"Presumption" or "presumed" means that the trier of fact
must find the existence of the fact presumed unless and
until evidence is introduced which would support a finding
of its nonexistence.
[UCC 1-201 (31)]
Black's Law Dictionary, Sixth Edition, defines "presumption" as
follows:
A presumption is a rule of law, statutory or judicial, by
which finding of a basic fact gives rise to existence of
presumed fact, until presumption is rebutted. ... A legal
device which operates in the absence of other proof to
require that certain inferences be drawn from the available
evidence.
There are, in law, two different and directly opposite kinds
of presumptions: a conclusive presumption and a rebuttable
presumption. A conclusive presumption is one for which proof is
available to render some fact so "conclusive", it cannot be
rebutted. To "rebut" a fact is to expose it as false, to
disprove it. Thus, a "rebuttable fact" is one which can be
disproven and exposed as false. In other words, a rebuttable
fact is a lawyer's way of describing a fact that is not a fact.
(1984 was a long time ago; the book is even older than that.)
The opposite kind of presumption is a rebuttable presumption. A
rebuttable presumption is a one that can be overturned or
disproven by showing sufficient proof. We are interested
primarily in this second type of presumptions -- rebuttable
presumptions -- because the Code of Federal Regulations makes
explicit certain presumptions about nonresident aliens. The
regulations have this to say about the proof of alien residence:
Proof of residence of aliens.
(a) Rules of evidence. The following rules of evidence
shall govern in determining whether or not an alien
within the United States** has acquired residence
therein for purposes of the income tax.
(b) Nonresidence presumed. An alien by reason of his
alienage, is presumed to be a nonresident alien.
[26 CFR 1.871-4]
[emphasis added]
The regulations are very clear about a key presumption which
the IRS does make about aliens. Because of their "alienage",
that is, because of their status as aliens in the first place,
all aliens are presumed by Treasury regulations to be nonresident
aliens. This presumption is built into the law, because the
Code of Federal Regulations
is considered to have the force of law.
(The CFR is judicially noticed, and courts have ruled that the
CFR is a supplement to the published Federal Register,
which puts the general public on actual notice too.) This presumption is
not a conclusive presumption, however; it is a rebuttable
presumption. The regulations establish the rules by which this
presumption can be rebutted or disproven, as follows:
Other aliens. In the case of other [not departing] aliens,
the presumption as to the alien's nonresidence may be
overcome by proof --
(i) That the alien has filed a declaration of his intention
to become a citizen of the United States** under the
naturalization laws; or
(ii) That the alien has filed Form 1078 or its equivalent;
or
(iii) Of acts and statements of the alien showing a definite
intention to acquire residence in the United States**
or showing that his stay in the United States** has
been of such an extended nature as to constitute him a
resident.
[26 CFR 1.871-4]
Filing a declaration of intent to become a U.S.** citizen
will "rebut the presumption". Acts or statements by aliens
showing a definite intent to acquire residence will also "rebut
the presumption". Form 1078 is a Certificate of Alien Claiming
Residence in the United States**. The IRS Printed Product
Catalog, Document 7130, describes this form as follows:
1078 171951 (Each)
Certificate of Alien Claiming Residence in the United States
Who May File. A resident alien may file the original and
one copy of this certificate with the withholding agent to
claim the benefit of U.S.** residence for income tax
purposes. (A withholding agent is responsible for
withholding tax from your income.) D:RF:F Tax Form or
Instruction
[page 10, emphasis added]
Notice, in particular, the explicit reference to "the
benefit of U.S.** residence for income tax purposes". What are
the benefits of U.S.** residence for income tax purposes?
Recall, from the previous chapter, the "benefits" of being under
the protection of Congress and thereby subject to its exclusive
jurisdiction. The actual scope of Social Security, for example,
is limited to the federal zone, except for those outside the zone
who wish to partake of its "benefits" voluntarily. Under the law
of presumption, your use of a social security number can be seen
by the federal government as proof that you have opted to obtain
benefits from the federal zone. Form 1078 is likewise ready-made
for those who begin as nonresident aliens, but later opt to
declare themselves "resident" in the United States** in order to
claim the benefit of that "residence". Simply stated, Form 1078
declares a nonresident alien to be a "resident" for income tax
purposes. It moves nonresident aliens out of the square at row
2/column 2 in The Matrix, and into the square at row 1/column 2.
