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TITLE 26 - INTERNAL REVENUE CODE

SUBTITLE F - PROCEDURE AND ADMINISTRATION

CHAPTER 79 - DEFINITIONS

26 USC §7701(a) When used in this title, where not otherwise distinctly expressed or manifestly incompatible with the intent thereof -

(1) Person

The term "person" shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation.

[Cece note: Obviously, this term is a reference to the so-called 14^th amendment that, in pertinent part, says:

“All persons born or naturalized in the United States, and subject to the jurisdiction thereof, are citizens of the United States and of the State wherein they reside.”

[Cece note: Another interesting point is to consider that the 1939 code definition included “collectors” within the term person but has since been repealed.]

26 USC §7701(a)(9) United States

The term "United States" when used in a geographical sense includes only the States and the District of Columbia.

[Cece note: Did you know that the term “United States” had three meanings? The Supreme Court says:

“This term has several meanings. It may be merely the name of a sovereign occupying the position analogous to that of other sovereigns in family of nations, it may designate territory over which sovereignty of United States extends, or it may be collective name of the states which are united by and under the Constitution.” Hooven & Allison vs. Evatt, U.S. Ohio, 65 S.Ct. 870, 880, 324 U.S. 652, 89 L.Ed. 1252.

(a)(10) State

The term "State" shall be construed to include the District of Columbia, where such construction is necessary to carry out provisions of this title.

26 USC §7701(a)(11) Secretary of the Treasury and Secretary

(A) Secretary of the Treasury

The term "Secretary of the Treasury" means the Secretary of the Treasury, personally, and shall not include any delegate of his.

(B) Secretary

The term "Secretary" means the Secretary of the Treasury or his delegate.

(12) Delegate

(A) In general

The term "or his delegate" -

(i) when used with reference to the Secretary of the Treasury, means any officer, employee, or agency of the Treasury Department duly authorized by the Secretary of the Treasury directly, or indirectly by one or more redelegations of authority, to perform the function mentioned or described in the context; and

(ii) when used with reference to any other official of the United States, shall be similarly construed.

(B) Performance of certain functions in Guam or American Samoa . The term "delegate," in relation to the performance of functions in Guam or American Samoa with respect to the taxes imposed by chapters 1, 2, and 21, also includes any officer or employee of any other department or agency of the United States, or of any possession thereof, duly authorized by the Secretary (directly, or indirectly by one or more redelegations of authority) to perform such functions.

(13) Commissioner

The term "Commissioner" means the Commissioner of Internal Revenue.

(14) Taxpayer

The term "taxpayer" means any person subject to any internal revenue tax.

26 U.S. Code Section 7701 - Notes as of: 01/19/04

SOURCE

1960 - Subsec. (a)(9), (10). Pub. L. 86-624, Sec. 18(i), (j), struck out reference to the Territory of Hawaii.

Subsec. (a)(12). Pub. L. 86-778 designated existing provisions as par. (A) and added par. (B).

1959 - Subsec. (a)(9). Pub. L. 86-70, Sec. 22(g), substituted "the Territory of Hawaii" for "the Territories of Alaska and Hawaii".

Subsec. (a)(10). Pub. L. 86-70, Sec. 22(h), substituted "Territory of Hawaii" for Territories".

TRANSFER OF FUNCTIONS

For transfer of authorities, functions, personnel, and assets of the Coast Guard, including the authorities and functions of the Secretary of Transportation relating thereto, to the Department of Homeland Security, and for treatment of related references, see sections 468(b), 551(d), 552(d), and 557 of Title 6, Domestic Security, and the Department of Homeland Security Reorganization Plan of November 25, 2002, as modified, set out as a note under section 542 of Title 6.

Political Paper

There are two political taxing jurisdictions in the United States Constitution. The first relates to apportionment according to Article I Section 2 Clause 3. And, the second relates to section 2 of the 14^th amendment which is re-apportionment. Below shows the two paper jurisdictions, Part 51 (i) and (q) includes the District of Columbia 14^th amendment taxing district and Part 52 (f) and (q) excludes D.C. Apportionment belongs to the states of the Union and re-apportionment belongs to the district, its territories, possessions and other property that belongs to the United States. Now please compare the following:

50 State governments or D.C. government of any of 50 states

Part 51 shows the 1861 Emergency Temporary Government Reconstructed in 1867 for the 14^th amendment which made all re-apportioned political taxing districts subject to the jurisdiction of the United States. While, Part 52 shows the de jure united States of America which is a political taxing jurisdiction of our ancestors that is apportioned. The proof is found in pertinent part under Title 2 U.S.C.§ 2a.

CONSTITUTIONAL PROVISIONS

Apportionment of Representatives among the several States, see Const. Art. I, Sec. 2, cl. 3, and Amend. XIV, Sec. 2.

The main purpose in forming the Union of States was for protection. Wars are fought with money and money is often times represented on paper. The status in which one holds property is directly descended of our forefathers. Who were your forefathers? You are the beneficiary of an estate held in trust. You are the heir to your ancestor’s estates. But before you can make a claim against the estate you must know what the estate holds title to and the value of that transaction.

