Bulten on how to earn statutor wages

[Joey Smith]

Of course, nobody who matters -- including the courts -- agrees with Bulten's position but what the hey?

John J. Bulten


294 Posts
Posted - 05/24/2007 : 10:36:56 PM
-------------------

Almfree, I'm sorry this thread has gotten so out of hand. Our good friends Juju, Mac, and LogicTax are not espousing a CtC position. Their views range from mostly harmless to outright contradictory. However I'm not in a mood to shut down threads today.

Instead I'll just answer the question directly. There are four ways to earn statutory wages: Social Security "employment", Railroad Retirement "service", unemployment-eligible "employment", and federal withholding "employee"-hood, described by Chapters 21-24 of Title 26 respectively.

The second and third do not relate to W-2s. Under Chapter 22, all rail workers (under a definition which ranges hundreds of words and which is largely obsolete) pay a tax similar to Social Security, plus a Tier 2 tax. This includes all workers who meet the gigantic criteria, whether inside or outside the United States. Under Chapter 23, certain workplaces pay an unemployment tax, but the meaning of wages is almost the same as Chapter 21. The following list glosses over the differences, but it's conceivable there may be folks earning Chapter 23 wages that are not earning any other statutory wages, so those definitions also need consulting. There are also numerous exceptions.

So Chapter 22 employment is limited to the category:
- rail workers

Chapter 21 and 23 employment is limited to the following categories:
- territories work
- some work on an aircraft or vessel that touches a territories port
- work for a territory or instrumentality
- work for a territories resident
- work for a partnership 2/3-owned by territories residents
- work for a trust wholly owned by territories residents
- work for a territorially chartered corporation
- work under a Section 233 Social Security international agreement

Chapter 24 employees are limited to the following categories:
- officers, workers, officials of territory, agency, instrumentality
- officers of some corporations (I don't know for sure which)

This list, plus other things of similar class Constitutionally addable, comprises the totality of all people who earn statutory wages. An example of similar class would be work for a corporation owned by territories residents even if not chartered by a territory. Of course the federal government is an example of a territories resident.

As you can see, the categories of private-sector jobs on nonjurisdiction land include: applicable railway jobs; applicable vessel or aircraft jobs; union-state jobs working for applicable territorial residents, partnerships, trusts, or corporations; Section 233 jobs; possibly corporate officer jobs; and jobs of like kind and class which are Constitutionally addable. In each case the longer definitions in the Code and Statutes are binding for determining their applicability, but there are certainly some extant jobs in several of these categories which answer the question.

However, key point: if you're NOT in federal nexus as defined in the law, you do NOT enter the federal nexus just by believing or swearing yourself to be. No matter what is said or done after the fact, the true determination of federal nexus is made in no other way than by applying the law to the past facts. Everything else is presumption.

Given all this, which is simply an exposition of the law, any bugbears about exempting all private-sector jobs on nonjurisdiction land (which are NOT based in law) should be beaten down.

Specific answers:

- It doesn't matter what "volunteering for SS" means because the only type of volunteering that makes you taxable in relation to SS is to voluntarily perform actual work in one of the Chapter 21 categories. Working for someone who believes himself to be a territories resident doesn't count if he's not a territories resident, for example.

- Employees under 3401 (Chapter 24) are not determined by location at all, but by the two items listed and items of like kind and class. You can easily see which of the other listed classes above actually pertain to location, and in what way.

- Private company in DC is statutory employment basically if (most likely categories) the private company is a DC-charted corporation, or a DC-resident-owned proprietorship or partnership. Otherwise probably not (unless something else applies). Same for private company on federal land in NY.

- Private company elsewhere in NY is not likely to offer statutory employment.

- Private company whose owner receives 1099 from military still does NOT offer statutory employment because 1099 reports "income" to the company, and not "wages". (The categories above only list statutory wages; there are many many more income categories.) However, the owner does earn "income" and is required to report it, because the military is a "trade or business". What the owner pays to his workers is still earnings, just as always.

As you can see, the confusion of categories makes it easy to ask mixed-up questions, where you've been misdirected to ask about the wrong nexus. Don't worry about asking mixed-up questions because it is primarily the legislators' fault. (However, all who persist in pressing misleading questions, which are not mixed-up but thoroughly counter to CtC, should take warning and heed education.)

[Dezcad]

It looks like he cited every case that supports his statements.

And how's this for irony:

just by believing or swearing yourself to be.

In other words, you don't have zero taxable income just by believing or swearing it to be.

[.]

Well, it explains why he might have a date with CID.

[John J. Bulten]

It looks like he cited every case that supports his statements .... You don't have zero taxable income just by believing or swearing it to be.

Dezcad, I was only citing the law. The only case where interpretation of the law becomes murky is on the word "includes", for which I've provided many explanatory cites at many times, most notably at losthorizons.com/forum3/topic.asp?topic_id=38 .

However, you've nailed the point: neither income nor nonincome is proven by oaths, but only by the law. If you'd like to debate the law, please do, everyone else gives up on me after a couple rounds.

Thank you for spreading the news about the correct meaning of statutory wages.

[Quixote]

However, you've nailed the point: neither income nor nonincome is proven by oaths, but only by the law. If you'd like to debate the law, please do, everyone else gives up on me after a couple rounds.

You've never tried to argue any relevant law, Bulten. That long and pointless discussion of the meaning of "statutory wages" is a case in point. Whether a person's revenue is wages or self employment income has no effect on its inclusion in gross income.

[Dezcad]

Dezcad, I was only citing the law.

Not really, you merely state "your" intepretation of the law - which, as has been pointed out many times, is not shared by any recognized legal, constitutional or tax scholar....let alone a court.

..neither income nor nonincome is proven by oaths, but only by the law.

That's incorrect also. Income or nonincome is determined by applying the relevant law to the facts.

Thank you for spreading the news about the correct meaning of statutory wages.

Thanks for the self-serving and completely misleading statement. Does the word disingenuous mean anything to you?

[John J. Bulten]

Whether a person's revenue is wages or self employment income has no effect on its inclusion in gross income.

Nice misdirection, but what if it's neither revenue nor wages nor self[-]employment income?

[Dr. Caligari]

Nice misdirection, but what if it's neither revenue nor wages nor self[-]employment incom

It still doesn't matter as long as it is an "accession to wealth," regardless of its source.
http://caselaw.lp.findlaw.com/scripts/g ... &invol=426

[LPC]

It looks like he cited every case that supports his statements .... You don't have zero taxable income just by believing or swearing it to be.

Dezcad, I was only citing the law.

Whooosh! (Which is the sound of something zooming over your head.)

In the material quoted, you cited no cases whatsoever, which is *every* case that supports your position (i.e., none).

