CONGRESS HAS NO AUTHORITY TO ALTER THE
CONSTITUTION BY ORDINARY ACT (STATUTE).
It is a proposition too plain to be contested, that
the constitution controls any legislative act
repugnant to it; or that the legislature may not alter
the constitution by an ordinary act. Marbury v.
Madison, 5 U. S. 137, 176 (1803).
CONGRESS EFFECTIVELY ALTERED
THE CONSTITUTION BY ORDINARY ACT (STATUTE).
As of June 30, 1864; March 9, 1878 (retroactive
to December 1, 1873); and September 8, 1916, for
purposes of internal revenue, Congress transmuted
the words “state,” “State,” and “United States,” respectively,
into statutory terms via specific definition whose meaning, upon standard application of the basic
rule of statutory construction known as expressio unius
est exclusio alterius (the inclusion of the one is the
exclusion of the other), comprehends only
the District of Columbia and the territories/
Territories and excludes all of the commonwealths
united by and under authority of the Constitution and
admitted into the Union, the last of which being
Hawaii, August 21, 1959. Since June 30, 1864,
there is no statutory definition of “state,” “State,”
or “United States” that comprehends any aforesaid
In the contemporary controlling definition of “United
States” in 26 U.S.C. 7701(a)(9), . . . Congress define “United
States” in a geographical sense to mean the District of
Columbia, the Commonwealth of Puerto Rico, the
Virgin Islands, Guam, American Samoa, and the
Commonwealth of the Northern Mariana Islands and
no other thing.
ONLY CITIZENS OR RESIDENTS OF THE DISTRICT OF
COLUMBIA ARE THE SUBJECT OF TITLE 26 U.S.C.
Whereas, the governments of the five aforesaid insular territories impose their own income taxes and withholding taxes on their own residents), the only residents of the Title 26 U.S.C. geographical United States who are of the subject of Title 26 U.S.C. are those of the District of Columbia.
JOINT TENANTS IN THE SOVEREIGNTY: NONRESIDENT
ALIENS RE THE TITLE 26 U.S.C. GEOGRAPHICAL
UNITED STATES (DISTRICT OF COLUMBIA)
Title 26 U.S.C. 7701 provides, in pertinent part:
(a) When used in this title * * *
(b) Definition of resident alien and nonresident
(1) In general
* * * (B) Nonresident alien
An individual is a nonresident alien if such
individual is neither a citizen of the United
States [District of Columbia] nor a resident
of the United States [District of Columbia]
* * *
POTUS WILLIAM HOWARD TAFT REVEALS THE
LEGISLATIVE INTENT BEHIND THE 16TH AMENDMENT:
AN INCOME TAX UPON THE NATIONAL GOVERNMENT.
I therefore recommend to the Congress that both
Houses, by a two-thirds vote, shall propose an
amendment to the Constitution conferring the
power to levy an income tax upon the National
Government without apportionment among the
States in proportion to population. [Emphasis
added.] Message from President of the United
States William Howard Taft to both Houses of
Congress, quoted by the Secretary of the Senate
and read into the Congressional Record (Senate),
44 Stat. 3344 (June 16, 1909).
NONRESIDENT ALIENS WHO ARE NOT PART OF THE
NATIONAL GOVERNMENT ARE NOT OF THE SUBJECT
OF THE REVENUE LAWS OF THE UNITED STATES AND
HAVE NO DUTY TO MAKE AN INCOME TAX RETURN.
Our records indicate that the Internal Revenue
Service has not incorporated by reference in the
Federal Register (as that term is defined in
the Federal Register system) a requirement to
make an income tax return. Michael L. White,
Attorney, Office of the Federal Register, letter to
Richard Durjak, May 16, 1994.
AMERICAN NONRESIDENT ALIENS (JOINT TENANTS
IN THE SOVEREIGNTY) MAY ELECT TO BE TREATED
AS A RESIDENT OF THE TITLE 26 U.S.C. UNITED
STATES (DISTRICT OF COLUMBIA) AND MAKE
THEMSELVES LIABLE TO FEDERAL INCOME TAX.
Title 26 C.F.R. 1.871-1 provides, in pertinent part:
(a) Classes of aliens. For purposes of the income
tax, alien individuals are divided generally into
two classes, namely, resident aliens and nonresident
aliens [Joint Tenants in the Sovereignty].
* * * [N]onresident alien [Joint Tenant in the
Sovereignty] individuals may elect, under section
6013 (g) or (h), to be treated as U.S. residents for
purposes of determining their income tax liability
under Chapters 1, 5, and 24 of the code. * * *