalties provided by law, be guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than $25,000 ($100,000 in the case of a corporation), or imprisoned not more than 1 year, or both, together with the costs of prosecution.
26 USC 7201.
Attempt to evade or defeat tax
Any person who willfully attempts in any manner to evade or defeat any tax imposed by this title or the payment thereof shall, in addition to other penalties provided by law, be guilty of a felony and, upon conviction thereof, shall be fined not more than $100,000 ($500,000 in the case of a corporation), or imprisoned not more than 5 years, or both, together with the costs of prosecution.
Three crimes that are dependent upon requirements that do NOT exist for domestic citizens.
26 USC 1461.
Liability for withheld tax
Every person required to deduct and withhold any tax under this chapter is hereby made liable for such tax...
26 USC 1474.
(a) Liability for withheld tax
Every person required to deduct and withhold any tax under this chapter is hereby made liable for such tax and is hereby indemnified against the claims and demands of any person for the amount of any payments made in accordance with the provisions of this chapter.
I am not a withholding agent nor and neither are my associates,
Can you willfully fail to file a return, supply information or pay a tax you are not liable for (not required to pay)?
The IRS mission
Provide America's taxpayers top quality service by helping them understand and meet their tax responsibilities and enforce the law with integrity and fairness to all.
This mission statement describes our role and the public’s expectation about how we should perform that role.
In the United States, the Congress passes tax laws and requires taxpayers to comply.
The taxpayer’s role is to understand and meet his or her tax obligations.
The IRS role is to help the large majority of compliant taxpayers with the tax law, while ensuring that the minority who are unwilling to comply pay their fair share.
26 USC 3402.
Income tax collected at source
( n ) Employees incurring no income tax liability
Notwithstanding any other provision of this section, an employer shall not be required to deduct and withhold any tax under this chapter upon a payment of wages to an employee if there is in effect with respect to such payment a withholding allowance certificate (in such form and containing such other information as the Secretary may prescribe) furnished to the employer by the employee certifying that the employee—
(1) incurred no liability for income tax imposed under subtitle A for his preceding taxable year, and
(2) anticipates that he will incur no liability for income tax imposed under subtitle A for his current taxable year.
26 USC §3402.
Income tax collected at source
(p) Voluntary withholding agreements
(3) Authority for other voluntary withholding
The Secretary is authorized by regulations to provide for withholding—
(A) from remuneration for services performed by an employee for the employee's employer which (without regard to this paragraph) does not constitute wages, and
(B) from any other type of payment with respect to which the Secretary finds that withholding would be appropriate under the provisions of this chapter,
if the employer and employee, or the person making and the person receiving such other type of payment, agree to such withholding. Such agreement shall be in such form and manner as the Secretary may by regulations prescribe. For purposes of this chapter (and so much of subtitle F as relates to this chapter), remuneration or other payments with respect to which such agreement is made shall be treated as if they were wages paid by an employer to an employee to the extent that such remuneration is paid or other payments are made during the period for which the agreement is in effect.
Long v. Rasmussen, 281 F. 236 (1922)
The revenue laws are a code or system in regulation of tax assessment and collection. They relate to taxpayers and not to nontaxpayers. The latter are without their scope. No procedure is prescribed for nontaxpayers, and no attempt is made to annul any of their rights and remedies in due course of law. With them Congress does not assume to deal, and they are neither the subject nor object of revenue laws.
Suborning Perjury
18 U.S. Code § 1622
Subornation of perjury
Whoever procures another to commit any perjury is guilty of subornation of perjury, and shall be fined under this title or imprisoned not more than five years, or both.
After reading this letter, You can NOT claim nescience or ignorance.
W. G. McAdoo Secretary of the Treasury
Washington Government Printing Office 1917
The responsible heads, agents, or representatives of nonresident aliens, who are in charge of the
property owned or business carried on within the United States, shall make a full and complete
return of the income therefrom on Form 1040, revised, and shall pay any and all tax, normal and
additional, assessed upon the income received by them in behalf of their nonresident alien
principals.
