affidavit of citizenship, domicile, and tax status, form #02.001

8/20/2019 Affidavit of Citizenship, Domicile, and Tax Status, Form #02.001

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Ennahevat ln Oatazgisbap, Hlkaoadg, eih Xex _tetus ]e`g :Olpyra`bt _lvgrgaìty Ghuoetali eih Hgngisg Kaiastry, bttp6//sghk.lr` Nlrk =:.==5, Zgv. 7-5=-:=50

eih es ylur hlkaoadg. An ylu wgrg jlri ai Ekgraoei _ekle lr _weais Asdeih, obgoc tbg tbarh jdloc. Evlah tbgsgolih atgk, wbaob as —_tetutlry jut ilt olistatutalied W._. oatazgi‛, jgoeusg tbas pgrsli bes e hlkaoadg li nghgred

tgrratlry eih il ra`bts. _gg6

Pby Qlu Erg e —ietalied‛. —stetg ietalied‛ , eih Olistatutalied jut ilt _tetutlry Oatazgi, Nlrk #=7.==>bttp6//sghk.lr`/Nlrks/NlrkAihgx.btk

?.8. Jdloc 5:, Hlkaoadg eih Zgsahgiog6 An ylu erg e jgdagvgr (ai @lh), obgoc tbg tbarh jlx ai jdloc :. Obllsai` jlxgs 5tbrlu`b ?, 7, eih > wadd kecg tbg eppdaoeit e —ilitexpeygr‛. Edtgrietavgdy, jgdagvgrs oei obgoc tbg narst jlx eih put

—Cai`hlk ln Bgevgi‛ lr —_katb nekady‛ (ylur nekady iekg lr sgdn-nlrkgh `lvgrikgit) nlr tbg nlrgaì `lvgrikgit.

?.7. Jdloc 5?6 Hapdlketao _tetus. Obgoc eiy jlxgs tbet eppdy. Kgkjgrs sbludh obgoc —Gkpdlygg lr e`git ln @lh‑s`lvgrikgit li gertb‛, wbaob as tbg narst jlx.?.>. Jdloc 58, Nreiobasgs6 Obgoc edd tbg nreiobasgs tbet ylu HLI‑X pertaoapetg ai eih dgevg tblsg tbet ylu hl jdeic

retbgr tbei seyai` —Qgs‛.

?.0. _gotali >6 Obgoc edd tbg etteobkgits ylu wasb tl aioduhg ai _gotali 8.?.2. _aì eih hetg ai jdlocs 50 eih 52.?.1. _tepdg ylur etteobkgits dastgh ai _gotali > tl tbg nlrk ai tbg nlddlwai` lrhgr6

?.1.5. An ylu bevg e olvgr dgttgr lr ltbgr olrrgsplihgiog, put at ai nrlit.?.1.:. An ylu obgocgh atgk 52.5 ai _gotali >, tbgi etteob AZ_ nlrk P-2JGI (Ekgihgh) sgolih. Wsg tbg nlddlwai`

nlrk nlr tbg AZ_ P-2JGI eih HL ILX usg tbg steiherh nlrk6 Dejgd es Giod. E.

AZ_ Nlrk P-2JGI Ekgihgh, Nlrk #=8.:57

bttp6//sghk.lr`/Nlrks/NlrkAihgx.btk

?.1.?. An ylu obgocgh atgk 52.? ai _gotali >, tbgi etteob lig ln tbg watbbldhai` etteobkgits nrlk Eppgihax E ln tbgnlddlwai`. Dejgd es Giod. J6

Nghgred eih _tetg Patbbldhai` Lptalis nlr ]ravetg Gkpdlygrs, Nlrk #=1.==5bttp6//sghk.lr`/Nlrks/NlrkAihgx.btk

?.1.8. Etteob tbas nlrk dest.?.5=. _ujkat tbg nlrk eih jg eveadejdg tl eiswgr eiy qugstalis nrlk tbg rgoapagit.

?.5=.5. An tbg rgoapagit escs qugstalis, tbgi pldatgdy eih sakpdy eiswgr tbgk usai` tbg olitgit ln tbg nrgg Nghgred eih_tetg Patbbldhai` Lptalis nlr ]ravetg Gkpdlygrs pekpbdgt aihaoetgh ejlvg.

?.5=.:. An tbg rgoapagit oei‑t ha`gst tbg dgèd assugs reasgh lr qugstalis tbgk, su``gst tbet tbg olrplretg oluisgd dllcrgeh eih rgjut tbg Eppgihax eih àvg ylu e oedd an tbgy bevg qugstalis.

?.5=.?. An tbg rgoapagit trags tl NLZOG ylu tl put e stetus li tex watbbldhai` nlrks tbet ylu cilw as nedsg, obgoc tbg jlxgs ai _gotali 8 eih aiataed et tbg gih ln geob lptali.

8. ZG_LWZOG_ NLZ NWZXBGZ _XWHQ8.5. Xbg Ili-Zgsahgit Ili-]grsli ]lsatali, Nlrk #=7.=:=-Pby klst Ekgraoeis hlkaoadgh ai stetgs ln tbg Wiali stert

lut es ilirgsahgit edagis uidgss tbgy surrgihgr tbgar stetus tl jgolkg pravadg`gh —rgsahgits‛ eih nghgred —pujdao

lnnaoaeds‛ uihgr tbg Nlrgaì _lvgrgaì Akkuiatags Eot, :2 W._.O. §5>=7(e), eveadejdg et6bttp6//sghk.lr`/Nlrks/NlrkAihgx.btk

8.:. Ejlut AZ_ Nlrk P-2JGI , Nlrk #=8.:=:- Blw tl nadd lut EKGIHGH AZ_ nlrk P-2JGI, eveadejdg et6bttp6//sghk.lr`/Nlrks/NlrkAihgx.btk

8.?. P-2 Etteobkgit6 Oatazgisbap, Nlrk #=8.:51-bgdps gxpdeai ylur oatazgisbap nlr tblsg rgoapagits ln tbas nlrk wbl ergolinusgh.bttp6//sghk.lr`/Nlrks/NlrkAihgx.btk

8.8. P-2 Wphetg/Jeocup Patbbldhai` Xbrget Zgsplisg, Nlrk #=8.::5-usg tbas nlrk tl uphetg ei gxastai` P-2JGI nlrklr gquavedgit an tbg rgoapagit rgsasts tbg uphetg sujkattghbttp6//sghk.lr`/Nlrks/NlrkAihgx.btk

8.7. Igw Barg ]epgrwlrc Etteobkgit , Nlrk #=8.:=? ‟ usg tbas nlrk tl olitrld ylur watbbldhai` et e igw flj an ylu bevgtbg stetus hgsorajgh bgrg.


