CA 1:
Metallic v. Commissioner of Internal Revenue, 225 Fed.Appx. 1, 99 A.F.T.R.2d (RIA) 3033 (CA1 2007); "Metallic acknowledges that he resides in this country, and so the tax laws apply to
him even if he is not a citizen. See, e.g., 26 CFR § 1.1-1(a)(1) (noting that the tax code imposes a tax on the income of "every individual who is a
citizen or resident of the United States").
US v. Benitez Rexach, 411 F.Supp. 1288, 1291 (US Dist. Court 1st Cir. 1975): "The tax regulations of the United States generally provide that citizens of the United States (fn.7) are liable to pay income tax even if they are not residents of the United States and own no assets or receive no income within the United States. (fn.8) See 26 CFR § 1.1-1(a)(1), P-H 1975 Fed. Taxes Sec. 3423; Cook v. Tait, 265 US 47, 68 L.Ed. 895, 44 S.Ct. 444 (1924); U.S. v. Benitez Rexach, 185 F.Supp. 465 (D.C.P.R. 1960). A citizen is defined by the regulations as a person born or naturalized in the United States and who is
subject to its jurisdiction. Such a definition must be made under the Immigration and Naturalization Act of 1954. See P-H 1975 Fed. Taxes Sec. 3424."
Rowe v. Internal Revenue Service, 97 A.F.T.R.2d (RIA) 2422 (Dist. Court 1st Cir. 2006), quoting IRS' memorandum: "Despite Rowe's attempt to avoid federal income tax liabilities, if Rowe is a citizen of Maine, she is a citizen of the United States. And, even citizenship is not a prerequisite for tax liability as the internal revenue laws apply not only to citizens, but also to residents. See, e.g., Treas. Reg. § 1.1-1(a)(1)" the code imposes an income tax on the income of every individual who is a citizen or resident of the United States." See Dennis v. United States, 660 F.Supp. 870, 875 (C.D. Ill 1987) (challenge to taxing authority of the United States is "fallacious," as it is "well established" that it extends to all residents and citizens, citing § 1.1-1(a)(1). (Mot. Dismiss at 6-7) (footnote
omitted)."
CA 2:
Estate of Petschek v. C.I.R., 738 F.2d 67, 69 (CA2 1984): "In the period prior to the abandonment of citizenship, the individual is taxed as a non-resident citizen. (cite omitted). Generally, a non-resident United States citizen is taxed on his worldwide income. Treas. Reg. § 1.1-1(b), 26 CFR § 1.1-1(b) (1983); Cook v. Tait, 265 US 47, 68 L.Ed. 895, 44 S.Ct. 444 (1924)."
CA 3:
US v. Siceloff, 451 Fed.Appx. 183, 185 (CA3 2011): "To start, Siceloff is clearly obligated to pay taxes as a citizen of the United States. See 26 CFR § 1.1-1(b) ("[A]ll citizens of the United
States, wherever resident, income taxes imposed by the Code are liable to the income taxes imposed by the Code . . .")."
CA 3 District Court:
US v. Lesonik, #12-65 Erie (US Dist. Court of W. Dist. of Pennsylvania Oct. 2, 2012) at fn.1: "We note,
parenthetically, that 26 USC § 1(a) imposes an income tax upon the income of "every" United State citizen and that, pursuant to § 1(a), 26 CFR § 1.1(b) provides that "all citizens of the United States are liable to the income taxes imposed by the Code . . ."
CA 4:
CA 4 (district court):
US. v.
Darland, 2003-1 US Tax Cases (CCH) P50, 437; 91 A.F.T.R.2d (RIA) 2037 (March 26, 2003, US Dist. Court of Maryland): "The source rules of Sections 861-865 do not, as Defendant argues, "exclude from U.S. taxation income earned by US citizens from sources within the United States." Corcoran v. Commissioner of Internal Revenue, T.C. Memo 2002-18, 2002 WL 71029 (US Tax Court 2002), aff'd, 50 Fed.Appx. 738 (CA9 2002). In fact, 26 USC "imposes an income tax on the income of every individual who is a citizen or resident of the United States," and Section 61 defines "gross income" as "all income from whatever source derived," and includes Defendant's business income, pensions, and annuities. See 26 USC § 61(a); 26 CFR § 1.1-1(b)."
CA 5:
Thomason v. Commissioner of Internal Revenue, 401
Fed.Appx. 921, 923: 106 A.F.T.R.2d (RIA) 7049 (CA5 11/15/2010); "Thomason's argument, a variant of the US Sources argument" or "861 argument," has been universally discredited. [See] United States v. Bell, 414 F.3d 474, 475-76 (CA3 2005) (per curiam); see also United States v.
Clayton, 506 F.3d 405, 412 (CA5 2007). "In general, all citizens of the United States .