[LPC]

Whether a person's revenue is wages or self employment income has no effect on its inclusion in gross income.

Nice misdirection, but what if it's neither revenue nor wages nor self[-]employment income?

You mean, what if it's compensation for services?

The answer is in section 61(a).

[Quixote]

Whether a person's revenue is wages or self employment income has no effect on its inclusion in gross income.

Nice misdirection, but what if it's neither revenue nor wages nor self[-]employment income?

Then it is not of this world. But as the doctor noted, how you characterize the money you receive, known to those of us who speak English as "revenue", is immaterial. It is still taxable to the extent that it gives rise to income.

[John J. Bulten]

Those who reject abstract authority are doomed to face concrete authority. Translated into the local language of this forum, here is the same presentation on how to earn statutory wages.

(a) Wages
For purposes of this chapter, the term "wages" means all
remuneration for employment, including the cash value of all
remuneration (including benefits) paid in any medium other than
cash; except that such term shall not include -
(1) in the case of the taxes imposed by sections 3101(a) and
3111(a) that part of the remuneration which, after remuneration
(other than remuneration referred to in the succeeding paragraphs
of this subsection) equal to the contribution and benefit base
(as determined under section 230 of the Social Security Act) with
respect to employment has been paid to an individual by an
employer during the calendar year with respect to which such
contribution and benefit base is effective, is paid to such
individual by such employer during such calendar year. If an
employer (hereinafter referred to as successor employer) during
any calendar year acquires substantially all the property used in
a trade or business of another employer (hereinafter referred to
as a predecessor), or used in a separate unit of a trade or
business of a predecessor, and immediately after the acquisition
employs in his trade or business an individual who immediately
prior to the acquisition was employed in the trade or business of
such predecessor, then, for the purpose of determining whether
the successor employer has paid remuneration (other than
remuneration referred to in the succeeding paragraphs of this
subsection) with respect to employment equal to the contribution
and benefit base (as determined under section 230 of the Social
Security Act) to such individual during such calendar year, any
remuneration (other than remuneration referred to in the
succeeding paragraphs of this subsection) with respect to
employment paid (or considered under this paragraph as having
been paid) to such individual by such predecessor during such
calendar year and prior to such acquisition shall be considered
as having been paid by such successor employer;
(2) the amount of any payment (including any amount paid by an
employer for insurance or annuities, or into a fund, to provide
for any such payment) made to, or on behalf of, an employee or
any of his dependents under a plan or system established by an
employer which makes provision for his employees generally (or
for his employees generally and their dependents) or for a class
or classes of his employees (or for a class or classes of his
employees and their dependents), on account of -
(A) sickness or accident disability (but, in the case of
payments made to an employee or any of his dependents, this
subparagraph shall exclude from the term "wages" only payments
which are received under a workman's compensation law), or
(B) medical or hospitalization expenses in connection with
sickness or accident disability, or
(C) death, except that this paragraph does not apply to a
payment for group-term life insurance to the extent that such
payment is includible in the gross income of the employee;

[(3) Repealed. Pub. L. 98-21, title III, Sec. 324(a)(3)(B),
Apr. 20, 1983, 97 Stat. 123]
(4) any payment on account of sickness or accident disability,
or medical or hospitalization expenses in connection with
sickness or accident disability, made by an employer to, or on
behalf of, an employee after the expiration of 6 calendar months
following the last calendar month in which the employee worked
for such employer;
(5) any payment made to, or on behalf of, an employee or his
beneficiary -
(A) from or to a trust described in section 401(a) which is
exempt from tax under section 501(a) at the time of such
payment unless such payment is made to an employee of the trust
as remuneration for services rendered as such employee and not
as a beneficiary of the trust,
(B) under or to an annuity plan which, at the time of such
payment, is a plan described in section 403(a),
(C) under a simplified employee pension (as defined in
section 408(k)(1)), other than any contributions described in
section 408(k)(6),
(D) under or to an annuity contract described in section
403(b), other than a payment for the purchase of such contract
which is made by reason of a salary reduction agreement
(whether evidenced by a written instrument or otherwise),
(E) under or to an exempt governmental deferred compensation
plan (as defined in subsection (v)(3)),
(F) to supplement pension benefits under a plan or trust
described in any of the foregoing provisions of this paragraph
to take into account some portion or all of the increase in the
cost of living (as determined by the Secretary of Labor) since
retirement but only if such supplemental payments are under a
plan which is treated as a welfare plan under section
3(2)(B)(ii) of the Employee Retirement Income Security Act of
1974,
(G) under a cafeteria plan (within the meaning of section
125) if such payment would not be treated as wages without
regard to such plan and it is reasonable to believe that (if
section 125 applied for purposes of this section) section 125
would not treat any wages as constructively received,
(H) under an arrangement to which section 408(p) applies,
other than any elective contributions under paragraph (2)(A)(i)
thereof, or
(I) under a plan described in section 457(e)(11)(A)(ii) and
maintained by an eligible employer (as defined in section
457(e)(1));

(6) the payment by an employer (without deduction from the
remuneration of the employee) -
(A) of the tax imposed upon an employee under section 3101,
or
(B) of any payment required from an employee under a State
unemployment compensation law,

with respect to remuneration paid to an employee for domestic
service in a private home of the employer or for agricultural
labor;
(7)(A) remuneration paid in any medium other than cash to an
employee for service not in the course of the employer's trade or
business or for domestic service in a private home of the
employer;
(B) cash remuneration paid by an employer in any calendar year
to an employee for domestic service in a private home of the
employer (including domestic service on a farm operated for
profit), if the cash remuneration paid in such year by the
employer to the employee for such service is less than the
applicable dollar threshold (as defined in subsection (x)) for
such year;
(C) cash remuneration paid by an employer in any calendar year
to an employee for service not in the course of the employer's
trade or business, if the cash remuneration paid in such year by
the employer to the employee for such service is less than $100.
As used in this subparagraph, the term "service not in the course
of the employer's trade or business" does not include domestic
service in a private home of the employer and does not include
service described in subsection (g)(5);
(8)(A) remuneration paid in any medium other than cash for
agricultural labor;
(B) cash remuneration paid by an employer in any calendar year
to an employee for agricultural labor unless -
(i) the cash remuneration paid in such year by the employer
to the employee for such labor is $150 or more, or
(ii) the employer's expenditures for agricultural labor in
such year equal or exceed $2,500,

