On Jun 5, 11:50 am, Dave Johnson <nospam...@yahoo.com> wrote:
knews4u2c...@yahoo.com> wrote in message news:1
p77g2000hsh.googlegroups.com..n
knews4u2c...@yahoo.com
Dear Subscriber,
It's time to look at what little substance there was in the radio
debate between myself and Professor Siegel.
His guess was that those regulations were referring to the issue
addressed by the Supreme Court
dividends discussed in Eisner were, BY STATUTE, identified as
dividends in question WERE NOT EVEN INCOME. (When I pointed this
obviously only a guess), because he knew that even a bad guess
would look better than saying "I don't know," which obviously would
what all is taxable (non-exempt), yet he has the gall to insult you
and me for wanting to have a "reasonable debate" about it.
with the purpose of Section 861.aspects of taxation." His main
position is that, as a U.S. citizen
living and working in the U.S., use 861 and its
regulations
from 26 CFR 1.1-1, which says that U.S. citizens are "liable to the
only upon "TAXABLE income" (not all income). Mr. Siegel agreed. I
then quoted from 26 CFR 1.863-1, which says that a taxpayer's
accurate, make note of his position CHANGE. He went from saying
that 861 is just for international stuff--you don't need to look
the entire exchange), Professor Siegel QUOTED directly from the
regs at 1.861-1 and 1.861-8, which clearly state that one SHOULD be
looking to 861 and related regs to determine his taxable domestic
not, can use section 861 and following of the code to figure your
gross income from sources within the United States, and then your
taxable income from sources within the United States. Go righ
taxation"? What happened to us just looking at Section 61, and
assuming that the "source" of income doesn't matter? Now we AR
you "can," whatever that means) by saying that, "If you are like
most U.S. citizens, you will discover, if you do this, that it
makes no difference as to your ultimate tax." In the next message
I'll show why he is dead wrong about that. But don't overlook the
significance of the classic lawyer-think stunt here: have one
argument, and have a back-up, CONFLICTING argument to justify th
buried in so many citations saying the opposite that they revert
to, "Well, even if you DO look there, it says your income is
taxable." Then, to keep the water as muddy as possible, they say it
doesn't "matter" whether you use those sections or not.
say our income is taxable? On the other hand, why argue that thos
are dead wrong, so they want to be able to jump back and forth
between them each time one is proven incorrect. It's the classic,
"Well, even if that's true" obfuscation technique. The truth is, we
each time one of their two huge mistakes is exposed, they change
the subject to the OTHER argument. They can jump back and forth
regulations say that "you, or anyone else, whether a U.S. citizen
or not, can use section 861 and following of the code to figure
your gross income from sources within the United States, and then
your taxable income from ALL sources" Don't
forget that.
Sincerely,
Larken Rosewww.larkenrose.com/scam
"Shyster1040" <Shyster1> wrote:
"Larken Rose hates having reality pointed out to him, as you can see
his
position is a 0-4 loser and I haven't even left the letter "C". He
needs to
realize that Regulations have no power except that given to them by
statute:""
Actually, what Larken Rose (and every other tax protestor) needs to
realize is
that tax protestors cannot take a single sub-provision from a
regulation
out of context, ignore the limitations placed on the scope of that
sub-provision by the remainder of the regulation from whence it was
taken,
and then argue that it embodies a proposition that is antithetical to
both
the regulation from which it was taken as well as the statute under
which
it was promulgated. For example, when read in context, Treas. Reg.
1.861-8(f) makes perfect
sense and does not contravene Code Sec. 861 and, in particular, Treas.
Reg. 1.861-8(f)(vi) makes perfect sense as merely a listing of other
sections of the Code (called "operative sections") for which the rules
of
Sec. 861 must be applied because such operative sections depend on the
geographic source of the items of income to which they apply.
This applies a fortiori to favorite sub-provision of the regs,
Treas. Reg. 1.861-8T(d)(2)(iii). By taking this sub-provision out of
its
context and quoting it in utter isolation, has repeatedly claimed
that this sub-provision necessarily implies that wages from working in
the
US are not taxable because not included on the list of income items
that
are "not considered to be exempt, ...."
Once that provision is read within the overall context of the entire
text
of Treas. Reg. 1.861-8T, it becomes obvious to anyone other than a tax
protestor who prefers his theories to reality, that 1.861-8T(d)(2)
(iii)
only lists items of income that, for purposes of allocating and
apportioning deductions against income items after those items have
themselves been classified as US-source or non-US-source, are not
considered to be tax exempt; however, to emphasize for those who are
inclined to be blind, this consideration ONLY applies for purposes of
allocating and apportioning deductions, and not for any other purpose
under the Code.
www.evans-legal.com/dan/tpfaq.htmlwww.quatloos.comwww.quatlosers.com
Larken Rosewww.larkenrose.com/scam
When a scam gets rolling, all sorts of human cockroaches come out of
the woodwork to try to cash in. This is the perfect description of
Larken Rose, a scammer come lately to the world of tax protesting who
runs tax scam websitewww.larkenrose.comhttp://www.taxableincome.net.
Not being smart enough to come up with any unique theory of his own,
Larken has simply latched on to the "861" or "Income Can't Be Defined"
arguments that end up with the conclusion that only foreigners are
required to pay income tax. Larken Rose's argument has been exploded
more times than a pack of Blackcats at a 4th of July festival (see
below) but this hasn't stopped Larken from marketing his video on his
other websitewww.larkenrose.comandhttp://www.theft-by-deception.com
The Constitution of the United States of America
Section 8.
The Congress shall have Power To lay and collect Taxes, Duties,
Imposts and
Excises
Amendment XVI.