. . are liable to the income taxes imposed by the Code whether the income is received from sources within or without the United States." [See] Rayner v. Comm'r, 70 Fed.Appx. 739, 740 (CA5 2003) (unpublished) (quoting Treas. Reg. § 1.1-1(b) (2003) (internal quotation marks omitted)."
Rayner v. Commissioner of Internal Revenue, 70 Fed.Appx. 739, 740; 92 A.F.T.R.2d (RIA) 5151 (CA5 2003): "In general, all citizens of the United States are liable to the income taxes imposed by the Code
whether the income is received from sources within or without the United States." (Fn7 which says, "Treas. Reg. § 1.1-1(b) (2003).").
CA 6:
Van Manen v. United States, 73 A.F.T.R.2d (RIA) 2033 (CA6 1994); "Third, Van Manens' jurisdictional argument is unavailing. It is a well established principle that the taxing power of the United States of
America extends to every individual who is a citizen or resident of this nation. 26 CFR § 1.1-1(a)(1); Ponsford v. US, 771 F.2d 1305, 1307 (CA9 1985); Dennis v. US, 660 F.Supp. 870, 875
(C.D. Ill. 1987); Templeton v. IRS, 65O F.Supp. 202, 204-05 (N.D. Ind. 198S), aff'd 808 F.2d 838 (CA7 1986). Moreover, the "jurisdictional" argument has been consistently rejected by the courts. See Dennis, 660 F.Supp.
at 875."
Cinelli v. Commissioner of Internal Revenue, 502 F.2d 695, 697; 34 A.F.T.R.2d (RIA) 5780 (CA6 1974); "The United States taxes all income of its citizens, whether earned here or abroad. Treas. Reg. § 1.1-1(b) (1956); Cook v.
Tait, 265 US 47, 68 L.Ed 895, 44 S.Ct. 444 (1924)."
CA 6 (district court):
US v. Grooters, 86 A.F.T.R.2d (RIA) 6930 (#1:99-cv-488 W.D. Mich. Oct. 27, 2000): "As to whether the United States has jurisdiction to impose income taxes on the Grooters, 26 USC § 1 "imposes an income tax on
the income of every individual who is a citizen or resident of the United States and, to the extent provided by section 871(b) or 877(b), on the income of a nonresident
alien individual." 26 CFR § 1.1-1(a)."
CA 7:
US v. Vallone, 110 A.F.T.R.2d (RIA) 6110 (CA7 9/28/2012): "Vallone wrote a letter to the IRS in which he made a variety of baseless claims, including the assertions that he enjoyed certain rights unique to a "sovereign citizen" born in the United States; that he was neither a citizen nor resident of the United States as those terms are used
in the Fourteenth Amendment or 26 CFR § 1.1-1(a)-(c), the IRS regulation identifying those persons who are subject to income tax by the United States[.]"
CA 8:
US v. Langrehr, 20 Fed.Appx. 587, BB A.F.T.R.2d (RIA) 6348 (CAB 2001): "The district court had jurisdiction because the Langrehrs conceded they were domiciled in Nebraska
and the federal income tax applies to residents as well as citizens. See 26 CFR § 1.1-1(a); United States v. Jagim, 978 F.2d 1032 (CA8 1992), cert.den. 508 US 952 (1993)."
Daggett v. US,
#4:CV-91-3087 (US Dist. Court of Nebraska (9/6/91): "Section 1 of the [Internal Revenue] Code imposes an income tax on the income of every individual who is a citizen or resident of the United States. 26 CFR § 1.1-1(a) (1990)."
CA 9:
Bates v. Commissioner of Internal Revenue, 436 Fed.Appx. 790, 107 A.F.T.R.2d (RIA) 2440 (CA9 6/7/2011): "The contention that the Bateses were not subject to federal income taxes is frivolous.
See United States v. Nelson, (In re Becraft), 885 F.2d 547, 548 (CA9 1989) (order); Treas. Reg. § 1.1-1."
Arnstein v. US, 73 A.F.T.R.2d (RIA) 1815 (CA9 1994): "Arnstein argues that his petition was not an action for a refund of taxes because he is not subject to the Internal Revenue Code, and, therefore, the money seized from him was not taxes. This argument lacks merit. (See 26 USC § 1; 26 CFR § 1.1-1(a)(1) ("Section 1 of the Code imposes an income tax
on the income of every individual who is a citizen or resident of the United States")."
Rintoul v. Commissioner of Internal Revenue, 73 A.F.T.R.2d (RIA) 466 (CA9 1/12/1994): "The internal revenue Code defines "taxpayer" as "any person subject to any internal revenue tax." 26 USC § 7701(a)(14). Every individual who is a
citizen or resident of the United States is subject to income taxation. 26 USC § 1; Treas. Reg. § 1.1-1(a)(1)."