except that clause (ii) shall not apply in determining whether
remuneration paid to an employee constitutes "wages" under this
section if such employee (I) is employed as a hand harvest
laborer and is paid on a piece rate basis in an operation which
has been, and is customarily and generally recognized as having
been, paid on a piece rate basis in the region of employment,
(II) commutes daily from his permanent residence to the farm on
which he is so employed, and (III) has been employed in
agriculture less than 13 weeks during the preceding calendar
year;
[(9) Repealed. Pub. L. 98-21, title III, Sec. 324(a)(3)(B),
Apr. 20, 1983, 97 Stat. 123]
(10) remuneration paid by an employer in any calendar year to
an employee for service described in subsection (d)(3)(C)
(relating to home workers), if the cash remuneration paid in such
year by the employer to the employee for such service is less
than $100;
(11) remuneration paid to or on behalf of an employee if (and
to the extent that) at the time of the payment of such
remuneration it is reasonable to believe that a corresponding
deduction is allowable under section 217 (determined without
regard to section 274(n));
(12)(A) tips paid in any medium other than cash;
(B) cash tips received by an employee in any calendar month in
the course of his employment by an employer unless the amount of
such cash tips is $20 or more;
(13) any payment or series of payments by an employer to an
employee or any of his dependents which is paid -
(A) upon or after the termination of an employee's employment
relationship because of (i) death, or (ii) retirement for
disability, and
(B) under a plan established by the employer which makes
provision for his employees generally or a class or classes of
his employees (or for such employees or class or classes of
employees and their dependents),

other than any such payment or series of payments which would
have been paid if the employee's employment relationship had not
been so terminated;
(14) any payment made by an employer to a survivor or the
estate of a former employee after the calendar year in which such
employee died;
(15) any payment made by an employer to an employee, if at the
time such payment is made such employee is entitled to disability
insurance benefits under section 223(a) of the Social Security
Act and such entitlement commenced prior to the calendar year in
which such payment is made, and if such employee did not perform
any services for such employer during the period for which such
payment is made;
(16) remuneration paid by an organization exempt from income
tax under section 501(a) (other than an organization described in
section 401(a)) or under section 521 in any calendar year to an
employee for service rendered in the employ of such organization,
if the remuneration paid in such year by the organization to the
employee for such service is less than $100;
(17) any contribution, payment, or service provided by an
employer which may be excluded from the gross income of an
employee, his spouse, or his dependents, under the provisions of
section 120 (relating to amounts received under qualified group
legal services plans);
(18) any payment made, or benefit furnished, to or for the
benefit of an employee if at the time of such payment or such
furnishing it is reasonable to believe that the employee will be
able to exclude such payment or benefit from income under section
127, 129, 134(b)(4), or 134(b)(5);
(19) the value of any meals or lodging furnished by or on
behalf of the employer if at the time of such furnishing it is
reasonable to believe that the employee will be able to exclude
such items from income under section 119;
(20) any benefit provided to or on behalf of an employee if at
the time such benefit is provided it is reasonable to believe
that the employee will be able to exclude such benefit from
income under section 74(c), 108(f)(4), 117, or 132;
(21) in the case of a member of an Indian tribe, any
remuneration on which no tax is imposed by this chapter by reason
of section 7873 (relating to income derived by Indians from
exercise of fishing rights); or
(22) remuneration on account of -
(A) a transfer of a share of stock to any individual pursuant
to an exercise of an incentive stock option (as defined in
section 422(b)) or under an employee stock purchase plan (as
defined in section 423(b)), or
(B) any disposition by the individual of such stock.

Nothing in the regulations prescribed for purposes of chapter 24
(relating to income tax withholding) which provides an exclusion
from "wages" as used in such chapter shall be construed to require
a similar exclusion from "wages" in the regulations prescribed for
purposes of this chapter. Except as otherwise provided in
regulations prescribed by the Secretary, any third party which
makes a payment included in wages solely by reason of the
parenthetical matter contained in subparagraph (A) of paragraph (2)
shall be treated for purposes of this chapter and chapter 22 as the
employer with respect to such wages.
(b) Employment
For purposes of this chapter, the term "employment" means any
service, of whatever nature, performed (A) by an employee for the
person employing him, irrespective of the citizenship or residence
of either, (i) within the United States, or (ii) on or in
connection with an American vessel or American aircraft under a
contract of service which is entered into within the United States
or during the performance of which and while the employee is
employed on the vessel or aircraft it touches at a port in the
United States, if the employee is employed on and in connection
with such vessel or aircraft when outside the United States, or (B)
outside the United States by a citizen or resident of the United
States as an employee for an American employer (as defined in
subsection (h)), or (C) if it is service, regardless of where or by
whom performed, which is designated as employment or recognized as
equivalent to employment under an agreement entered into under
section 233 of the Social Security Act; except that such term shall
not include -
(1) service performed by foreign agricultural workers lawfully
admitted to the United States from the Bahamas, Jamaica, and the
other British West Indies, or from any other foreign country or
possession thereof, on a temporary basis to perform agricultural
labor;
(2) domestic service performed in a local college club, or
local chapter of a college fraternity or sorority, by a student
who is enrolled and is regularly attending classes at a school,
college, or university;
(3)(A) service performed by a child under the age of 18 in the
employ of his father or mother;
(B) service not in the course of the employer's trade or
business, or domestic service in a private home of the employer,
performed by an individual under the age of 21 in the employ of
his father or mother, or performed by an individual in the employ
of his spouse or son or daughter; except that the provisions of
this subparagraph shall not be applicable to such domestic
service performed by an individual in the employ of his son or
daughter if -
(i) the employer is a surviving spouse or a divorced
individual and has not remarried, or has a spouse living in the
home who has a mental or physical condition which results in
such spouse's being incapable of caring for a son, daughter,
stepson, or stepdaughter (referred to in clause (ii)) for at
least 4 continuous weeks in the calendar quarter in which the
service is rendered, and
(ii) a son, daughter, stepson, or stepdaughter of such
employer is living in the home, and
(iii) the son, daughter, stepson, or stepdaughter (referred
to in clause (ii)) has not attained age 18 or has a mental or
physical condition which requires the personal care and
supervision of an adult for at least 4 continuous weeks in the
calendar quarter in which the service is rendered;