There are other ways by which the presumed nonresidence of aliens can be rebutted, or disproven, thereby moving their four- square checkers into a square that is within the federal zone. The regulations make reference to Form 1078 or its equivalent. (Try to find a definition of the term "equivalent" in the statute or its regulations.) If nonresident aliens sign a Form W-4, for example, they are presumed to be government employees with income from a source inside the federal zone. Employers are to treat all employees as "residents" and to withhold pay as if the employers have not been instructed otherwise.
Notice how the presumption has shifted. Contrary to the regulations at 26 CFR 1.871-4 (quoted above), employers are told by the IRS to make the opposite "presumption" about the residence of their employees, even if they are not true "employees" as that term is defined in the IRC. If individuals have W-4 and W-2 forms, the presumption is that they were either required to sign these forms, or they have made elections to be treated as residents. Recall that the instructions for Form 1040NR describe the "election to be taxed as a resident alien". This is accomplished by filing an income tax return on Form 1040 or 1040A, and attaching a statement confirming the "election".
An extremely subtle indicator of one's status is the perjury oath which is found on IRS forms. Under Title 28 of the U.S.** Codes, Section 1746, there are two different perjury oaths to which penalties attach: one within the United States**, and one without the United States** (see Appendix R for the precise wording of 28 USC 1746). If an oath is executed without the United States**, it reads, "I declare ... under the laws of the United States of America." If an oath is executed within the United States**, it reads, "I declare ... that the foregoing is true and correct." Thus, your signature under the latter oath can be presumed to mean that you are already subject to the jurisdiction of the United States**. This latter oath is the one found on IRS Form 1040.
It should be clear by now that the IRS may well be making presumptions about your status which are, in fact, not correct. If an original presumption of nonresidence has been rebutted, for example, because a nonresident alien filed one or more 1040 forms in the past, the filed forms do not cast the situation into concrete. The IRS is entitled to formulate a presumption from these filed forms, but this presumption is also rebuttable. If you filed under the mistaken belief that you were required to file, that mistaken belief, in and of itself, does not suddenly turn you into a person who is required to file. Tax liability is not a matter of belief; it is a matter that arises from status and jurisdiction.
The best approach is to "clean the slate". In other words, clear the administrative record of any written documents which may have been filed in error, or in the mistaken belief that the filer was required. In Appendix F of this book, there is an Affidavit of Rescission which can be used to clean the slate. This affidavit is not meant to be a document with universal application, because everyone's situation is different. For example, the affidavit makes certain statements about the laws and regulations which have been studied by the individual who signs it. Not everyone has read these same laws and regulations. The affidavit does, however, cover a wide range of factual matters which will serve to educate the reader about the constructive fraud which Congress and other federal officials have perpetrated on the American people. Various qualified organizations are now available to assist individuals with the procedure for executing this affidavit, filing it with a County Recorder, and serving it on the appropriate government officials. The National Commodity and Barter Association is one such organization. Their address is in the list of organizations found in Appendix M of this book.
Now, let's have a little fun with this law of presumption, as it is called. The law works both ways. This means that you can use it to your advantage as well as anyone else can. One of the most surprising and fascinating discoveries made by the freedom movement in America concerns the bank signature card. If you have a checking or savings account at a bank, you may remember being asked by the bank officer to sign your name on several documents when you opened that account. One of these documents was the bank signature card. You may have been told that the bank needed your signature in order to compare it with the signatures that would be found on the checks you write, to detect forgeries. That explanation sounded reasonable, so you signed your name on the card.
