rachel wrote:Like I said Hodges didnt provide evidence he wasnt a "U.S. citizen" to escape 26CFR 1.1-1 and 26CFR 1.1-1(c).
That's not what the court said in the Hodges opinion.
The problem wasn't a lack of evidence. The problem was that the claim itself was silly. Read what the court said:
"We reject the argument that the district court did not have personal jurisdiction over Hodges and violated Hodges' due process and equal protection rights
because Hodges admits he is a citizen of Georgia and is domiciled in Georgia."
Once Hodges admitted that he was a citizen and resident of Georgia, it was game over, because he was admitting that the federal district court had jurisdiction over him regardless of any "evidence" of whether or not he was a "U.S. citizen."
And federal taxation is *NOT* limited to "U.S. citizens" regardless of how you define "U.S. citizen." This is illustrated by the regulation you yourself cite, which states that:
“In general, all citizens of the United States, wherever resident,
and all resident alien individuals are liable to the income taxes imposed by the Code whether the income is received from sources within or without the United States.” Treas. Reg. § 1.1-1(b).
And:
“Section 1 of the Code imposes an income tax on the income of every individual who is a citizen
or resident of the United States ....”
Treas. Reg. § 1.1-1(a)(1).
In this respect, you might want to read Article III, Section 2, of the Constitution. It plainly states that "The judicial Power [of the United States that is vested in the courts established by Congress] shall extend to all Cases, in Law and EQuity, arising under .... the Laws of the United States, ... to Controversies ... between Citizens of different States...." In order to exercise judicial power under the laws of the United States, or to disputes between citizens of different states, the federal courts necessarily have power over the citizens and residents of the states of the United States.
Finally, read what the courts have had to say about the claim that one can avoid the federal income tax by claiming some kind of different citizenship:
“Also basic to Mr. Sloan’s 'freedom from income tax theory' is his contention that he is not a citizen of the United States, but rather, that he is a freeborn, natural individual, a citizen of the State of Indiana, and a 'master'--not 'servant'--of his government. As a result,
he claims that he is not subject to the jurisdiction of the laws of the United States. This strange argument has been previously rejected as well. [Citations omitted] ... Mr. Sloan’s proposition that he is not subject to the jurisdiction of the laws of the United States is simply wrong.”
United States v. Sloan, 939 F.2d 499, 501 (7th Cir. 1991), cert. den. 112 S.Ct. 940 (1992).
“And, finally, we reject appellants’ contention that they are not citizens of the United States, but rather “Free Citizens of the Republic of Minnesota” and, consequently, not subject to taxation. See United States v. Kruger, 923 F.2d 587, 587-88 (8th Cir.1991) (rejecting similar argument as “absurd”).”
United States v. Gerads, 999 F.2d 1255 (8th Cir. 1993), cert. den. 510 U.S. 1193 (1994).
“Appellant challenges the district court’ jurisdiction by contending that because he is a state citizen, the United States government lacks the constitutional authority both to subject him to federal tax laws and to prosecute him for failing to comply with those laws. Citing to Dred Scott v. Sandford, 60 U.S. (19 How.) 393 (1856), appellant argues that as a white, natural born, state citizen, he is not subject to the taxing power of Congress. This argument is completely without merit. As this court has made clear in the past,
claims that a particular person is ‘not a [federal] taxpayer because [he or] she is an absolute, free-born and natural individual’ constitutionally immune to federal laws is frivolous and, in civil cases, can serve as the basis for sanctions. United States v. Studley, 783 F.2d 934, 937, n. 3 (9th Cir. 1986).”
United States v. McDonald, 919 F.2d 146 (9th Cir. 1990).
"To the extent the Monfortons contend that as ‘Sovereign State Citizens of Washington States’ they are not subject to federal income tax, this contention is frivolous.”
Monforton v. United States, No. CV-94-00058-FVS, KTC 1995-354, n. 2, No. CV-94-00058-FVS, (9th Cir. 1995), (unpublished).
“The Epperlys next argue that since they are ‘American Inhabitants’ who possess sovereign powers and immunities, they are properly classified under the tax code as ‘nonresident aliens’ and are not subject to taxation by the federal government. Such an argument is frivolous.”
Epperly v. United States, 1992 U.S. App. LEXIS 32286 (9th Cir. 1992), (unpublished).
“As the cited cases, as well as many others, have made abundantly clear, the following arguments alluded to by the Lonsdales are completely lacking in legal merit and patently frivolous: (1) individuals (“free born, white, preamble, sovereign, natural, individual common law `de jure’ citizens of a state, etc.”) are not “persons” subject to taxation under the Internal Revenue code; ....”
Lonsdale v. United States, 919 F.2d 1440, 1448 (10th Cir. 1990).
rachel wrote:The question you are trying to prove is:
A state Citizen is subject to the jurisdiction from just being a citizen?
Jurisdiction of what?
As I said before, the jurisdiction of a court over a person is determined by the person's presence within the geographical area served by the court.
If you're talking about the power to tax, Congress has the power to tax (a) the income of all U.S. citizens, regardless of where the citizens live and where the income is earned; (b) the income of all residents of the states of the United States, regardless of where the income is earned; and (c) all income earned from sources within the states of the United States, regardless of the citizenship or residence of the taxpayer.
rachel wrote:A state citizen is only subject to the 17 enumerated powers granted to Congress by the People.
Yes, the powers of Congress are limited to the powers described in Article I, Section 8, of the Constitution.
And one of those powers is the power to tax.
rachel wrote:A state Citizen is a sovern over and above any jurisdiction and citizenship that which the 14th establishes as clearly demonstrated by "U.S. vs. Susan B anthony".
That's not what the court said in what you quoted before. What you quoted said that rights of state citizenship are not protected by the 14th Amendment. That's very different from what you're now claiming.