(4) service performed by an individual on or in connection with
a vessel not an American vessel, or on or in connection with an
aircraft not an American aircraft, if (A) the individual is
employed on and in connection with such vessel or aircraft, when
outside the United States and (B)(i) such individual is not a
citizen of the United States or (ii) the employer is not an
American employer;
(5) service performed in the employ of the United States or any
instrumentality of the United States, if such service -
(A) would be excluded from the term "employment" for purposes
of this title if the provisions of paragraphs (5) and (6) of
this subsection as in effect in January 1983 had remained in
effect, and
(B) is performed by an individual who -
(i) has been continuously performing service described in
subparagraph (A) since December 31, 1983, and for purposes of
this clause -
(I) if an individual performing service described in
subparagraph (A) returns to the performance of such service
after being separated therefrom for a period of less than
366 consecutive days, regardless of whether the period
began before, on, or after December 31, 1983, then such
service shall be considered continuous,
(II) if an individual performing service described in
subparagraph (A) returns to the performance of such service
after being detailed or transferred to an international
organization as described under section 3343 of subchapter
III of chapter 33 of title 5, United States Code, or under
section 3581 of chapter 35 of such title, then the service
performed for that organization shall be considered service
described in subparagraph (A),
(III) if an individual performing service described in
subparagraph (A) is reemployed or reinstated after being
separated from such service for the purpose of accepting
employment with the American Institute in Taiwan as
provided under section 3310 of chapter 48 of title 22,
United States Code, then the service performed for that
Institute shall be considered service described in
subparagraph (A),
(IV) if an individual performing service described in
subparagraph (A) returns to the performance of such service
after performing service as a member of a uniformed service
(including, for purposes of this clause, service in the
National Guard and temporary service in the Coast Guard
Reserve) and after exercising restoration or reemployment
rights as provided under chapter 43 of title 38, United
States Code, then the service so performed as a member of a
uniformed service shall be considered service described in
subparagraph (A), and
(V) if an individual performing service described in
subparagraph (A) returns to the performance of such service
after employment (by a tribal organization) to which
section 105(e)(2) (!1) of the Indian Self-Determination Act
applies, then the service performed for that tribal
organization shall be considered service described in
subparagraph (A); or


(ii) is receiving an annuity from the Civil Service
Retirement and Disability Fund, or benefits (for service as
an employee) under another retirement system established by a
law of the United States for employees of the Federal
Government (other than for members of the uniformed service);

except that this paragraph shall not apply with respect to any
such service performed on or after any date on which such
individual performs -
(C) service performed as the President or Vice President of
the United States,
(D) service performed -
(i) in a position placed in the Executive Schedule under
sections 5312 through 5317 of title 5, United States Code,
(ii) as a noncareer appointee in the Senior Executive
Service or a noncareer member of the Senior Foreign Service,
or
(iii) in a position to which the individual is appointed by
the President (or his designee) or the Vice President under
section 105(a)(1), 106(a)(1), or 107 (a)(1) or (b)(1) of
title 3, United States Code, if the maximum rate of basic pay
for such position is at or above the rate for level V of the
Executive Schedule,

(E) service performed as the Chief Justice of the United
States, an Associate Justice of the Supreme Court, a judge of a
United States court of appeals, a judge of a United States
district court (including the district court of a territory), a
judge of the United States Court of Federal Claims, a judge of
the United States Court of International Trade, a judge of the
United States Tax Court, a United States magistrate judge, or a
referee in bankruptcy or United States bankruptcy judge,
(F) service performed as a Member, Delegate, or Resident
Commissioner of or to the Congress,
(G) any other service in the legislative branch of the
Federal Government if such service -
(i) is performed by an individual who was not subject to
subchapter III of chapter 83 of title 5, United States Code,
or to another retirement system established by a law of the
United States for employees of the Federal Government (other
than for members of the uniformed services), on December 31,
1983, or
(ii) is performed by an individual who has, at any time
after December 31, 1983, received a lump-sum payment under
section 8342(a) of title 5, United States Code, or under the
corresponding provision of the law establishing the other
retirement system described in clause (i), or
(iii) is performed by an individual after such individual
has otherwise ceased to be subject to subchapter III of
chapter 83 of title 5, United States Code (without having an
application pending for coverage under such subchapter),
while performing service in the legislative branch
(determined without regard to the provisions of subparagraph
(B) relating to continuity of employment), for any period of
time after December 31, 1983,

and for purposes of this subparagraph (G) an individual is
subject to such subchapter III or to any such other retirement
system at any time only if (a) such individual's pay is subject
to deductions, contributions, or similar payments (concurrent
with the service being performed at that time) under section
8334(a) of such title 5 or the corresponding provision of the
law establishing such other system, or (in a case to which
section 8332(k)(1) of such title applies) such individual is
making payments of amounts equivalent to such deductions,
contributions, or similar payments while on leave without pay,
or (b) such individual is receiving an annuity from the Civil
Service Retirement and Disability Fund, or is receiving
benefits (for service as an employee) under another retirement
system established by a law of the United States for employees
of the Federal Government (other than for members of the
uniformed services), or
(H) service performed by an individual -
(i) on or after the effective date of an election by such
individual, under section 301 of the Federal Employees'
Retirement System Act of 1986, section 307 of the Central
Intelligence Agency Retirement Act (50 U.S.C. 2157), or the
Federal Employees' Retirement System Open Enrollment Act of
1997 (!2) to become subject to the Federal Employees'
Retirement System provided in chapter 84 of title 5, United
States Code, or

(ii) on or after the effective date of an election by such
individual, under regulations issued under section 860 of the
Foreign Service Act of 1980, to become subject to the Foreign
Service Pension System provided in subchapter II of chapter 8
of title I of such Act;

(6) service performed in the employ of the United States or any
instrumentality of the United States if such service is performed
-
(A) in a penal institution of the United States by an inmate
thereof;
(B) by any individual as an employee included under section
5351(2) of title 5, United States Code (relating to certain
interns, student nurses, and other student employees of
hospitals of the Federal Government), other than as a medical
or dental intern or a medical or dental resident in training;
or
(C) by any individual as an employee serving on a temporary
basis in case of fire, storm, earthquake, flood, or other
similar emergency;

(7) service performed in the employ of a State, or any
political subdivision thereof, or any instrumentality of any one
or more of the foregoing which is wholly owned thereby, except
that this paragraph shall not apply in the case of -
(A) service which, under subsection (j), constitutes covered
transportation service,
(B) service in the employ of the Government of Guam or the
Government of American Samoa or any political subdivision
thereof, or of any instrumentality of any one or more of the
foregoing which is wholly owned thereby, performed by an
officer or employee thereof (including a member of the
legislature of any such Government or political subdivision),
and, for purposes of this title with respect to the taxes
imposed by this chapter -
(i) any person whose service as such an officer or employee
is not covered by a retirement system established by a law of
the United States shall not, with respect to such service, be
regarded as an employee of the United States or any agency or
instrumentality thereof, and
(ii) the remuneration for service described in clause (i)
(including fees paid to a public official) shall be deemed to
have been paid by the Government of Guam or the Government of
American Samoa or by a political subdivision thereof or an
instrumentality of any one or more of the foregoing which is
wholly owned thereby, whichever is appropriate,

(C) service performed in the employ of the District of
Columbia or any instrumentality which is wholly owned thereby,
if such service is not covered by a retirement system
established by a law of the United States (other than the
Federal Employees Retirement System provided in chapter 84 of
title 5, United States Code); except that the provisions of
this subparagraph shall not be applicable to service performed -