The person, firm, company, copartnership, corporation, joint-stock company, or association, and
insurance company in the United States, citizen or resident alien, in whatever capacity acting,
having the control, receipt, disposal, or payment of fixed or determinable annual or periodic
gains, profits, and income of whatever kind, to a nonresident alien, under any contract or otherwise, which payment shall represent income of a nonresident alien from the exercise of any
trade or profession within the United States, shall deduct and withhold from such annual or
periodic gains, profits, and income, regardless of amount, and pay to the officer of the United
States Government authorized to receive the same such sum as will be sufficient to pay the
normal tax of 1 per cent imposed by law, and shall make an annual return on Form 1042.
T.D. 2313 also states;
A fiduciary acting in the capacity of trustee, executor, or administrator, when there is only one
beneficiary and that beneficiary a nonresident alien, shall render a return on Form 1040,
revised; but when there are two or more beneficiaries, one or all of whom are nonresident
aliens, the fiduciary shall render a return on Form 1041, revised, and a personal return on Form
1040, revised, for each nonresident alien beneficiary.
Please note the date of this Treasury Decision. As far back as 1916 the Secretary of the Treasury stated that Form 1040 is to be used by nonresident aliens and their agents.
What follows is proof of IRS compliance with the law written in the Code of Federal Regulations. The CFR's are required to be published in the Federal Register to be properly promulgated as the law to be obeyed.
26 CFR 601.602
Tax forms and instructions.
(a) Tax return forms and instructions. The Internal Revenue Service develops forms and instructions that explain the requirements of the Internal Revenue Code and regulations. The Service distributes the forms and instructions to help taxpayers comply with the law. The tax system is based on voluntary compliance, and the taxpayers complete and return the forms with payment of any tax owed.
(b) Other forms and instructions. In addition to tax return forms, the Internal Revenue Service furnishes the public copies of other forms and instructions developed for use in complying with the laws and regulations. These forms and instructions lead the taxpayer step-by-step through data needed to accurately report information required by law.
On page 20 of the 2019 IRS Form 1040 instructions you will find this instruction:
Foreign-Source Income
You must report unearned income, such as interest, dividends, and pensions, from sources outside the United States unless exempt by law or a tax treaty. You also must report earned income, such as wages and tips, from sources outside the United States.
These words are in the instructions published in every 1040 instruction booklet I have examined.
This is an instruction regarding what is required to be reported on the 1040.
Would the IRS be remiss (negligent) if such step-by-step instructions omit telling you to supply data that the law requires?
This is the PRA notice on the form W-4.
Privacy Act and Paperwork Reduction Act Notice.
We ask for the information on this form to carry out the Internal Revenue laws of the United States. Internal Revenue Code sections 3402(f)(2) and 6109 and their regulations require you to provide this information; your employer uses it to determine your federal income tax withholding.
What does 6109 and its regulations command?
26 USC 6109.
Identifying numbers
(a) Supplying of identifying numbers
When required by regulations prescribed by the Secretary:
(1) Inclusion in returns
Any person required under the authority of this title to make a return, statement, or other document shall include in such return, statement, or other document such identifying number as may be prescribed for securing proper identification of such person.
(2) Furnishing number to other persons
Any person with respect to whom a return, statement, or other document is required under the authority of this title to be made by another person or whose identifying number is required to be shown on a return of another person shall furnish to such other person such identifying number as may be prescribed for securing his proper identification.
(3) Furnishing number of another person
Any person required under the authority of this title to make a return, statement, or other document with respect to another person shall request from such other person, and shall include in any such return, statement, or other document, such identifying number as may be prescribed for securing proper identification of such other person.
Clearly this section transfers authority to the Secretary of Treasury to prescribe regulations for complying with this section of code.
301.6109-1(c) Requirement to furnish another's number. Every person required under this title to make a return, statement, or other document must furnish such taxpayer identifying numbers of other U.S. persons and foreign persons that are described in paragraph (b)(2)(i), (ii), (iii), (vi), (vii), or (viii) of this section as required by the forms and the accompanying instructions. The taxpayer identifying number of any person furnishing a withholding certificate referred to in paragraph (b)(2)(vi) or (viii) of this section shall also be furnished if it is actually known to the person making a return, statement, or other document described in this paragraph (c). If the person making the return, statement, or other document does not know the taxpayer identifying number of the other person, and such other person is one that is described in paragraph (b)(2)(i), (ii), (iii), (vi), (vii), or (viii) of this section, such person must request the other person's number. The request should state that the identifying number is required to be furnished under authority of law.