8.>. Xex Nlrk Etteobkgit , Nlrk #=8.:=5-etteob tbas tl eiy tex nlrk ylu erg olkpgddgh tl nadd lut. Xuris tbg nlrk aitl eilitexpeygr nlrk eih prgvgits prgsukptalis ejlut ylur stetus lr addgèd watbbldhai` lr rgplrtai`


8.0. Ejlut __Is/XAIs li Xex Olrrgsplihgiog, Nlrk #=0.==8-Pby ylu oei‑t put e `lvgrikgit iukjgr li eiy`lvgrikgit nlrk, eveadejdg et6


8.2. Xbg Xrehg lr Jusaigss _oek, Nlrk =7.==5, eveadejdg et6bttp6//sghk.lr`/Nlrks/NlrkAihgx.btk

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Ennahevat ln Oatazgisbap, Hlkaoadg, eih Xex _tetus ]e`g ?Olpyra`bt _lvgrga`ity Ghuoetali eih Hgngisg Kaiastry, bttp6//sghk.lr` Nlrk =:.==5, Zgv. 7-5=-:=50

8.1. Pby ylu erg e —ietalied‛ , —stetg ietalied‛ , eih Olistatutalied jut ilt _tetutlry Oatazgi, Nlrk #=7.==> -Pby yluerg e —ietalied‛ eih e —ili-rgsahgit ili-pgrsli‛ jut ilt e —oatazgi‛ pursueit tl —eots ln Oli`rgss‛6


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Patbbldhai` eih Zgplrtai` Ogrtanaoetg ai Dagu ln AZ_ Nlrk P-2 ]e`g 5 ln :2Olpyra`bt _GHK, bttp6//sghk.lr ,̀ Nlrk =:.==5, Zgv. 7-5=-:=50

PAXBBLDHAI@ EIH ZG]LZXAI@ OGZXANAOEXG_ujkattgh pursueit tl :> O.N.Z. §5.5885-5 eih ai dagu ln AZ_ Nlrk P-2_GOXALI =6 AIXZLHWOXALI

XEJDG LN OLIXGIX__gotali 56 _ujkattgr ainlrketali

5. Iekg:-5=. Ehhrgss, pdeog ln jartb55. Oatazgisbap5:. Hlkaoadg5?. Hapdlketao stetus58. Nghgred nreiobasgs57. Hlkaoadg eih rgsahgiog5>. Xex watbbldhai` dgèd rgquargkgits50. Xex rgplrtai` dgèd rgquargkgits

_gotali :6 Ennahevat ln tex stetus_gotali ?6 Hurgss stetgkgit_gotali 86 Hl ilt ettgkpt tl ehvasg kg wbet tl put li eiy `lvgrikgit nlrk lr tl obei`g tbg stetus hgsorajgh ai tbas nlrk_gotali 76 Keihetlry nreiobasg e`rggkgit_gotali >6 Giodlsurgs_gotali 06 _aìeturg ln _ujkattgr

Eppgihax6 Dgèd ]laits eih Eutblratags

PBQ XBA_ NLZK A_ IGOG__EZQ6Xbas nlrk as igogssery jgoeusg AZ_ hlgs ilt pujdasb nlrks tbet wbaob eddlw tbg perty tl spgoany tbgar stetus es e ili-rgsahgit ili-pgrsli wblas ilt ei —edagi‛ lr stetutlry —aihavahued‛. Edd stetutlry —aihavahueds‛ erg stetutlry — edagis‛ pursueit tl :> O.N.Z. §5.5885-5(o)(?) eih tbg sujkattgras ILX e stetutlry — edagi‛ eih tbgrgnlrg ilt ei —aihavahued‛. Patblut jgai` ei —aihavahued‛, tbgy edsl oeiilt jg e stetutlry —pgrsli‛ uihgr :>W._.O. §00=5(e)(5). Xbg stetus jdloc ai sgotali ? ln tbg P-2 nlrk hlgs ilt bevg e stetus nlr — ili-rgsahgit ili- pgrsli‛ eih edsl hlgs ilt eddlwtbg perty tl spgoany tbet tbgy erg ILX e stetutlry —ilirgsahgit edagi‛ gatbgr . Lig oei jg e —nlrgaìgr‛ watblut jgai` e —nlrgaì pgrsli‛ lr gvgi e—pgrsli‛. Lig oeiilt jg e stetutlry —texpeygr‛ watblut jgai` e —pgrsli‛, eih tbg hgnaiatali ln —pgrsli‛ nluih ai :> W._.O. §0?8? eih >>05(j)hlgs ilt aioduhg tbg sujkattgr nlr tbg purplsgs ln eiy espgot ln Aitgried Zgvgiug Olhg ginlrogkgit.

Xbg prgsukptali rudgs et :> O.N.Z. §5885-5(j)(?) HL ILX eddlw ylu tl prgsukg lr ginlrog eiy stetus LXBGZ tbei tbet wbaob A rgplrt bgrg.Xbas ainlrketali as odessanagh es —rgdaejdg hloukgitetali‛ uihgr tbg rudgs jgoeusg at as saìgh uihgr pgiedty ln pgrfury eih setasnags tbgrgquargkgits nlr e —Patbbldhai` Ogrtanaoetg‛ hgsorajgh ai :> O.N.Z. §5.5885-5(o)(5>) tbrlu`b (o)(52).

Xl jragndy sukkerazg tbg hargot akpeot li ylu, tbg Zgoapagit eih/lr ili-stetutlry —peylr‛6

5. Xbg treiseotalis tl wbaob lur rgdetalisbap rgdetgs erg ilt ai tbg `gl`repbaoed —Wiatgh _tetgs‛ es hgnaigh ai :> W._.O. 00=5(e)(1) eih

(e)(5=) eih tbgrgnlrg erg ilt —W._. slurog‛ peykgits. Igatbgr erg tbgy gerigh jy e stetutlry —oatazgi ln tbg Wiatgh _tetgs‛ ejrleh es—Wiatgh _tetgs‛ as tbgrgai hgnaigh eih tbgrgnlrg tbgy erg ilt nlrgaì slurog peykgits gerigh ejrleh gatbgr. Xbgrgnlrg, lurrgdetalisbap as ilt ̀ lvgrigh jy tbg Aitgried Zgvgiug Olhg.