(i) in a hospital or penal institution by a patient or
inmate thereof;
(ii) by any individual as an employee included under
section 5351(2) of title 5, United States Code (relating to
certain interns, student nurses, and other student employees
of hospitals of the District of Columbia Government), other
than as a medical or dental intern or as a medical or dental
resident in training;
(iii) by any individual as an employee serving on a
temporary basis in case of fire, storm, snow, earthquake,
flood or other similar emergency; or
(iv) by a member of a board, committee, or council of the
District of Columbia, paid on a per diem, meeting, or other
fee basis,

(D) service performed in the employ of the Government of Guam
(or any instrumentality which is wholly owned by such
Government) by an employee properly classified as a temporary
or intermittent employee, if such service is not covered by a
retirement system established by a law of Guam; except that (i)
the provisions of this subparagraph shall not be applicable to
services performed by an elected official or a member of the
legislature or in a hospital or penal institution by a patient
or inmate thereof, and (ii) for purposes of this subparagraph,
clauses (i) and (ii) of subparagraph (B) shall apply,
(E) service included under an agreement entered into pursuant
to section 218 of the Social Security Act, or
(F) service in the employ of a State (other than the District
of Columbia, Guam, or American Samoa), of any political
subdivision thereof, or of any instrumentality of any one or
more of the foregoing which is wholly owned thereby, by an
individual who is not a member of a retirement system of such
State, political subdivision, or instrumentality, except that
the provisions of this subparagraph shall not be applicable to
service performed -
(i) by an individual who is employed to relieve such
individual from unemployment;
(ii) in a hospital, home, or other institution by a patient
or inmate thereof;
(iii) by any individual as an employee serving on a
temporary basis in case of fire, storm, snow, earthquake,
flood, or other similar emergency;
(iv) by an election official or election worker if the
remuneration paid in a calendar year for such service is less
than $1,000 with respect to service performed during any
calendar year commencing on or after January 1, 1995, ending
on or before December 31, 1999, and the adjusted amount
determined under section 218(c)(8)(B) of the Social Security
Act for any calendar year commencing on or after January 1,
2000, with respect to service performed during such calendar
year; or
(v) by an employee in a position compensated solely on a
fee basis which is treated pursuant to section 1402(c)(2)(E)
as a trade or business for purposes of inclusion of such fees
in net earnings from self-employment;

for purposes of this subparagraph, except as provided in
regulations prescribed by the Secretary, the term "retirement
system" has the meaning given such term by section 218(b)(4) of
the Social Security Act;

(8)(A) service performed by a duly ordained, commissioned, or
licensed minister of a church in the exercise of his ministry or
by a member of a religious order in the exercise of duties
required by such order, except that this subparagraph shall not
apply to service performed by a member of such an order in the
exercise of such duties, if an election of coverage under
subsection (r) is in effect with respect to such order, or with
respect to the autonomous subdivision thereof to which such
member belongs;
(B) service performed in the employ of a church or qualified
church-controlled organization if such church or organization has
in effect an election under subsection (w), other than service in
an unrelated trade or business (within the meaning of section
513(a));
(9) service performed by an individual as an employee or
employee representative as defined in section 3231;
(10) service performed in the employ of -
(A) a school, college, or university, or
(B) an organization described in section 509(a)(3) if the
organization is organized, and at all times thereafter is
operated, exclusively for the benefit of, to perform the
functions of, or to carry out the purposes of a school,
college, or university and is operated, supervised, or
controlled by or in connection with such school, college, or
university, unless it is a school, college, or university of a
State or a political subdivision thereof and the services
performed in its employ by a student referred to in section
218(c)(5) of the Social Security Act are covered under the
agreement between the Commissioner of Social Security and such
State entered into pursuant to section 218 of such Act;

if such service is performed by a student who is enrolled and
regularly attending classes at such school, college, or
university;
(11) service performed in the employ of a foreign government
(including service as a consular or other officer or employee or
a nondiplomatic representative);
(12) service performed in the employ of an instrumentality
wholly owned by a foreign government -
(A) if the service is of a character similar to that
performed in foreign countries by employees of the United
States Government or of an instrumentality thereof; and
(B) if the Secretary of State shall certify to the Secretary
of the Treasury that the foreign government, with respect to
whose instrumentality and employees thereof exemption is
claimed, grants an equivalent exemption with respect to similar
service performed in the foreign country by employees of the
United States Government and of instrumentalities thereof;

(13) service performed as a student nurse in the employ of a
hospital or a nurses' training school by an individual who is
enrolled and is regularly attending classes in a nurses' training
school chartered or approved pursuant to State law;
(14)(A) service performed by an individual under the age of 18
in the delivery or distribution of newspapers or shopping news,
not including delivery or distribution to any point for
subsequent delivery or distribution;
(B) service performed by an individual in, and at the time of,
the sale of newspapers or magazines to ultimate consumers, under
an arrangement under which the newspapers or magazines are to be
sold by him at a fixed price, his compensation being based on the
retention of the excess of such price over the amount at which
the newspapers or magazines are charged to him, whether or not he
is guaranteed a minimum amount of compensation for such service,
or is entitled to be credited with the unsold newspapers or
magazines turned back;
(15) service performed in the employ of an international
organization, except service which constitutes "employment" under
subsection (y);
(16) service performed by an individual under an arrangement
with the owner or tenant of land pursuant to which -
(A) such individual undertakes to produce agricultural or
horticultural commodities (including livestock, bees, poultry,
and fur-bearing animals and wildlife) on such land,
(B) the agricultural or horticultural commodities produced by
such individual, or the proceeds therefrom, are to be divided
between such individual and such owner or tenant, and
(C) the amount of such individual's share depends on the
amount of the agricultural or horticultural commodities
produced;

(17) service in the employ of any organization which is
performed (A) in any year during any part of which such
organization is registered, or there is in effect a final order
of the Subversive Activities Control Board requiring such
organization to register, under the Internal Security Act of
1950, as amended, as a Communist-action organization, a Communist-
front organization, or a Communist-infiltrated organization, and
(B) after June 30, 1956;
(18) service performed in Guam by a resident of the Republic of
the Philippines while in Guam on a temporary basis as a
nonimmigrant alien admitted to Guam pursuant to section
101(a)(15)(H)(ii) of the Immigration and Nationality Act (8
U.S.C. 1101(a)(15)(H)(ii));
(19) Service which is performed by a nonresident alien
individual for the period he is temporarily present in the United
States as a nonimmigrant under subparagraph (F), (J), (M), or (Q)
of section 101(a)(15) of the Immigration and Nationality Act, as
amended, and which is performed to carry out the purpose
specified in subparagraph (F), (J), (M), or (Q), as the case may
be;
(20) service (other than service described in paragraph (3)(A))
performed by an individual on a boat engaged in catching fish or
other forms of aquatic animal life under an arrangement with the
owner or operator of such boat pursuant to which -
(A) such individual does not receive any cash remuneration
other than as provided in subparagraph (B) and other than cash
remuneration -
(i) which does not exceed $100 per trip;
(ii) which is contingent on a minimum catch; and
(iii) which is paid solely for additional duties (such as
mate, engineer, or cook) for which additional cash
remuneration is traditional in the industry,