Pekrul v. Commissioner of Internal Revenue, 993 F.2d 884 (CA9
1993): "They claim instead that they are nonresident aliens whose income is not taxable. As did the Tax Court, we reject this frivolous argument because the Pukruls clearly are "taxpayers" whose wages are subject to the federal income tax. See US Const. amend. XVI; 26 USC § 1(c); Treas. Reg. § 1.1-1[.]"
Grammatico v. Commissioner of Internal Revenue, 988 F.2d 119 (CA9 1993): "First, the Grammaticos are "taxpayers" whose wages are subject to federal income tax. See US Const. amend XVI; 26 USC § 1(c); Treas. Reg. 1.1-1[.]"
Smith v. Commissioner of Internal Revenue, 978 F.2d 716 (CA9 1992): "First, the Smiths are "taxpayers" whose wages are subject to federal income tax. See US Const. amend XVI; 26 USC § 1(c); Treas.
Reg. 1.1-1[.]"
Sharon v. Commissioner of Internal Revenue, 952 F.2d 1400 (CA9 1/15/1991): "First, Sharon's wages are not exempt from federal income tax. See US
Const. amend. XVI (granting Congress authority to collect income tax); 26 USC § 1(c) (individual citizens are subject to federal income tax); Treas. Reg. § 1.1-1 "section 1 of the Code imposes [a federal] income tax on every individual who is a citizen or resident of the United States"[.]"
Brayton v. Commissioner of Internal Revenue, 923 F.2d 861 (CA9 1991): "Every individual United States citizen is subject to income taxation. I.R.C. § 1; 26 CFR § 1.1-1(a)(1)[.]"
Despain v. United States, 921 F.2d 279 (CA9 1990): "The CIR, however, is statutorily authorized to impose an income tax on individuals, such as Despain, who are United States citizens. See 26 USC § 1(c)
(income tax on unmarried individuals); Treas. Reg. § 1.1-1 ("section 1 of the Code imposes an income tax on the income of every individual who is a citizen or resident of the United States"); Treas. Reg. § 1.6012-1(a)(1)(i) ("an income tax return must be filed by every individual [with gross income above a certain minimum level who is a] citizen of the United States whether residing at home or abroad")[.]"
US v. White, 921 F.2d 282 (CA9 12/20/1990): "The IRS is statutorily authorized to impose an income tax on United States citizens who reside in the United States and whose income is derived from domestic sources. See 26 USC § 1(c) (section 1(c) of the Code imposes an income tax on unmarried individuals); Treas. Reg. § 1.1-1 ("section 1 of the Code imposes an income tax on the income of every individual who is a citizen of the United States")[.]"
CA 10:
Wheeler v. Commissioner of Internal Revenue, 528 F.3d 773, 776-77 (CA10 1/10/2008): "The very
first section of the Internal Revenue Code, 26 USC § 1, imposes an income tax on the taxable income of every citizen or resident of the United States. See 26 USC § 1; 26 CFR § 1.1-1(a)(1)."
Gallegos v. Commissioner of Internal Revenue, 150 Fed.Appx. 846, 847-48 (CA10 2005): "All citizens of the United are liable for income taxes, and every person born in is a citizen of the United States. 26 CFR § 1.1-1(a), (b), and (c)."
Cox v. Commissioner of Internal
Revenue, 99 F.3d 1149 (CA10 1996): "All citizens of the United States are liable for income taxes and every person born in the United States is a citizen of the United States. See 26 CFR § 1.1-1(b), (c)[.]"
Benson v. US, 70 F.3d 123 (CA10 1995): "It
is well settled that Mr. Ambort, a United States citizen born in California and living in the United States, is subject to the tax laws.
See 26 CFR 1.1-1(b), (c)[.]"
CA 10 Dist. Court:
US v. Smith, 110 A.F.T.R.2d (RIA) 5325 (US Dist. Court New Mexico #12-mc-18-JCH July 13, 2012) at fn.4: "The very first section of the Internal Revenue Code, 26 USC § 1, imposes an income tax on the taxable income of every citizen or resident of the United States.
See 26 USC § 1; 26 CFR § 1.1-1(a)(1)."
US v. Gonzales, (#89-F-1740 Dist. Colorado 2/6/1991) at fn.2: "All United States citizens and resident aliens must pay federal income
tax. 26 CFR § 1.1-1(b)[.]"