An “heir” is defined under 26 USC Sec. 2032A(e)(1) Definitions; special rules. For purposes of this section—

(1) Qualified heir. The term “qualified heir” means, with respect to any property, a member of the decedent’s family who acquired such property (or to who such property passed) from the decedent. If a qualified heir disposes of any interest in qualified real property to any member of his family, such member shall thereafter be treated as the qualified heir with respect to such interest.

(2) Member of family. The term “member of family” means, with respect to any individual, only—

(A) an ancestor of such individual,

(B) the spouse of such individual,

(D) the spouse of any lineal descendent described in subparagraph (C).

What the foregoing code sections have shown is that the IRS is dealing with estates, your estate that you inherited on the day you were born. And, it’s just not their fault if you don’t know who you are and where you make your home. I’m going to keep reinforcing this fact because you’ve created a “label” that says you belong to the U.S. Individual perfect Form 1040 government.

Our ancestors traveled to this land of milk and honey so that they could freehold their land in allodium as revealed in Webster’s 1828 defined as:

“Allodial. Pertaining to allodium; freehold; free of rent or service; held independent of a lord paramount; opposed to feudal.

Allodium. Freehold estate; land which is the absolute property of the owner; real estate held in absolute independence; without being subject to any rent, service, or acknowledgement to a superior. It is thus opposed to feud. In England, there is no allodial land, all land being held of the king; but in the United States, most lands are allodial.”

Did you notice where Webster in the last definition makes reference to the fact that in England there is no allodial land? This was one of the main reasons our ancestors traveled across the Atlantic Ocean to the promise land of America. They wanted to be Kings and Queens on their own land. But, alas, their grandchildren have been tricked into becoming subjects once again. All they fought and died for has been squandered, as we are without our gold and silver coin. Webster’s 1828 defines American as:

“American, n. A native of America; originally applied to the aboriginals, or copper-colored races, found here by the Europeans; but now applied to the descendants of Europeans born in America.

“The name American must always exalt the pride of patriotism.” Washington

By definition, if you were born in one of the freely associated compact states, you are a Native American, because this now applies to the descendents of Europeans born in America.

Webster’s 1828 defines Citizen in five different ways as:

1. The native of a city, or an inhabitant who enjoys the freedom and privileges of the city in which he resides; the freeman of a city, as distinguished from a foreigner, or one not entitled to its franchises.

2. A townsman; a man of trade; not a gentleman.

3. The inhabitant; a dweller in any city or town or place.

4. In a general sense, a native or permanent resident in a city or country; as the citizens of London or Philadelphia; the citizens of the United States.

5. In the U. States, a person, native or naturalized, who has the privilege of exercising the elective franchise, or the qualification which enable him to vote for rulers, and to purchase and hold real estate.

“If the citizens of the U. States should not be free and happy, the fault will be entirely their own.” George Washington

Citizen, a. Having the qualities of a citizen.

It is important to note that the citizen of the United States had a different meaning in the time of Noah Webster than the U.S. citizen of today. If you read the constitution very carefully, you will see that the trustees (elected officials) must move to Washington D.C. during their respective terms and therefore become a resident of the District of Columbia as they are forbidden to inhabit their state of election while in office.

In order for me to explain the state of affairs, as they exist today, I need to give you eyes to see the truth, as it’s been right under our noses in the code since 1976 and we haven’t seen it. It is important to note that this information is contrary to what you’ve been taught. It will literally shake and quake your earthly foundations, crumbling all your hopes and dreams that have been built on the “illusion” that you are free, as you will soon see.

The international bankers have set up court cases and they control our courts by and through their attorneys. Now, you might be saying how can this be? It is very simple and goes like this. You and I decide to sue each other over a particular issue and since the so-called judge is presumed to be fair and impartial and the state is not involved, we then have control over the subject matter of the case. This is basically how they’ve pulled it off, as our courts are overrun with attorneys who keep it secret whether they know it or not. This is due to their “oath of allegiance to uphold all the rules of the court,” and not YOU!

It is also important to note that the police, attorneys, judges and all other so-called elected public officials are not our enemies; they too are victims of this FRAUD. The whole system is a house of cards that will very shortly come crashing down. It’s time for us to assume our rightful stations and dispel the evil of domestic violence, which has divided our families. Ignorance is our enemy! It’s time to wake up and tell the truth, the whole truth and nothing but the truth so help us God.

Congress has given us the way out. Our problem is that we haven’t known how Congress operates and sits in two capacities. Each and every member wears two hats: a constitutional hat on behalf of the freely associated states, and a local hat on behalf of the residents of the District of Columbia, both of which are expressly done according to the constitution.

In fact, all laws are written according to whichever hat they are wearing, we just didn’t know when they were switching them. This will become more visible as we go on and when you begin to see the bigger picture for what it really is an “illusion.”