(B) such individual receives a share of the boat's (or the
boats' in the case of a fishing operation involving more than
one boat) catch of fish or other forms of aquatic animal life
or a share of the proceeds from the sale of such catch, and
(C) the amount of such individual's share depends on the
amount of the boat's (or the boats' in the case of a fishing
operation involving more than one boat) catch of fish or other
forms of aquatic animal life,

but only if the operating crew of such boat (or each boat from
which the individual receives a share in the case of a fishing
operation involving more than one boat) is normally made up of
fewer than 10 individuals; or
(21) domestic service in a private home of the employer which -

(A) is performed in any year by an individual under the age
of 18 during any portion of such year; and
(B) is not the principal occupation of such employee.

For purposes of paragraph (20), the operating crew of a boat shall
be treated as normally made up of fewer than 10 individuals if the
average size of the operating crew on trips made during the
preceding 4 calendar quarters consisted of fewer than 10
individuals.
....
(e) State, United States, and citizen
For purposes of this chapter -
(1) State
The term "State" includes the District of Columbia, the
Commonwealth of Puerto Rico, the Virgin Islands, Guam, and
American Samoa.
(2) United States
The term "United States" when used in a geographical sense
includes the Commonwealth of Puerto Rico, the Virgin Islands,
Guam, and American Samoa.

An individual who is a citizen of the Commonwealth of Puerto Rico
(but not otherwise a citizen of the United States) shall be
considered, for purposes of this section, as a citizen of the
United States.
....
(h) American employer
For purposes of this chapter, the term "American employer" means
an employer which is -
(1) the United States or any instrumentality thereof,
(2) an individual who is a resident of the United States,
(3) a partnership, if two-thirds or more of the partners are
residents of the United States,
(4) a trust, if all of the trustees are residents of the United
States, or
(5) a corporation organized under the laws of the United States
or of any State.

(b) Wages
For purposes of this chapter, the term "wages" means all
remuneration for employment, including the cash value of all
remuneration (including benefits) paid in any medium other than
cash; except that such term shall not include -
(1) that part of the remuneration which, after remuneration
(other than remuneration referred to in the succeeding paragraphs
of this subsection) equal to $7,000 with respect to employment
has been paid to an individual by an employer during any calendar
year, is paid to such individual by such employer during such
calendar year. If an employer (hereinafter referred to as
successor employer) during any calendar year acquires
substantially all the property used in a trade or business of
another employer (hereinafter referred to as a predecessor), or
used in a separate unit of a trade or business of a predecessor,
and immediately after the acquisition employs in his trade or
business an individual who immediately prior to the acquisition
was employed in the trade or business of such predecessor, then,
for the purpose of determining whether the successor employer has
paid remuneration (other than remuneration referred to in the
succeeding paragraphs of this subsection) with respect to
employment equal to $7,000 to such individual during such
calendar year, any remuneration (other than remuneration referred
to in the succeeding paragraphs of this subsection) with respect
to employment paid (or considered under this paragraph as having
been paid) to such individual by such predecessor during such
calendar year and prior to such acquisition shall be considered
as having been paid by such successor employer;
(2) the amount of any payment (including any amount paid by an
employer for insurance or annuities, or into a fund, to provide
for any such payment) made to, or on behalf of, an employee or
any of his dependents under a plan or system established by an
employer which makes provision for his employees generally (or
for his employees generally and their dependents) or for a class
or classes of his employees (or for a class or classes of his
employees and their dependents), on account of -
(A) sickness or accident disability (but, in the case of
payments made to an employee or any of his dependents, this
subparagraph shall exclude from the term "wages" only payments
which are received under a workmen's compensation law), or
(B) medical or hospitalization expenses in connection with
sickness or accident disability, or
(C) death;

[(3) Repealed. Pub. L. 98-21, title III, Sec. 324(b)(3)(B),
Apr. 20, 1983, 97 Stat. 124]
(4) any payment on account of sickness or accident disability,
or medical or hospitalization expenses in connection with
sickness or accident disability, made by an employer to, or on
behalf of, an employee after the expiration of 6 calendar months
following the last calendar month in which the employee worked
for such employer;
(5) any payment made to, or on behalf of, an employee or his
beneficiary -
(A) from or to a trust described in section 401(a) which is
exempt from tax under section 501(a) at the time of such
payment unless such payment is made to an employee of the trust
as remuneration for services rendered as such employee and not
as a beneficiary of the trust, or
(B) under or to an annuity plan which, at the time of such
payment, is a plan described in section 403(a),
(C) under a simplified employee pension (as defined in
section 408(k)(1)), other than any contributions described in
section 408(k)(6),
(D) under or to an annuity contract described in section
403(b), other than a payment for the purchase of such contract
which is made by reason of a salary reduction agreement
(whether evidenced by a written instrument or otherwise),
(E) under or to an exempt governmental deferred compensation
plan (as defined in section 3121(v)(3)),
(F) to supplement pension benefits under a plan or trust
described in any of the foregoing provisions of this paragraph
to take into account some portion or all of the increase in the
cost of living (as determined by the Secretary of Labor) since
retirement but only if such supplemental payments are under a
plan which is treated as a welfare plan under section
3(2)(B)(ii) of the Employee Retirement Income Security Act of
1974; (!1)

(G) under a cafeteria plan (within the meaning of section
125) if such payment would not be treated as wages without
regard to such plan and it is reasonable to believe that (if
section 125 applied for purposes of this section) section 125
would not treat any wages as constructively received, or
(H) under an arrangement to which section 408(p) applies,
other than any elective contributions under paragraph (2)(A)(i)
thereof,(!2)