:. Qlu key ilt hghuot lr watbbldh nrlk ekluits ylu pey kg. Patbbldhai` lidy pgrteais tl Ilirgsahgit Edagis uihgr A.Z.O. Obeptgr :8eih A ek ILX suob ei edagi. Hlai` sl wludh tbgrgnlrg jg e tecai` ln prlpgrty watblut olkpgisetali ai valdetali ln tbg Nantb

Ekgihkgit.?. Qlu key ilt rgplrt eiy ln tbg peykgits kehg usai` eiy pujdasbgh ainlrketali rgturi jgoeusg :> W._.O. §>=85(e) eddlws suob

rgplrts LIDQ ai tbg oesg A ek giè`gh ai e stetutlry —trehg lr jusaigss‛, wbaob as hgnaigh es e pujdao lnnaog ai :> W._.O.§00=5(e)(:>). A ek ILX giè`gh ai e —trehg lr jusaigss‛ eih kecai` dllc dacg A ek as e OZAKG pursueit tl 52 W._.O. §15:.

8. Qlu key ilt rgqugst lr hgkeih e _loaed _gouraty Iukjgr lr Xexpeygr Ahgitanaoetali Iukjgr jgoeusg A ek ilt rgquargh tl àvg ylulig. A ek ilt gdaàjdg tl pertaoapetg eih nlroai` kg tl sujkat lig lr usai` lig eiywey as e orakg pursueit tl 52 W._.O. 15: eih 8:W._.O. §8=2. Nurtbgrklrg, eiy rg̀ udetalis tbet rgquarg seah iukjgr gxoggh tbg solpg ln tbg stetutgs. Ilwbgrg ai tbg stetutgs ergsuob iukjgrs gvgr rgquargh nlr tblsg wbl erg ilt stetutlry —pgrslis‛, —texpeygrs‛, —oatazgis‛, lr —rgsahgits‛.

Xbg judc ln tbas nlrk prlvahgs dgèddy ehkassajdg gvahgiog prlvai` tbg ejlvg tbet ylu key sujkat tl ylur dgèd oluisgd an ylu bevg qugstalis. Atas prlvahgh jgoeusg tbas rgqugst key eppger uiusued lr gvgi grrliglus, jut ai neot as nuddy fustanagh jy tbg gxtgisavg dgèd eutblratags prlvahgh.

An ylu lr ylur dgèd oluisgd bevg qugstalis, A wludh jg beppy tl eiswgr tbgk uihgr pgiedty ln pgrfury an ylu dacg, sl dli` es ylur qugstalis eihylur aitgrprgtetali ln tbas sujkassali dgehai` tl tbg qugstalis erg edsl sujkattgh ai wratai` uihgr pgiedty ln pgrfury.

_GOXALI 56 _WJKAXXGZ AINLZKEXALI5. Iekg

:. Keadai` Ehhrgss(ILX e hlkaoadg)

?. Oaty 8. _tetg

7. Vap >. Oluitry

0. ]blig 2. Gkead

1. Hetg ln Jartb6 5=. ]deog ln Jartb6

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Patbbldhai` eih Zgplrtai` Ogrtanaoetg ai Dagu ln AZ_ Nlrk P-2 ]e`g : ln :2Olpyra`bt _GHK, bttp6//sghk.lr ,̀ Nlrk =:.==5, Zgv. 7-5=-:=50

55. OAXAVGI_BA]6 (Obgoc lidy lig. _gg Eppgihax, atgk #5>-52 nlr gxpdeietali)

5:. HLKAOADG6(Obgoc lidy lig, IL ltbgr —rgsahgiogs‛). _gg eih rgjut tbg nlddlwai` watbai ?= heys an yluhase`rgg lr nlrgvgr jg gstlppgh nrlk detgr obeddgiài` at. Pby Hlkaoadg eih Jgolkai` e—Xexpeygr‛ Zgquarg Qlur Olisgit , Nlrk #=7.==:3 bttp6//sghk.lr`/Nlrks/NlrkAihgx.btk

55.5 Olistatutalied jut ilt stetutlry —Oatazgi‛. —ietalied‛ jut ilt—oatazgi‛ uihgr nghgred dew pursueit tl 2 W._.O. §55=5(e)(:5). Jlriai stetg ln tbg Wiali. ILX ei65. —edagi‛ (pgr :> W._.O. §00=5(j)(5)(E)):. —Aihavahued‛ (pgr :> O.N.Z. §5.5885-5(o )(?)).?. —oatazgi ln tbg Wiatgh _tetgs‛ pgr 2 W._.O. §58=5 eih :> O.N.Z.

§5.5-5(o ) pgr Zl`grs v. Jgddga, 8=5 W._. 257 (5105).—_tetgdgss ]grsli‛ es pgr Igwkei-@rggi v. Ednlisl Derreai, 81=W._. 2:> (5121). Olistatutalied havgrsaty ln oatazgisbap pursueit tlW._. Olist. Ert. AAA. _gotali :, jut ILX stetutlry havgrsaty pursueittl :2 W._.O. §5??:. Zgjut tbg nlddlwai` an ylu hase`rgg watbai ?=heys lr ylu stapudetg at es trutb.bttp6//sghk.lr`/Nlrks/=7-KgkDew/PbyEIetalied.phn

5:.5 Ilinghgred erges watbai hg furg stetg ln tbg Wiali6 \\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\ (stetg iekg).ILX pert ln tbg —_tetg‛ hgnaigh ai :> W._.O. §00=5(e)(5=), 8 W._.O.§55=(h), 8: W._.O. §5?=5(e)(5), lr :2 W._.O. §5??:(h) ilr pert ln tbg`gl`repbaoed sgisg ln —Wiatgh _tetgs‛ hgnaigh ai :> W._.O. §00=5(e)(1),

lr 8: W._.O. §5?=5(e)(:).

Ilt e pldataoed —edagi‛ pursueit tl 2 W._.O. §55=5(e)(?)) ilr e —rgsahgit edagi‛ pursueit tl :> W._.O. §00=5(j)(5)(E) saiog e ietalied ln tbg ietaliWiatgh _tetgs. E oavad sgisgh, lr dgèd "edagi", pursueit tl 2 W._.O.§55=5(e)(?) saiog ilt hlkaoadgh ai tbg `gl`repbaoed sgisgh "Wiatgh

_tetgs" hgnaigh ai gatbgr :> W._.O. §00=5(e)(1) lr 8: W._.O. §5?=5(e)(:).Il —rgsahgiog‛ watbai tbg kgeiai` ln tbg A.Z.O., jgoeusg lidy stetutlry—edagis‛ oei bevg e —rgsahgiog‛ pgr :> O.N.Z. §5.205-:. Olistatutaliedoatazgis lr —ietalieds ln tbg Wiatgh _tetgs*** ln Ekgraoe‛ bevg e hlkaoadgretbgr tbei e rgsahgiog. Lidy pravadg`gh olistatutalied/pldataoed —edagis‛bevg e —rgsahgiog‛.