Please note that the request for an identifying number "under authority of law" only pertains to a request for a number from the people listed in the cited paragraphs.
301.6109-1(b)(2) Foreign persons. The provisions of paragraph (b)(1) of this section regarding the furnishing of one's own number shall apply to the following foreign persons—
(i) A foreign person [...];
(ii) A foreign person [...];
(iii) A nonresident alien [...];
(iv) A foreign person [...];
(v) A foreign person [...];
(vi) A foreign person [...];
(vii) A foreign person [...]; and
(viii) A foreign person [...].
The identifying numbers required "under authority of law" are numbers required from foreign persons and nonresident aliens.
Flint v. Stone Tracy, 220 U.S. 107, 151-152 (1911
As was said in the Thomas Case, supra, the requirement to pay such taxes involves the exercise of privileges, and the element of absolute and unavoidable demand is lacking. If business is not done in the manner described in the statute, no tax is payable.
What is the privilege that a U.S. Citizen earning their living domestically is doing? Remember, if you lie I will know.
By the criteria of absolute and unavoidable demand any tax on the following listed items is a direct tax.
Right to Life;
Right to Liberty;
Right to Property;
The value of real estate property owned;
The value of personal property owned;
The value of Labor;
The value of Federal Reserve Notes owned;
Property traded for like valued property;
The value of revenue;
The value of money owned;
The value of gold owned;
The value of silver owned;
The value of anything owned;
Body;
Mind;
Soul.
What statute in the Internal Revenue Code, using clear and unequivocal language as required by the Supreme Court, makes a private Citizen liable for subtitle A - income taxes on his or her domestically earned compensation for labor?
Title 26 USC §7203 states:
Willful failure to file return, supply information, or pay tax
Any person required under this title to pay any estimated tax or tax, or required by this title or by regulations made under authority thereof to make a return, keep any records, or supply any information, who willfully fails to pay such estimated tax or tax, make such return, keep such records, or supply such information, at the time or times required by law or regulations, shall, in addition to other penalties provided by law, be guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than $25,000 ($100,000 in the case of a corporation), or imprisoned not more than 1 year, or both, together with the costs of prosecution.
26 CFR 601.602 states:
Subpart F_Rules, Regulations, and Forms
Sec. 601.602 Tax forms and instructions.
(a) Tax return forms and instructions. The Internal Revenue Service develops forms and instructions that explain the requirements of the Internal Revenue Code and regulations. The Service distributes the forms and instructions to help taxpayers comply with the law. The tax system is based on voluntary compliance, and the taxpayers complete and return the forms with payment of any tax owed.
(b) Other forms and instructions. In addition to tax return forms, the Internal Revenue Service furnishes the public copies of other forms and instructions developed for use in complying with the laws and regulations. These forms and instructions lead the taxpayer step-by-step through data needed to accurately report information required by law.
The IRS develops instructions that explain the requirements of the tax law.
The instructions are to help the taxpayer comply with the tax law.
The instructions lead the taxpayer "step-by-step" through the data needed to accurately report information required by the tax law.
The IRS mission
Provide America's taxpayers top quality service by helping them understand and meet their tax responsibilities and enforce the law with integrity and fairness to all.
The Form 1040 instructions state:
Foreign-Source Income
You must report unearned income, such as interest, dividends, and pensions, from sources outside the United States unless exempt by law or a tax treaty. You also must report earned income, such as wages and tips, from sources outside the United States.
These words are in the step-by-step instructions.
This is an instruction regarding what is required to be reported on the 1040.
Would the IRS be remiss (negligent) if such instructions omit telling you to supply data that the law requires?
These are the words of the Supreme Court,
Boyd v. United States, 116 U.S. 616, 627 (1886):
If it is law, it will be found in our books; if it is not to be found there, it is not law.
Law must specify who and what it applies to.
If the instructions for complying with the law do not state that the law applies to you or your property, then it doesn't apply to you or your property.
If the instructions for complying with the law do not state that you are required to report income earned from sources INSIDE the United States, then you do not have to report income earned from sources INSIDE the United States.