(6) the payment by an employer (without deduction from the
remuneration of the employee) -
(A) of the tax imposed upon an employee under section 3101,
or
(B) of any payment required from an employee under a State
unemployment compensation law,

with respect to remuneration paid to an employee for domestic
service in a private home of the employer or for agricultural
labor;
(7) remuneration paid in any medium other than cash to an
employee for service not in the course of the employer's trade or
business;
[(8) Repealed. Pub. L. 98-21, title III, Sec. 324(b)(3)(B),
Apr. 20, 1983, 97 Stat. 124]
(9) remuneration paid to or on behalf of an employee if (and to
the extent that) at the time of the payment of such remuneration
it is reasonable to believe that a corresponding deduction is
allowable under section 217 (determined without regard to section
274(n));
(10) any payment or series of payments by an employer to an
employee or any of his dependents which is paid -
(A) upon or after the termination of an employee's employment
relationship because of (i) death, or (ii) retirement for
disability, and
(B) under a plan established by the employer which makes
provision for his employees generally or a class or classes of
his employees (or for such employees or class or classes of
employees and their dependents),

other than any such payment or series of payments which would
have been paid if the employee's employment relationship had not
been so terminated;
(11) remuneration for agricultural labor paid in any medium
other than cash;
(12) any contribution, payment, or service, provided by an
employer which may be excluded from the gross income of an
employee, his spouse, or his dependents, under the provisions of
section 120 (relating to amounts received under qualified group
legal services plans);
(13) any payment made, or benefit furnished, to or for the
benefit of an employee if at the time of such payment or such
furnishing it is reasonable to believe that the employee will be
able to exclude such payment or benefit from income under section
127, 129, 134(b)(4), or 134(b)(5);
(14) the value of any meals or lodging furnished by or on
behalf of the employer if at the time of such furnishing it is
reasonable to believe that the employee will be able to exclude
such items from income under section 119;
(15) any payment made by an employer to a survivor or the
estate of a former employee after the calendar year in which such
employee died;
(16) any benefit provided to or on behalf of an employee if at
the time such benefit is provided it is reasonable to believe
that the employee will be able to exclude such benefit from
income under section 74(c), 108(f)(4), 117, or 132;
(17) any payment made to or for the benefit of an employee if
at the time of such payment it is reasonable to believe that the
employee will be able to exclude such payment from income under
section 106(b);
(18) any payment made to or for the benefit of an employee if
at the time of such payment it is reasonable to believe that the
employee will be able to exclude such payment from income under
section 106(d); or
(19) remuneration on account of -
(A) a transfer of a share of stock to any individual pursuant
to an exercise of an incentive stock option (as defined in
section 422(b)) or under an employee stock purchase plan (as
defined in section 423(b)), or
(B) any disposition by the individual of such stock.

Except as otherwise provided in regulations prescribed by the
Secretary, any third party which makes a payment included in wages
solely by reason of the parenthetical matter contained in
subparagraph (A) of paragraph (2) shall be treated for purposes of
this chapter and chapter 22 as the employer with respect to such
wages. Nothing in the regulations prescribed for purposes of
chapter 24 (relating to income tax withholding) which provides an
exclusion from "wages" as used in such chapter shall be construed
to require a similar exclusion from "wages" in the regulations
prescribed for purposes of this chapter.
(c) Employment
For purposes of this chapter, the term "employment" means any
service performed prior to 1955, which was employment for purposes
of subchapter C of chapter 9 of the Internal Revenue Code of 1939
under the law applicable to the period in which such service was
performed, and (A) any service, of whatever nature, performed after
1954 by an employee for the person employing him, irrespective of
the citizenship or residence of either, (i) within the United
States, or (ii) on or in connection with an American vessel or
American aircraft under a contract of service which is entered into
within the United States or during the performance of which and
while the employee is employed on the vessel or aircraft it touches
at a port in the United States, if the employee is employed on and
in connection with such vessel or aircraft when outside the United
States, and (B) any service, of whatever nature, performed after
1971 outside the United States (except in a contiguous country with
which the United States has an agreement relating to unemployment
compensation) by a citizen of the United States as an employee of
an American employer (as defined in subsection (j)(3)), except -
(1) agricultural labor (as defined in subsection (k)) unless -
(A) such labor is performed for a person who -
(i) during any calendar quarter in the calendar year or the
preceding calendar year paid remuneration in cash of $20,000
or more to individuals employed in agricultural labor
(including labor performed by an alien referred to in
subparagraph (B)), or
(ii) on each of some 20 days during the calendar year or
the preceding calendar year, each day being in a different
calendar week, employed in agricultural labor (including
labor performed by an alien referred to in subparagraph (B))
for some portion of the day (whether or not at the same
moment of time) 10 or more individuals; and

(B) such labor is not agricultural labor performed by an
individual who is an alien admitted to the United States to
perform agricultural labor pursuant to sections 214(c) and
101(a)(15)(H) of the Immigration and Nationality Act;

(2) domestic service in a private home, local college club, or
local chapter of a college fraternity or sorority unless
performed for a person who paid cash remuneration of $1,000 or
more to individuals employed in such domestic service in any
calendar quarter in the calendar year or the preceding calendar
year;
(3) service not in the course of the employer's trade or
business performed in any calendar quarter by an employee, unless
the cash remuneration paid for such service is $50 or more and
such service is performed by an individual who is regularly
employed by such employer to perform such service. For purposes
of this paragraph, an individual shall be deemed to be regularly
employed by an employer during a calendar quarter only if -
(A) on each of some 24 days during such quarter such
individual performs for such employer for some portion of the
day service not in the course of the employer's trade or
business, or
(B) such individual was regularly employed (as determined
under subparagraph (A)) by such employer in the performance of
such service during the preceding calendar quarter;

(4) service performed on or in connection with a vessel or
aircraft not an American vessel or American aircraft, if the
employee is employed on and in connection with such vessel or
aircraft when outside the United States;
(5) service performed by an individual in the employ of his
son, daughter, or spouse, and service performed by a child under
the age of 21 in the employ of his father or mother;
(6) service performed in the employ of the United States
Government or of an instrumentality of the United States which is
-
(A) wholly or partially owned by the United States, or
(B) exempt from the tax imposed by section 3301 by virtue of
any provision of law which specifically refers to such section
(or the corresponding section of prior law) in granting such
exemption;