55.: _tetutlry jut ilt olistatutalied —W._. oatazgi‛.Hgsorajgh ai 2 W._.O. §58=5, 2 W._.O.§55=5(e)(::)(E), eih :> O.N.Z. §5.5-5(o). Jlri linghgred tgrratlry eih hlkaoadgh ai tbg Hastraot lnOldukjae lr nghgred tgrratlry lr plssgssali. Ilt eolistatutalied lr Nlurtggitb Ekgihkgit —oatazgi ln tbgWiatgh _tetgs‛ pgr Zl`grs v. Jgddga, 8=5 W._. 257(5105).

5:.: Cai`hlk ln Bgevgi li Gertb. A bevg e rgdaàlus ljfgotali tl bevai` ei gertbdyhlkaoadg watbai eiy gxastai`, kei-kehg `lvgrikgit. A ek e —treisagit nlrgaìgr‛ jut iltei —aibejateit‛ watb rgspgot tl tbg kei-kehg `lvgrikgit bevai` furashaotali ai tbg pdeogwbgrg A tgkplrerady davg. Xbg Jajdg seys ai ]sedk 21655-5?, Aseaeb 8765:, Hgut. 5=658tbet tbg Gertb wes orgetgh eih as lwigh gxodusavgdy jy @lh eih ILX eiy kei lr

`lvgrikgit ln kgi. At edsl seys ai ]sedk 8060 tbet @lh as tbg Cai` ln edd tbg Gertb.Xbgrgnlrg il lig jut @lh‑s Cai`hlk oei bevg hlkaoadaerags jgoeusg prgsgiog li tbgtgrratlry ln tbg _lvgrgaì as e prgrgquasatg tl edd hgoderetalis ln hlkaoadg eih eddgàeiog.

55.? _tetutlry —W._. ietalied‛. Hgsorajgh ai 2 W._.O.§58=2, 2 W._.O. §55=5(e)(::)(J), eih 2 W._.O. §587:. Jlri eiywbgrg ai tbg oluitry eih hlkaoadgh ai Ekgraoei _ekle lr _weais Asdeih

5:.? Ilt watbai eiy `lvgrikgit li gertb. A obllsg ilt tl pldataoeddy essloaetg watb eiy`rlup lr `lvgrikgit li gertb nlr ky prltgotali. Xbg Narst Ekgihkgit tl tbgOlistatutali prltgots ky ra`bt ln nrgghlk nrlk olkpgddgh essloaetali. A ek e —treisagitnlrgaìgr‛ jut ilt ei —aibejateit‛ ln tbg pdeog wbgrg A davg.

55.8 Nlrgaì Ietalied.Oluitry6\\\\\\\\\\\\\\\\\\\\\. Ilirgsahgit edagiuihgr :> W._.O. §00=5(j)(5)(J) an e pujdao lnnaogr.

5:.8 ‛Wiatgh _tetgs‛ (Hastraot ln Oldukjae, sgg :> W._.O. §00=5(e)(1) eih(e)(5=))

55.7 Hued ietaliedaty. ietalied ln W_E*** (ILX—W._.**‛) pursueit tl 2 W._.O. §55=5(e)(:5) EIH tbgnlddlwai` oluitry, ietali, lr `lvgrikgit6

5:.7 Nghgred erges watbai stetg6\\\\\\\\\\\\\\\\\\\\\(stetg iekg)

55.> Hued ietaliedaty. ietalied ln W_E*** (ILX—W._.**‛) pursueit tl 2 W._.O. §55=5(e)(:5) EIHCai`hlk ln Bgevgi li Gertb.

5:.> Nlrgaì oluitry lr `lvgrikgit6

\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\(iekg ln nlrgaì oluitry lr `lvgrikgit). _gg :> W._.O. §21:(e)(?) nlrhgnaiatali ln —nlrgaì ̀ lvgrikgit‛.

55.0 —Nrgg Aibejateit‛ uihgr tbg Ertaodgs lnOlinghgretali jut ilt Olistatutalied —Oatazgi‛ lr—oatazgi ln tbg Wiatgh _tetgs‛. Ertaodgs ln Olinghgretaliahgitany tbgksgdvgs es —pgrpgtued‛, eih tbgrgnlrg tbasstetus as pgrpgtued.

5:.0 Nghgred tgrratlry lr plssgssali. Xgrratlry/plssgssaliiekg6\\\\\\\\\\\\\\\\\\\\\\\\\\\\

5?. HA]DLKEXAO _XEXW_Xbg nlddlwai` stetusgs olistatutg aitgrietalieddy prltgotgh pgrslis pursueit tl 52 W._.O. §55: wbl erg akkuig (ilt —gxgkpt‛) nrlk nghgredaiolkg texetali pursueit tl :> W._.O. §21:. Xblsg odeakai` suob stetus kust nadg AZ_ Nlrk P-2GR] tl odeak akkuiaty nrlk texetali.

5?.5 Gkpdlygg lr e`git ln @lh‑s `lvgrikgit li gertb. Ejeihligh edd eah eih prltgotali ln kei-kehg stetutlry ietalied dews eihjgoekg e —stetgdgss pgrsli‛ rgdetavg lidy tl tbg ietalied `lvgrikgit pursueit tl Igwkei-@rggi v. Ednlisl Derreai, 81= W._. 2:> (5121), ]bad. ?6:=, ]sedk 551651, ]sedk >262-1.

5?.: Kaiastgr lr ekjessehlr ln e nlrgaì stetg lr `lvgrikgit6\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\(_tetg iekg).

_gg :> W._.O. §21:(e)(?) nlr hgnaiatali ln —nlrgaì ̀ lvgrikgit‛.

5?.? Gkpdlygg lr e`git ln e nlrgaì `lvgrikgit. @lvgrikgit iekg6\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\.