What the bank officer probably did not tell you was that you signed your name on a contract whereby you agreed to abide by all rules and regulations of the Secretary of the Treasury. You see, bank signature cards typically contain such a clause in the fine print. These rules and regulations include, but are not limited to the IRC (all 2,000 pages of it) and the Code of Federal Regulations for the IRC (all 6,000 pages of it). These rules may also include every last word of the Federal Reserve Act, another gigantic statute. Now, did the bank have all 8,000 pages of the IRC and its regulations on exhibit for you to examine upon request, before you signed the card? Your bank should be willing, at the very least, to identify clearly what rules and regulations adhere to your signature.
You are presumed to be a person who knows how to read, and who knows how to read a contract before signing your name to it. Once your signature is on the contract, the federal government is entitled to presume that you knew what you were doing when you signed this contract. Their presumption is that you entered into this contract knowingly, voluntarily, and intentionally. Why? Because your signature is on the contract. That's why. Is this presumption rebuttable? You bet it is. Here's why:
Instead of telling you that the bank needed your signature to catch forgeries, imagine that the bank officer described the signature card as follows:
Your signature on this card will create a contract
relationship between you and the Secretary of the Treasury.
This Secretary is not the U.S. Secretary of the Treasury,
because the U.S. Treasury Department was bankrupted in the
year 1933. The Treasury Department referred to on this card
is a private corporation which has been set up to enforce
private rules and regulations. These rules and regulations
have been established to discharge the bankruptcy of the
federal government. Your signature on this card will be
understood to mean that you are volunteering to subject
yourself to a foreign jurisdiction, a municipal corporation
known as the District of Columbia and its private offspring,
the Federal Reserve system. You accept the benefits of
limited liability offered to you by this corporation for
using their commercial paper, Federal Reserve Notes, to
discharge your own debts without the need for gold or
silver.
By accepting these benefits, you are admitting to the waiver
of all rights guaranteed to you by the Constitution for the
United States of America, because that Constitution cannot
impair any obligations in the contract you will enter by
signing this card. Your waiver of these rights will be
presumed to be voluntary and as a result of knowingly
intelligent acts done with sufficient awareness of the
relevant circumstances and likely consequences, as explained
by the Supreme Court in the case of Brady vs U.S. With your
signature on this card, the Internal Revenue Service, a
collection agency for the Federal Reserve system, will be
authorized to attach levies against any and all of your
account balances in order to satisfy any unpaid liabilities
which the IRS determines to exist. You will waive all
rights against self-incrimination. You will not be entitled
to due process in federal administrative tribunals, where
the U.S. Constitution cannot be invoked to protect you.
Your home, papers and effects will not be secured against
search and seizure. Now, please sign this card.
How does the law of presumption help you in this situation?
First of all, you presumed that your signature was required, to
compare it with the signatures on checks you planned to write.
This was a reasonable presumption, because that's what the bank
officer told you, but it is also a rebuttable presumption,
because of what the fine print says. That fine print can be used
to rebut, or disprove, your presumption when push comes to shove
in a court of law. The federal government is entitled to presume
that you knew what you were doing when you signed this contract.
Well, did you? Did the bank officer explain all the terms and
conditions attached thereto, as explained above? Did you read
all 8,000 pages of law and regulations before deciding to sign
this contract? Did you even know they existed? Was your
signature on this contract a voluntary, intentional and knowingly
intelligent act done with sufficient awareness of all its
relevant consequences and likely circumstances? The Supreme
Court has stated clearly that:
Waivers of Constitutional Rights not only must be voluntary,
but must be knowingly intelligent acts done with sufficient
awareness of the relevant circumstances and likely
consequences.
[Brady vs United States, 397 U.S. 742, 748 (1970)]
Fortunately, the federal government's presumption about you
is also rebuttable. Why? Because the feds are guilty of fraud,
among other reasons, by not disclosing the nature of the
bankruptcy which they are using to envelope the American people,
like an octopus with a suction tentacle in everybody's wallet,
adults and children alike. The banks became unwitting parties to
this fraud because the Congress has obtained a controlling
interest in the banks through the Federal Deposit Insurance
Corporation and their traffic in Federal Reserve Notes and other
commercial paper issued by the Federal Reserve banks, with the
help of their agent, the private Treasury Department.