(7) service performed in the employ of a State, or any
political subdivision thereof, or in the employ of an Indian
tribe, or any instrumentality of any one or more of the foregoing
which is wholly owned by one or more States or political
subdivisions or Indian tribes; and any service performed in the
employ of any instrumentality of one or more States or political
subdivisions to the extent that the instrumentality is, with
respect to such service, immune under the Constitution of the
United States from the tax imposed by section 3301;
(8) service performed in the employ of a religious, charitable,
educational, or other organization described in section 501(c)(3)
which is exempt from income tax under section 501(a);
(9) service performed by an individual as an employee or
employee representative as defined in section 1 of the Railroad
Unemployment Insurance Act (45 U.S.C. 351);
(10)(A) service performed in any calendar quarter in the employ
of any organization exempt from income tax under section 501(a)
(other than an organization described in section 401(a)) or under
section 521, if the remuneration for such service is less than
$50, or
(B) service performed in the employ of a school, college, or
university, if such service is performed (i) by a student who is
enrolled and is regularly attending classes at such school,
college, or university, or (ii) by the spouse of such a student,
if such spouse is advised, at the time such spouse commences to
perform such service, that (I) the employment of such spouse to
perform such service is provided under a program to provide
financial assistance to such student by such school, college, or
university, and (II) such employment will not be covered by any
program of unemployment insurance, or
(C) service performed by an individual who is enrolled at a
nonprofit or public educational institution which normally
maintains a regular faculty and curriculum and normally has a
regularly organized body of students in attendance at the place
where its educational activities are carried on as a student in a
full-time program, taken for credit at such institution, which
combines academic instruction with work experience, if such
service is an integral part of such program, and such institution
has so certified to the employer, except that this subparagraph
shall not apply to service performed in a program established for
or on behalf of an employer or group of employers, or
(D) service performed in the employ of a hospital, if such
service is performed by a patient of such hospital;
(11) service performed in the employ of a foreign government
(including service as a consular or other officer or employee or
a nondiplomatic representative);
(12) service performed in the employ of an instrumentality
wholly owned by a foreign government -
(A) if the service is of a character similar to that
performed in foreign countries by employees of the United
States Government or of an instrumentality thereof; and
(B) if the Secretary of State shall certify to the Secretary
of the Treasury that the foreign government, with respect to
whose instrumentality exemption is claimed, grants an
equivalent exemption with respect to similar service performed
in the foreign country by employees of the United States
Government and of instrumentalities thereof;

(13) service performed as a student nurse in the employ of a
hospital or a nurses' training school by an individual who is
enrolled and is regularly attending classes in a nurses' training
school chartered or approved pursuant to State law; and service
performed as an intern in the employ of a hospital by an
individual who has completed a 4 years' course in a medical
school chartered or approved pursuant to State law;
(14) service performed by an individual for a person as an
insurance agent or as an insurance solicitor, if all such service
performed by such individual for such person is performed for
remuneration solely by way of commission;
(15)(A) service performed by an individual under the age of 18
in the delivery or distribution of newspapers or shopping news,
not including delivery or distribution to any point for
subsequent delivery or distribution;
(B) service performed by an individual in, and at the time of,
the sale of newspapers or magazines to ultimate consumers, under
an arrangement under which the newspapers or magazines are to be
sold by him at a fixed price, his compensation being based on the
retention of the excess of such price over the amount at which
the newspapers or magazines are charged to him, whether or not he
is guaranteed a minimum amount of compensation for such service,
or is entitled to be credited with the unsold newspapers or
magazines turned back;
(16) service performed in the employ of an international
organization;
(17) service performed by an individual in (or as an officer or
member of the crew of a vessel while it is engaged in) the
catching, taking, harvesting, cultivating, or farming of any kind
of fish, shellfish, crustacea, sponges, seaweeds, or other
aquatic forms of animal and vegetable life (including service
performed by any such individual as an ordinary incident to any
such activity), except -
(A) service performed in connection with the catching or
taking of salmon or halibut, for commercial purposes, and
(B) service performed on or in connection with a vessel of
more than 10 net tons (determined in the manner provided for
determining the register tonnage of merchant vessels under the
laws of the United States);

(18) service described in section 3121(b)(20);
(19) Service (!3) which is performed by a nonresident alien
individual for the period he is temporarily present in the United
States as a nonimmigrant under subparagraph (F), (J), (M), or (Q)
of section 101(a)(15) of the Immigration and Nationality Act, as
amended (8 U.S.C. 1101(a)(15)(F), (J), (M), or (Q)), and which is
performed to carry out the purpose specified in subparagraph (F),
(J), (M), or (Q), as the case may be;

(20) service performed by a full time student (as defined in
subsection (q)) in the employ of an organized camp -
(A) if such camp -
(i) did not operate for more than 7 months in the calendar
year and did not operate for more than 7 months in the
preceding calendar year, or
(ii) had average gross receipts for any 6 months in the
preceding calendar year which were not more than 33 1/3
percent of its average gross receipts for the other 6 months
in the preceding calendar year; and

(B) if such full time student performed services in the
employ of such camp for less than 13 calendar weeks in such
calendar year; or

(21) service performed by a person committed to a penal
institution.

Well, I see that I've exceeded the character count and have to patch this post up without explicitly quoting the remainder of the necessary presentation, so I will leave you to consult 3306(j), 3322(b), 3401(a), (c), 7651(1), and 7701(c) for yourselves.

[LPC]

Those who reject abstract authority are doomed to face concrete authority.

Amen, brother. Hallelujah!

(Although I think we might be talking at cross-purposes.)

[wserra]

Those who reject abstract authority are doomed to face concrete authority.

Concrete and steel authority, actually.

[Joey Smith]

Those who reject abstract authority are doomed to face concrete authority.

Concrete and steel authority, actually.

Ah, hell, you got to this obvious comeback before I did.

John, are you working out and beefing up? It will make your stay at the Greybar Hotel much less unpleasant. Better get a few nasty-assed tattooes too.

[Doktor Avalanche]

Those who reject abstract authority are doomed to face concrete authority.

Concrete and steel authority, actually.

Ah, hell, you got to this obvious comeback before I did.

John, are you working out and beefing up? It will make your stay at the Greybar Hotel much less unpleasant. Better get a few nasty-assed tattooes too.

And you better learn how to fight, keep your back against the wall, learn to sleep with one eye open and don't pick up the soap.

[Quixote]

Any guesses as to when JB will 1) debate the law or 2) cut and run as usual?

[The Observer]

My guess is that 2) will occur before 1).

[grammarian44]

Any guesses as to when JB will 1) debate the law or 2) cut and run as usual?

I don't think JB ever really debates the law. What he does is issue a series of ramblings that dance around, but never state, his central claim. These ramblings completely disregard law as actually practiced by legal professionals--that is, the kind of legal argument that has a prayer of persuading an actual judge in an actual court (or, for that matter, the IRS). Then when others disagree with him based on their conclusions about what they think his thesis is, he repeatedly insists that the disagreements are misplaced because his interlocutors misunderstood his position in the first place.

The result has a surface appearance of a debate about the law because people appear to be disagreeing about what the law means. But in fact, it's just Bulten constantly saying, "I never said that" in response to any and all arguments premised on what we think his thesis is. He just endlessly distinguishes what we think he said from what he "really" said, all the while refusing to spell out what he "really" said.

[Neckbone]

While it will certainly not be a picnic, the prison to which most 1st time federal offenders are sent is not a Cool Hand Luke chain gang. One of my clients actually waxed nostalgic about his time in the minimum security federal prison camp near Texarkana (willful failure to file). Apparently client met some of his best friends inside.

Neckbone