I believe that I should advise people that the same arguments about a 1040 have been floating around since 1990 when I published my book Which One Are You. It seems that people do not understand what they read because no one that I know has ever used this argument in their case. So I put this chapter, or part of it, out to the people to again show them what they are dealing with in a 1040 Form.

Chapter XXIII

Lets go back to § 3402 (n), and note very carefully that a tax return is to be filed because a liability is to attach. Every time an individual goes into a commercial tribunal, you know it as District Court, they wave a return and use it as evidence, don’t they? Well people, they can’t legally do that because it is not a “document.” Here we go again with terms (definitions) found in Black’s Law 4th Ed. Page 568, which are, in part;

DOCUMENT. In the civil law. Evidence delivered in the forms established by law, of whatever nature such evidence may be.

Foreign document. One which was prepared or executed in, or which comes from, a foreign state or country.

DOCUMENTARY EVIDENCE. Such evidence as is furnished by written instruments, inscriptions, documents of all kinds, and also any inanimate objects admissible for the purpose, as distinguished from `oral' evidence, or that delivered by human beings viva voce.

A piece of paper that is not a document by definition could not be admitted as evidence as a “document,” if I understand the mechanics of the wording. So we will proceed to;

26 CFR 301.7502-1 (b)

(1) Document defined.

(i) The term document, as used in this section, means any return, claim, statement, or other document required to be filed within a prescribed period or on or before a prescribed date under authority of any provision of the internal revenue laws, except as provided in paragraph (b)(1)(ii), (iii), or (iv) of this section.

(ii) The term does not include returns, claims, statements, or other documents that are required under any provision of the internal revenue laws or the regulations thereunder to be delivered by any method other than mailing.

I believe the reason the returns cannot be called a document is that they are not a public document, but a private document for the corporate United States not affecting the people of America called nonresident aliens. If the nonresident alien is engaged in some way with the United States/IRS by agreement, then the returns do apply as a Form in any other court, except a tax court which is a private court for taxpayers, then they become “documents”. Colorable law is great when you can call something red that is green and “that’s the law”, huh? I quote further from:

§ 7502-1 (b) (iii) The term does not include any document filed in any court other than the Tax Court, but the term does include any document filed with the Tax Court, including a petition and a notice of appeal of a decision of the Tax Court.

Here is how they catch you. The W-2 is considered a “statement” and when you attach it to a return you are sending a statement. The W-2 doesn’t change the return into a document but you have fit the filing time due to the W-2 being a statement that was sent with the return. Reread the first paragraph of 7502 again, only more closely.

Remember the definition of YOUR, and whose Court it’s for? Further proving the tax returns are private and therefore voluntary, unless you enter the state of the forum, is this definition under document in Blk’s law;

Public Document. “A state paper, or other instrument of public importance or interest, issued or published by authority of congress or a state legislature. Also any document or record, evidencing or connected with the public business or the administration of public affairs, preserved in or issued by any department of the government. One of the publications printed by order of congress or either house thereof. Broadly any document open to public inspection.”

The W-4 and 1040 are not published in the Federal Register, why? But they have to if they apply to everybody because they have a penalty statement on them. Anybody ever ask where the penalty is stated in a statute created by Congress or your State legislators? The penalty could be that you could be shot. Why would you sign something when you don’t know what the penalty is? Did you know that the penalty statement on the United States forms are made for those within the United States and there is a companion penalty statement for without the United States. Signing the one within the United States admits your liability. Look for the difference in 28 USC § 1746. Can your 1040 be put out for public inspection like stated above? Then is it a public document or private Form?

The Informer