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Patbbldhai` eih Zgplrtai` Ogrtanaoetg ai Dagu ln AZ_ Nlrk P-2 ]e`g ? ln :2Olpyra`bt _GHK, bttp6//sghk.lr ,̀ Nlrk =:.==5, Zgv. 7-5=-:=50

58. NGHGZED NZEIOBA_G_6 (_gg Dajgrty Wiavgrsaty, _gotali 86 bttp6//sghk.lr`/DajgrtyW/DajgrtyW.btk ) Qgs Il 58.5 Aitgried Zgvgiug Olhg, _ujtatdg E —trehg lr jusaigss‛ nreiobasg/gxoasg tex. Edsl oeddgh —aiolkg tex‛.

\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\—trehg lr jusaigss‛ as hgnaigh ai :> W._.O. §00=5(e)(:>) es —tbg nuiotalis ln e pujdao lnnaog‛ ai tbg `lvgrikgit. Xblsg ilt giè`gh erg e —nlrgaì gstetg‛ pursueit tl :> W._.O.§00=5(e)(?5)3 _gg eih rgjut nlddlwai` watbai ?= heys an hase`rgg lr jg bgdh ai hgneudt, gstlppgd, eih deobgs6

Xbg Xrehg lr Jusaigss _oek, Nlrk #=7.==53 bttp6//sghk.lr`/Nlrks/NlrkAihgx.btk)

An —IL‛ as obgocgh tl tbg dgnt, tbg nlddlwai` eppdags6

]ZAÊXG ZGOA]AGIX_ LN XBA_ NLZK6 An ylu erg e pravetg rgoapagit eih tbg eiswgr tl tbg qugstali tl tbg dgnt as —IL‛, ylu erg werigh tbet ylu key ILX usg eiy ln tbgainlrketali prlvahgh jy tbg _ujkattgr ln tbas nlrk lr eiy ln tbg etteobgh nlrks tl sujkat tl tbg `lvgrikgit lr nlr EIQ olkkgroaed purplsg. Xbas kgeis ylu key ilt usg eiy ln

tbg ainlrketali prlvahgh tl prgperg lr sujkat eiy AZ_ ainlrketali rgturi, suob es nlrks P-:, 5=8:_, 5=12, 5=11, C-5, gto. eih tbet ylu rasc orakaied prlsgoutali an ylu hl uihgrtbg prlvasalis ln :> W._.O. §§0:=>, 0:=0, 52 W._.O. §>78, eih 52 W._.O. §15:. Xbas hloukgit edsl olistatutgs ei aihgkianaoetali ln edd pgrslied daejadaty ln tbg pravetg rgoapagitnlr neadurg tl watbbldh lr rgplrt. _ujkattgr e`rggs tl eoogpt edd dgèd olisgqugiogs nlr nlddlwai` tbg olitgit ln tbas nlrk eih tl jgolkg tbg _ujstatutg Hgngiheit ai ei eotalieèaist tbg ]ravetg Zgoapagit nlr nlddlwai` tbg rgquargkgits ln tbas nlrk. Xbas aihgkianaoetali hlgs ILX eppdy tl `lvgrikgit rgoapagits.

@L^GZIKGIX ZGOA]AGIX_ LN XBA_ NLZK6 An rgoapagit ln tbas nlrk as tbg ̀ lvgrikgit eih tbg eiswgr tl tbg qugstali tl tbg dgnt as —IL‛, ylu erg edsl bgrgjy dgèddy i ltanaghtbet eiy ainlrketali rgturis ylu key bevg rgogavgh oliigotgh watb kg, suob es P-:, 5=8:_, 5=12, eih 5=11, erg NED_G eih NZEWHWDGIX eih tbas sujkassali olistatutgs enlrked rgqugst tl olrrgot tbg nedsg rgplrts eih orakaieddy prlsgoutg tbg sujkattgr pursueit tl :> W._.O. §§0:=>, 0:=0, 52 W._.O. §>78, eih 52 W._.O. §15: eih oavaddy prlsgoutgpursueit tl :> W._.O. §08?8 eih ?5 W._.O. §?0:1. Eiy iukjgrs essloaetgh watb tbgsg rgplrts erg prlvahgh uihgr hurgss eih erg ilt —_loaed _gouraty Iukjgrs‛ es hgnaigh ai:= O.N.Z. §8::.5=8 jut retbgr ]ZAÊXGDQ assugh —Ilitexpeygr Ahgitanaoetali Iukjgrs‛ wbaob erg prltgotgh jy olpyra`bt eih pravetg daogisg e`rggkgit eih key ILX jg stlrghai eiy ̀ lvgrikgit olkputgr systgk lr usgh nlr EIQ olkkgroaed purplsg watblut valdetai` tbg daogisg e`rggkgit.

Qgs Il 58.: _loaed _gouraty (_gg 8: W._.O. Obeptgr 0). Eiy eppdaoetalis li nadg erg nreuhudgit eih e iuddaty nlr eiy lig lr klrg ln tbg nlddlwai` rgeslis6 5. Igvgrpgrslieddy kehg eppdaoetali eih tbgrgnlrg ilijaihai`3 :. Igvgr olisgitgh tl pertaoapetg3 ?. Oeiilt dewnuddy olisgit jgoeusg ilt hlkaoadgh li nghgredtgrratlry eih ilt e —W._. oatazgi‛ pgr 2 W._.O. §58=5 lr e —pgrkeigit rgsahgit‛ et tbg takg ln eppdaoetali ai valdetali ln := O.N.Z. §8::.5=83 8. Eotai` es enahuoaery watb il oepeoaty tl olitreot watb nghgred `lvgrikgit. _gg6 Nlrks #=>.==: eih #5?.==0 et bttp6//sghk.lr`/Nlrks/NlrkAihgx.btk.

Hetg tbet WIDEPNWD pertaoapetali wes rgtrleotavgdy tgrkaietgh6\\\\\\\\\\\\\\\\\\(Hetg __E Nlrk 7:5 eih/lr Zgsaìetali ln Olkpgddgh _loaed _gouraty, Nlrk #=>.==:, wes keadgh tl __E eih AZ_)

PEZIAI@6 An tbg eiswgr tl tbas qugstali as —IL‛, eiy _loaed _gouraty Iukjgr lr Xexpeygr Ahgitanaoetali Iukjgr ylu bevg li nadg as NED_G eihkust jg rgklvgh nrlk ylur rgolrhs. Neadurg tl ejahg jy tbas ejsldutg rgquargkgit ln dew as e orakaied valdetali ln 52 W._.O. §5=:2(e)(0), 52 W._.O.§5=:2E, eih e oavad valdetali ln 8: W._.O. §8=2(e)(0) eih 8: W._.O. §8=7(o)(:)(O)(a).Nurtbgr hgteads6 Zgsaìetali ln Olkpgddgh _loaed _gouraty Xrustgg, Nlrk #=>.==:3 bttp6//sghk.lr`/Nlrks/NlrkAihgx.btk