CA 11:
Ahmed v. C.I.R., 498 Fed.Appx. 919, 921, 110 A.F.T.R.2d (RIA) 6721 (11/21/2012): "The Sixteenth Amendment to the U.S. Constitution provides that "Congress shall have the power to lay and collect taxes on incomes, from whatever source derived." U.S. Const. Amdn. XVI. The Internal Revenue Code ("IRC") imposes a tax on the
taxable income of every individual who is a citizen or resident of the United States, with some exceptions not applicable here. 26 USC § 1(a)-(d); 26 CFR §
1.1-l(a)."
Langille v. Commissioner of Internal Revenue, 447 Fed.Appx. 130, 132; 108 A.F.T.R.2d (RIA) 7254 (CAll 11/22/2011): "The Sixteenth Amendment to the U.S.
Constitution provides that "Congress shall have the power to lay and collect taxes on incomes, from whatever source derived." U.S. Const. Amdt. XVI. The Internal Revenue Code ("IRC") imposes a tax on the taxable income of every individual who is a citizen or resident of the United States, and estates and trusts, with some exceptions not applicable here. 26 USC § 1(a)-(e); 26 CFR § 1.1-1(a)."
Rotte v. Commissioner of Internal Revenue, 216 Fed.Appx. 826, 827; 99 A.F.T.R.2d (RIA) 615 (CAll 2007); "The Sixteenth Amendment to the U.S. Constitution provides, in part, that "Congress shall have the power to lay and collect taxes on incomes, from whatever source derived... U.S. Const. Amdt. XVI. The Internal Revenue Code ("IRC") imposes a tax on the
taxable income of every individual who is a citizen or resident of the United States, with some exceptions not applicable to Rotte. 26 USC § 1(a)-(d); 26 CFR §
1.1-1(a)."
Wright v. US, Internal Revenue Service, 94 A.F.T.R.2d (RIA) 6247 (M.D. Georgia, Columbus 2004): "[T]oday's Internal Revenue Code still "imposes an
income tax on the income of every individual who is a citizen or resident of the United States." 26 CFR § 1.1-1 (2004)."
Hovind v. US, #3:97-cv-l90-RV (3/25/1998 N.D. of Fla. Pensacola Division): "However, under our federal system, all citizens of the United States are liable for income taxes and every person born in the United States is a citizen of the United States, regardless of state citizenship. See 26 CFR 1.1-l(b), (c)[.]"
CA D.C. :
Haver v. Commissioner of Internal Revenue, 444 F.3d 656 (CA D.C. 2006): "Normally, U.S. citizens are subject to taxation on all of their income no matter where they live, see 26 CFR § 1.1-1(a)-(b) (2005) (interpreting 26 USC § 1 (2000)), with possible offsets for foreign tax credits."
Jombo v. Commissioner of Internal Revenue, 398 F.3d 661, 665 (CA D.C. 2004): "All resident alien individuals are liable to the income taxes imposed by the Code whether the income is received from sources
within or without the United States," 26 CFR § 1.1-1(b), and individuals qualify as resident aliens if the permanent residency status has not been revoked[.]"
Kappus v. Commissioner of Internal Revenue, 337 F.3d 1053, 1055 (CA D.C. 8/8/2003): "All American citizens are subject to U.S. taxes, regardless of where they live or earn their income. See 26 CFR § 1.1-1(b)[.]"
U.S. Supreme Court:
Demore v. Kim, 538 US 510, 155 L.Ed.2d 724, 751, 123 S.Ct. 1708 (2003): "Unlike temporary, nonimmigrant aliens, who are
generally taxed only on income from domestic sources or connected with a domestic business, 26 USC § 872, LPRs, like citizens, are taxed on their worldwide income, 26 CFR § 1.1-1(b), 1.871-l(a), 1.871-2(b) (2002)."
*End citations of Treasury Regulation 1.1-1 decisions.
26 USC §
7701 Definitions.
(a) When used in this title, where not otherwise distinctly expressed or manifestly incompatible with the intent thereof-
(9) United States.-The term "United States" when used in a geographical sense includes only the States and the District of Columbia.
(10) State.-The term "State" shall be
construed to include the District of Columbia, where such construction is necessary to carry out provisions of this title.
Note: Under this definition, Alaska and Hawaii were removed from applicability upon receiving freely associated compact state
status (See P.L. 86-624, § 18(j); P.L. 86-70, § 22(a)). The fifty freely associated compact states are "countries" (See 28 USC § 297(b)).
U.S. Constitution, Amdt. 16, February 25, 1913. "The Congress shall have
power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several States and without regard to any census or enumeration."
Conclusion: The statute, Tax Code
§ 1, makes no mention of anyone's citizenship, but rather alludes only to "individuals," who could very well be the "individual" who has the citizenship referenced in Social Security chapters 2 and 21; that's not an American. Were it not for Treasury Regulation 1.1-1 Americans could not be said to be the subject of any of the Tax Code's provisions. The case law serves well to illustrate that the regulation does all the heavy
lifting.