The Congress shall have power to lay and collect taxes on incomes,
from
whatever source derived, without apportionment among the several
States, and
without regard to any census or enumeration.
United States Code
TITLE 26 - INTERNAL REVENUE CODE
SUBTITLE A - INCOME TAXES
CHAPTER 1 - NORMAL TAXES AND SURTAXES
SUBCHAPTER A - DETERMINATION OF TAX LIABILITY
PART I - TAX ON INDIVIDUALS
Section 1. Tax imposed
(a) Married individuals filing joint returns and surviving spouses
There is hereby imposed on the taxable income of -
(1) every married individual
(b) Heads of households
There is hereby imposed on the taxable income of every head of a
household
(c) Unmarried individuals (other than surviving spouses and heads
of households)
There is hereby imposed on the taxable income of every individual
(other than a surviving spouse as defined in section 2(a) or the
head of a household as defined in section 2(b)) who is not a
married individual
(d) Married individuals filing separate returns
There is hereby imposed on the taxable income of every married
individual (as defined in section 7703) who does not make a single
return jointly with his spouse
You may like this one..............
Section 6012. Persons required to make returns of income
(a) General rule
Returns with respect to income taxes under subtitle A shall be
made by the following:
(1)(A) Every individual having for the taxable year gross
income which equals or exceeds the exemption amount
Section 61. Gross income defined
(a) General definition
Except as otherwise provided in this subtitle, gross income means
all income from whatever source derived, including (but not limited
to) the following items:
(1) Compensation for services, including fees, commissions,
fringe benefits, and similar items;
(2) Gross income derived from business;
(3) Gains derived from dealings in property;
(4) Interest;
(5) Rents;
(6) Royalties;
(7) Dividends;
(

Alimony and separate maintenance payments;
(9) Annuities;
(10) Income from life insurance and endowment contracts;
(11) Pensions;
(12) Income from discharge of indebtedness;
(13) Distributive share of partnership gross income;
(14) Income in respect of a decedent; and
(15) Income from an interest in an estate or trust.
Section 62. Adjusted gross income defined (a) General rule
For purposes of this subtitle, the term "adjusted gross income"
means, in the case of an individual, gross income minus the
following deductions:
(1) Trade and business deductions
(2) Certain trade and business deductions of employees
(C) Certain expenses of officials
(D) Certain expenses of elementary and secondary school
teachers
(E) Certain expenses of members of reserve components of the
Armed Forces of the United States
(3) Losses from sale or exchange of property
(4) Deductions attributable to rents and royalties
(5) Certain deductions of life tenants and income beneficiaries
of property
(6) Pension, profit-sharing, and annuity plans of self-employed
individuals
(7) Retirement savings
(9) Penalties forfeited because of premature withdrawal of funds
from time savings accounts or deposits
(10) Alimony
(11) Reforestation expenses
(12) Certain required repayments of supplemental unemployment
compensation benefits
(13) Jury duty pay remitted to employer
(14) Deduction for clean-fuel vehicles and certain refueling
property
(15) Moving expenses
(16) Archer MSAs
(17) Interest on education loans
(1

Higher education expenses
(19) Health savings accounts
Section 63. Taxable income defined (a) In general
Except as provided in subsection (b), for purposes of this
subtitle, the term "taxable income" means gross income minus the
deductions allowed by this chapter (other than the standard
deduction).
(b) Individuals who do not itemize their deductions
In the case of an individual who does not elect to itemize his
deductions for the taxable year, for purposes of this subtitle, the
term "taxable income" means adjusted gross income, minus -
(1) the standard deduction, and
(2) the deduction for personal exemptions provided in section 151.
"Shyster1040" <Shyster1...@nospamhotmail.com> wrote:
"Dale hates having reality pointed out to him, as you can see his
position is a 0-4 loser and I haven't even left the letter "C". He
needs to
realize that Regulations have no power except that given to them by
statute:""
Actually, what Dale (and every other tax protestor) needs to realize
is
that tax protestors cannot take a single sub-provision from a
regulation
out of context, ignore the limitations placed on the scope of that
sub-provision by the remainder of the regulation from whence it was
taken,
and then argue that it embodies a proposition that is antithetical to
both
the regulation from which it was taken as well as the statute under
which
it was promulgated.
For example, when read in context, Treas. Reg. 1.861-8(f) makes
perfect
sense and does not contravene Code Sec. 861 and, in particular, Treas.
Reg. 1.861-8(f)(vi) makes perfect sense as merely a listing of other
sections of the Code (called "operative sections") for which the rules
of
Sec. 861 must be applied because such operative sections depend on the
geographic source of the items of income to which they apply.
This applies a fortiori to Dale's favorite sub-provision of the regs,
Treas. Reg. 1.861-8T(d)(2)(iii). By taking this sub-provision out of
its
context and quoting it in utter isolation, Dale has repeatedly claimed
that this sub-provision necessarily implies that wages from working in
the
US are not taxable because not included on the list of income items
that
are "not considered to be exempt, ...."
Once that provision is read within the overall context of the entire
text
of Treas. Reg. 1.861-8T, it becomes obvious to anyone other than a tax
protestor who prefers his theories to reality, that 1.861-8T(d)(2)
(iii)
only lists items of income that, for purposes of allocating and
apportioning deductions against income items after those items have
themselves been classified as US-source or non-US-source, are not
considered to be tax exempt; however, to emphasize for those who are
inclined to be blind, this consideration ONLY applies for purposes of
allocating and apportioning deductions, and not for any other purpose
under the Code.
Yup, after one determines if their income is taxable under 861.