Qgs Il 58.? Nghgred gdgotgh lr epplaitgh —pujdao lnnaogr‛ Qgs Il 58.8 Nghgred —gkpdlygg‛ es hgnaigh ai :> W._.O. §?8=5(o ) eih :> O.N.Z. §?5.?8=5(o )-5Qgs Il 58.7 _tetg-assugh hravgr‑s daogisg. Olrplretg (ilt hg furg) _tetg iekg6\\\\\\\\\\\\\\ Qgs Il 58.> _tetg-assugh kerrae`g daogisg.Qgs Il 58.0 Ettlrigy daogisg (Ehkattgh tl preotaog jy stetg-suprgkg Olurt)Qgs Il 58.2 @lvgrikgit Ahgitanyai` Iukjgrs. An —IL‛ as spgoanagh, tbg nlddlwai` eppdags6

PEZIAI@6 Qlu key ilt usg eiy `lvgrikgit assugh ahgitanyai` iukjgr ai oliigotali watb tbg _ujkattgr, suob es e _loaed _gouraty Iukjgr (__I) eshgnaigh ai := O.N.Z. §8::.5=?(h), Xexpeygr Ahgitanaoetali Iukjgr (XAI) es hgnaigh ai :> W._.O. §>5=1, lr Gkpdlygr Ahgitanaoetali Iukjgr (GAI) es hgnaighai :> W._.O. §>5=1. _ujkattgr6

5. Pludh jg valdetai` tbg dew tl gatbgr rgqugst lr usg e Xexpeygr Ahgitanaoetali Iukjgr. _gg6Pby At as Addgèd nlr Kg tl Zgqugst lr Wsg e Xexpeygr Ahgitanaoetali Iukjgr , Nlrk #=8.:=7

bttp6//sghk.lr`/Nlrks/NlrkAihgx.btk :. As ilt rgquargh tl bevg lr tl usg e _loaed _gouraty Iukjgr lr Xexpeygr Ahgitanaoetali Iukjgr pursueit tl ?5 O.N.Z. §5=?.?8(e)(?)(x) eih ?5 O.N.Z.

§?=>.5= Iltg :.?. Hlgs ilt pertaoapetg eih as ilt dewnuddy gdaàjdg tl pertaoapetg ai _loaed _gouraty lr tbg —trehg lr jusaigss‛ gxoasg texejdg nreiobasg hgsorajgh ai :> W._.O.

_ujtatdg E.8. As ilt ei —edagi‛ nlr wbaob ei Aihavahued Xexpeygr Ahgitanaoetali Iukjgr key dewnuddy jg usgh pursueit tl :> O.N.Z. §?=5.>5=1-5(h)(?). Ilirgsahgit

edagis erg ILX —edagis‛ eih erg ilt gquavedgit. E pgrsli wbl as e —ietalied‛ oei jg e —ilirgsahgit edagi‛ watblut jgai` ei —edagi‛. _gg :> W._.O.§00=5(j)(5)(E) eih :> W._.O. §00=5(j)(5)(J). Nlr nurtbgr hgteads li tbas _OEK, sgg tbg nlddlwai`6Ndewgh Xex Erùkgits tl Evlah , Nlrk #=2.==8, _gotali 7.8bttp6//sghk.lr`/Nlrks/NlrkAihgx.btk

7. Key ilt dewnuddy usg lr plssgss eiy `lvgrikgit ahgitanyai` iukjgr jgoeusg at as —pujdao prlpgrty‛ wbaob jgdli`s tl tbg `lvgrikgit pursueit tl :=O.N.Z. §8::.5=?(h). Lidy —pujdao lnnaogrs‛ li lnnaoaed jusaigss key dewnuddy usg pujdao prlpgrty, eih lidy ai straot eoolrheiog watb dew nlr tbg jgignat lntbg `lvgrikgit eih ilt tbgk es pravetg aihavahueds.

>. As eppgerai` bgrg es e pravetg pgrsli eih ilt e pujdao lnnaogr. An ylu olkpgd kg tl usg e `lvgrikgit ahgitanyai` iukjgr, ylu erg ei eoogsslry tlorakaied olivgrsali ln pravetg prlpgrty tl e pujdao usg eih e pujdao purplsg an ylu oliigot kg lr ky essgts watb e pujdao iukjgr ai valdetali ln 52 W._.O.§>78. Qlu oludh gih up ai fead nlr up tl tgi ygers an ylu put ei ahgitanyai` iukjgr li eiy rgolrhs pgrteaiai` tl kg lr ky prlpgrty, essgts, lr ky

geriai`s nrlk ]ZAÊXG gkpdlykgit.0. Bes jggi e vaotak ln ahgitaty tbgnt, olkpgddgh essloaetali, eih olivgrsali jy tbg `lvgrikgit eih ats e`gits ai jeics eih naieioaed aistatutalis ai tbg pestjy uidewnuddy eih aivlduiterady oliigotai` bak/bgr watb cilwai`dy nedsg eih nreuhudgit ahgitanyai` iukjgrs ai orakaied valdetali ln 52 W._.O. §5=:2(e)(0),52 W._.O. §5=:2E, eih e oavad valdetali ln 8: W._.O. §8=2(e)(0) eih 8: W._.O. §8=7(o)(:)(O)(a). Bg wludh dacg tl prgvgit e rgourrgiog ln tbas jgbevalreèai.

2. Padd nadg e orakaied olkpdeait ai oliigotali watb tbg usg ln eiy `lvgrikgit assugh ahgitanyai` iukjgr oliigotgh watb bas gxodusavgdy ]ZAÊXG dang,prlpgrty, eih dajgrty eih vloangrlusdy prlsgoutg edd tblsg wbl uidewnuddy olkpgd bak tl usg e cilwai`dy nedsg iukjgr lr eiy iukjgr et edd ai lrhgr tlljteai eiy sgrvaog lr prlhuot ai valdetali ln 8: W._.O. §8=2.