Because this fraud can attach to bank accounts without your knowledge or consent, it is generally a good idea to notify your bank(s), in writing, that the IRS cannot inspect any of your bank records unless you have specifically authorized such inspections by executing IRS Form 6014. The IRS Printed Products Catalog describes this form as follows:
6014 42996R (Each)
Authorization -- Access to Third Party Records for Internal
Revenue Service Employees
Authorization from Taxpayer to third party for IRS employees
to examine records. Re-numbered as a 4-digit form from
Letter 995(DO) (7/77). Changes suggested per IRM Section
4082.1 to help secure the correct information from the third
party. EX:E:D Tax Related Public Use
[IRS Printed Product Catalog]
[Document 7130, Rev. 6-89, p. 49]
Make explicit reference to this Form in a routine letter to your
bank(s). Inform the appropriate bank officers that they must
have a completed Form 6014 on file, with your authorized
signature, before they can legally allow any IRS employees to
examine your records. Then state, discretely, that you hereby
reserve your fundamental right to withhold your authorized
signature from Form 6014, because it might otherwise constitute a
waiver of your 4th Amendment Rights, and no agency of government
can compel you to waive any of your fundamental Rights such as
those explicitly guaranteed by the 4th Amendment in the
Constitution for the United States of America. (Banks are
chartered by the States in which they do business, and as such
they are "agencies" of State government.) For good measure, you
might also cite pertinent sections in your State Constitution,
particularly if it mandates that the U.S. Constitution is the
Supreme Law of the Land, as it does in the California
Constitution of 1879. Finally, you may wish to state that Form
6014 is not applicable to you anyway, because you are not a
"Taxpayer" as that term is defined by Section 7701(a)(14) of the
Internal Revenue Code. Therefore, the bank is simply not
authorized to release information about you to IRS employees,
period!
Social Security is another example of a fraudulent contract with a built-in presumption. Your signature on the original application for Social Security, the SS-5 Form, is presumed by the federal government to mean that you knew what you were getting into, namely, that you knew it was voluntary, that you knew it wasn't a true insurance program, that you knew it was a tax, that you knew Congress reserved to itself the authority to change the rules at any time, and that you knew it would render you a subject of the Congress because you knowingly, intentionally and voluntarily chose to accept the "benefits" of this government program. Now ask yourself the 64,000 dollar questions: How could you have known any of these things, if nobody told you? How could you have known, if the real truth was systematically kept from you? How could you have known, if all applicable terms and conditions were not disclosed to you before you joined the program? And how could you have made a capable, adult decision in this matter when you signed the form as a minor, or your parents signed it for you? The answers to these questions are all the same: there is just no way.
For the record, Black's Law Dictionary, Sixth Edition, defines "fraud" as follows:
An intentional perversion of truth for the purpose of
inducing another in reliance upon it to part with some
valuable thing belonging to him or to surrender a legal
right. A false representation of a matter of fact, whether
by words or by conduct, by false or misleading allegations,
or by concealment of that which should have been disclosed,
which deceives and is intended to deceive another so that he
shall act upon it to his legal injury.
[emphasis added]
The law with respect to fraud is crystal clear. "Constructive
fraud as well as actual fraud may be the basis of cancellation of
an instrument." El Paso Natural Gas Co. vs Kysar Insurance Co.,
605 Pacific 2d. 240 (1979).
How do you reverse these ominous presumptions which the federal government is entitled to make about the "contract" you signed at your friendly local bank, or the "contract" you signed to apply for Social Security? Spend some time to read carefully the Affidavit found in Appendix F of this book. This Affidavit is normally served on the Secretary of the Treasury. You might also be motivated to obtain and study some of the other books listed in the Bibliography (Appendix N) and/or to join some of the organizations listed in Appendix M. The situation is a serious one, but knowledge can help to set you free. It is better to light a candle than to curse the darkness. And light always drives out darkness; darkness never drives out light.