Tax Crimes
26 USC 7202.
Willful failure to collect or pay over tax
Any person required under this title to collect, account for, and pay over any tax imposed by this title who willfully fails to collect or truthfully account for and pay over such tax shall, in addition to other penalties provided by law, be guilty of a felony and, upon conviction thereof, shall be fined not more than $10,000, or imprisoned not more than 5 years, or both, together with the costs of prosecution.
Clearly, this statute does not, and can not apply unless a person is required to pay over any tax.
26 USC 7203.
Willful failure to file return, supply information, or pay tax
Any person required under this title to pay any estimated tax or tax, or required by this title or by regulations made under authority thereof to make a return, keep any records, or supply any information, who willfully fails to pay such estimated tax or tax, make such return, keep such records, or supply such information, at the time or times required by law or regulations, shall, in addition to other penalties provided by law, be guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than $25,000 ($100,000 in the case of a corporation), or imprisoned not more than 1 year, or both, together with the costs of prosecution.
26 USC 7201.
Attempt to evade or defeat tax
Any person who willfully attempts in any manner to evade or defeat any tax imposed by this title or the payment thereof shall, in addition to other penalties provided by law, be guilty of a felony and, upon conviction thereof, shall be fined not more than $100,000 ($500,000 in the case of a corporation), or imprisoned not more than 5 years, or both, together with the costs of prosecution.
Three crimes that are dependent upon requirements that do NOT exist for domestic citizens.
26 USC 1461.
Liability for withheld tax
Every person required to deduct and withhold any tax under this chapter is hereby made liable for such tax...
26 USC 1474.
(a) Liability for withheld tax
Every person required to deduct and withhold any tax under this chapter is hereby made liable for such tax and is hereby indemnified against the claims and demands of any person for the amount of any payments made in accordance with the provisions of this chapter.
I am not a withholding agent nor and neither are my associates,
Can you willfully fail to file a return, supply information or pay a tax you are not liable for (not required to pay)?
The IRS mission
Provide America's taxpayers top quality service by helping them understand and meet their tax responsibilities and enforce the law with integrity and fairness to all.
This mission statement describes our role and the public’s expectation about how we should perform that role.
In the United States, the Congress passes tax laws and requires taxpayers to comply.
The taxpayer’s role is to understand and meet his or her tax obligations.
The IRS role is to help the large majority of compliant taxpayers with the tax law, while ensuring that the minority who are unwilling to comply pay their fair share.
26 USC 3402.
Income tax collected at source
( n ) Employees incurring no income tax liability
Notwithstanding any other provision of this section, an employer shall not be required to deduct and withhold any tax under this chapter upon a payment of wages to an employee if there is in effect with respect to such payment a withholding allowance certificate (in such form and containing such other information as the Secretary may prescribe) furnished to the employer by the employee certifying that the employee—
(1) incurred no liability for income tax imposed under subtitle A for his preceding taxable year, and
(2) anticipates that he will incur no liability for income tax imposed under subtitle A for his current taxable year.
26 USC §3402.
Income tax collected at source
(p) Voluntary withholding agreements
(3) Authority for other voluntary withholding
The Secretary is authorized by regulations to provide for withholding—
(A) from remuneration for services performed by an employee for the employee's employer which (without regard to this paragraph) does not constitute wages, and
(B) from any other type of payment with respect to which the Secretary finds that withholding would be appropriate under the provisions of this chapter,
if the employer and employee, or the person making and the person receiving such other type of payment, agree to such withholding. Such agreement shall be in such form and manner as the Secretary may by regulations prescribe. For purposes of this chapter (and so much of subtitle F as relates to this chapter), remuneration or other payments with respect to which such agreement is made shall be treated as if they were wages paid by an employer to an employee to the extent that such remuneration is paid or other payments are made during the period for which the agreement is in effect.
Long v. Rasmussen, 281 F. 236 (1922)
The revenue laws are a code or system in regulation of tax assessment and collection. They relate to taxpayers and not to nontaxpayers. The latter are without their scope. No procedure is prescribed for nontaxpayers, and no attempt is made to annul any of their rights and remedies in due course of law. With them Congress does not assume to deal, and they are neither the subject nor object of revenue laws.
Suborning Perjury
18 U.S. Code § 1622
Subornation of perjury
Whoever procures another to commit any perjury is guilty of subornation of perjury, and shall be fined under this title or imprisoned not more than five years, or both.
After reading this letter, You can NOT claim nescience or ignorance.