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57. HLKAOADG EIH ZG_AHGIOG6 5. Ky hlkaoadg eih ILX —rgsahgiog‛ as tbet aihaoetgh gerdagr ai jdloc 5:. :. Ky hlkaoadg as lutsahg tbg stetutlry —Wiatgh _tetgs‛ hgnaigh ai :> W._.O. §00=5(e)(1) eih lutsahg ln nghgred tgrratlry.?. A ek ilt e stetutlry —rgsahgit‛. Edd —rgsahgits‛ erg stetutlry —edagis‛ pgr :> W._.O. §00=5(j)(8). 8. A HL ILX bevg e stetutlry —rgsahgiog‛ eiywbgrg watbai tbg stetutlry —Wiatgh _tetgs‛ pgr :> O.N.Z. §5.205-:(j) jgoeusg A ek ilt e

stetutlry —edagi‛. An ylu jgdagvg tbet tbg tgrk —rgsahgiog‛ aioduhgs tbg hlkaoadg ln tblsg wbl erg ietalieds ln tbg Wiatgh _tetgs*** LN EKGZAOE eih ili-rgsahgit ILI-pgrslis, pdgesg prlhuog e stetutg tbet gxprgssdy aioduhgs tbas stetus watbai tbg kgeiai` ln tbg tgrk—rgsahgiog‛.

7. Es usgh tbrlu`blut tbas hloukgit, tbg tgrk —stetutlry Wiatgh _tetgs‛ aioduhgs nghgred tgrratlry watbai tbg gxodusavg furashaotali ln Oli`rgsseih ilt watbai tbg gxodusavg furashaotali ln eiy stetg ln tbg Wiali.

5>. XER PAXBBLDHAI@ DG@ED ZGUWAZGKGIX_6 5. PEZIAI@6 Qlu key ilt dewnuddy watbbldh eiy ekluit nrlk ky geriai`s. Xbg rgkeaihgr ln tbas sgotali prlvahgs dgèddy ehkassajdggvahgiog prlvai` wby tbas as.

:. Qlur watbbldhai` as LIDQ li —we`gs‛ es dgèddy hgnaigh ai :> W._.O. §?8=5. Xbg geriai`s ln ili-rgsahgit ILI-pgrslis ilt giè`gh ai e—trehg lr jusaigss‛ es dgèddy hgnaigh erg gxoduhgh nrlk —we`gs‛ pgr :> W._.O. §?8=5(e)(>) eih :> W._.O. §?8=5(e)(55) eih tbgrgnlrg keyilt dewnuddy jgolkg tbg sujfgot ln tex watbbldhai`. An ylu watbbldh, ylu wadd tbgrgnlrg jg ùadty ln tbg nlddlwai` orakgs6:.5. 52 W._.O. §>786 Olivgrsali ln pravetg prlpgrty tl e —pujdao usg‛ eih e —pujdao lnnaog‛. Qlu erg olivgrtai` ky ]ZAÊXG geriai`s

nrlk dejlr aitl e pujdao purplsg eih e —pujdao lnnaog‛ jy nreuhudgitdy eih nedsgdy oliigotai` sekg watb e —trehg lr jusaigss‛. :.:. 52 W._.O. §:=56 Jrajgry ln pujdao lnnaoaeds eih watigssgs. Qlu erg jrajai` pujdao lnnaoaeds wbl wadd rgogavg tbg kligy ylu _XLDG

nrlk kg ai valdetali ln tbg dew. Xbg puiasbkgit as e naig eih up tl 57 ygers ai fead. A rgkaih ylu tbet edd tex watbbldhai`s ergodessanagh es —ànts‛ jy tbg AZ_. _gg AZ_ Hloukgit >:=1, pp. 8-5 eih 8-:, wbaob ahgitany P-: nlrks es —Gstetg eih ànt texgs‛. Edd texwatbbldhai`s erg —ànts‛ tl pujdao lnnaoaeds tbet edsl olistatutg jrajgs. _gg edsl ?5 W._.O. §?:5(h)(:).

:.?. 52 W._.O. §517>(e)(5)(E)(aa)6 Kligy deuihgrai`. Qlu erg deuihgrai` uidewnuddy watbbgdh kliags. Xbg puiasbkgit as e naig up tl$7==,=== eih akpraslikgit nlr up tl twgity ygers.

?. AZ_ ]ujdaoetali 757 aihaoetgs tbet ilirgsahgit edagi aihavahueds wbl àvg ylu AZ_ nlrk P-2JGI erg gxgkpt nrlk jeocup watbbldhai`. Xbasrgquargkgit as edsl nluih ai :> W._.O. §?8=5(e)(>) eih :> O.N.Z. §?5.?8=5(e)(>)-5(j). Xbas nlrk sgrvgs tbg gquavedgit ln AZ_ Nlrk P-2jgoeusg AZ_ hlgsi‑t bevg e nlrk nlr tblsg wbl erg —ili-rgsahgit ili-pgrslis‛, —pgrslis‛, lr —ilitexpeygrs‛.

"Nlrgaì pgrslis wbl prlvahg Nlrk P ‟ 2JGI, Nlrk P ‟ 2GOA, lr Nlrk P ‟ 2GR] (lr eppdaoejdg hloukgiterygvahgiog) erg gxgkpt nrlk jeocup watbbldhaì eih Nlrk 5=11 rgplrtai`."SAZ_ ]ujdaoetali 757, Qger :=50, p. 8[

8. Qlu KEQ ILX dewnuddy tekpgr watb, rgfgot, rgheot eiy plrtali ln, lr edtgr eiy watbbldhai` nlrks tbet A àvg ylu. Qlu kust eoogpt tbgk E_A_ eih key ilt dewnuddy tbrgetgi kg tl obei`g tbgk. An ylu hl, ylu oludh jg prlsgoutgh nlr gxtlrtali.

—Xbg gkpdlygr as ilt eutblrazgh tl edtgr tbg nlrk lr tl hasblilr tbg gkpdlygg's odeak. Xbg ogrtanaoetg `lgs aitlgnngot eutlketaoeddy ai eoolrheiog watb ogrteai steiherhs giukgretgh ai § ?8=:(n)(?).‛ SW._. v. Kedailwsca, ?80 N._upp. ?80 (510:)[

7. Xbg geriai`s oliigotgh watb lur rgdetalisbap hl ilt olistatutg —aiolkg‛ eih tbgrgnlrg oeiilt jg tbg sujfgot ln eiy tex lr watbbldhai` lrrgplrtai` watbai tbg Aitgried Zgvgiug Olhg. Xbg lidy hgnaiatali ln —aiolkg‛ ai tbg Aitgried Zgvgiug Olhg as nluih ai :> W._.O. §>8?(j)eih at aioduhgs LIDQ tbg geriai`s ln e trust lr gstetg. A ek ilt rgprgsgitai` e hlkgstao trust lr gstetg. Ky geriai`s eih ky gitarg gstetgaistgeh erg e —nlrgaì gstetg‛ pursueit tl :> W._.O. §00=5(e)(?5).

>. Eiy geriai`s tbet rgsudt nrlk lur rgdetalisbap hl ilt lraàietg nrlk —slurogs watbai tbg Wiatgh _tetgs‛. Xbg tgrk —Wiatgh _tetgs‛ as hgnaighjgdlw. An ylu hasputg tbas hgnaiatali, pdgesg prlvahg tbg hgnaiatali tbet gxprgssdy ahgitanags stetgs ln tbg Wiali es jgai` aioduhgh ai tbg

kgeiai` ln —Wiatgh _tetgs‛6

XAXDG :> 9 _ujtatdg N 9 OBE]XGZ 01 9 _go. 00=5._go. 00=5. - Hgnaiatalis

(e) Hgnaiatalis

(1) Wiatgh _tetgs

Xbg tgrk ''Wiatgh _tetgs'' wbgi usgh ai e ̀ gl`repbaoed sgisg aioduhgs lidy tbg _tetgs eih tbg Hastraot ln Oldukjae.

(5=) _tetg

Xbg tgrk ''_tetg'' sbedd jg olistrugh tl aioduhg tbg Hastraot ln Oldukjae, wbgrg suob olistruotali as igogssery tloerry lut prlvasalis ln tbas tatdg.

\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\

XAXDG 8 - NDE@ EIH _GED, _GEX LN @L^GZIKGIX, EIH XBG _XEXG_

OBE]XGZ 8 - XBG _XEXG_

_go. 55=. _ekg3 hgnaiatalis(h) Xbg tgrk ''_tetg'' aioduhgs eiy Xgrratlry lr plssgssali ln tbg Wiatgh _tetgs.\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\

— Gxprgssal uiaus gst gxodusal edtgraus. E kexak ln stetutlry aitgrprgtetali kgeiai` tbet tbg gxprgssali ln lig tbai` as tbg gxodusali ln eiltbgr. Jurài v. Nlrjgs, :1? Cy. 87>, 5>1 _.P.:h ?:5, ?:73 Igwjdloc v. Jlwdgs, 50=Lcd. 820, 8= ].:h 5=10, 55==. Kgitali ln lig tbai` akpdags gxodusali ln eiltbgr. Pbgi ogrteai pgrslis lr tbai`s

erg spgoanagh ai e dew, olitreot, lr wadd, ei aitgitali tl gxoduhg edd ltbgrs nrlk ats lpgretali key jg aingrrgh. Wihgr tbas kexak, an stetutg spgoanags lig gxogptali tl e `gigred rudg lr essukgs tl spgoany tbg gnngots ln e ogrteai

prlvasali, ltbgr gxogptalis lr gnngots erg gxoduhgh.‛ SJdeoc‑s Dew Haotaliery, _axtb Ghatali, p. 725[

0. Xbg naieioaed treiseotalis dacgdy tl rgsudt nrlk lur rgdetalisbap erg gxoduhgh nrlk (ilt —sujfgot tl‛ jut ilt —gxgkpt‛) texetali pursueit tl tbg

http://sedm.org/http://sedm.org/http://sedm.org/http://famguardian.org/TaxFreedom/CitesByTopic/UnitedStates.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/UnitedStates.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/UnitedStates.htmhttps://www.law.cornell.edu/uscode/text/26/7701https://www.law.cornell.edu/uscode/text/26/7701https://www.law.cornell.edu/uscode/text/26/7701https://www.law.cornell.edu/uscode/text/26/7701https://www.law.cornell.edu/uscode/text/26/7701https://www.law.cornell.edu/uscode/text/26/7701http://famguardian.org/TaxFreedom/CitesByTopic/residence.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/residence.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/residence.htmhttps://www.law.cornell.edu/uscode/text/26/3401https://www.law.cornell.edu/uscode/text/26/3401https://www.law.cornell.edu/uscode/text/26/3401https://www.law.cornell.edu/uscode/text/26/3401https://www.law.cornell.edu/uscode/text/26/3401https://www.law.cornell.edu/uscode/text/26/3401https://www.law.cornell.edu/uscode/text/26/3401https://www.law.cornell.edu/uscode/text/26/3401https://www.law.cornell.edu/uscode/text/26/3401https://www.law.cornell.edu/uscode/text/18/654https://www.law.cornell.edu/uscode/text/18/654https://www.law.cornell.edu/uscode/text/18/201https://www.law.cornell.edu/uscode/text/18/201https://www.law.cornell.edu/uscode/text/18/1956https://www.law.cornell.edu/uscode/text/18/1956https://www.law.cornell.edu/uscode/text/26/3401https://www.law.cornell.edu/uscode/text/26/3401https://www.law.cornell.edu/uscode/text/26/3401http://a257.g.akamaitech.net/7/257/2422/10apr20061500/edocket.access.gpo.gov/cfr_2006/aprqtr/26cfr31.3401(a)(6)-1.htmhttp://a257.g.akamaitech.net/7/257/2422/10apr20061500/edocket.access.gpo.gov/cfr_2006/aprqtr/26cfr31.3401(a)(6)-1.htmhttp://a257.g.akamaitech.net/7/257/2422/10apr20061500/edocket.access.gpo.gov/cfr_2006/aprqtr/26cfr31.3401(a)(6)-1.htmhttp://famguardian.org/TaxFreedom/Forms/IRS/IRSPub515-2001.pdfhttp://famguardian.org/TaxFreedom/Forms/IRS/IRSPub515-2001.pdfhttp://famguardian.org/TaxFreedom/Forms/IRS/IRSPub515-2001.pdfhttp://web2.westlaw.com/find/default.wl?tf=-1&rs=WLW7.11&referencepositiontype=T&referenceposition=SP%3bf8fc0000f70d0&fn=_top&sv=Split&tc=-1&findtype=L&docname=26USCAS3402&db=1012823&vr=2.0&rp=%2ffind%2fdefault.wl&mt=Westlawhttp://web2.westlaw.com/find/default.wl?tf=-1&rs=WLW7.11&referencepositiontype=T&referenceposition=SP%3bf8fc0000f70d0&fn=_top&sv=Split&tc=-1&findtype=L&docname=26USCAS3402&db=1012823&vr=2.0&rp=%2ffind%2fdefault.wl&mt=Westlawhttp://web2.westlaw.com/find/default.wl?tf=-1&rs=WLW7.11&referencepositiontype=T&referenceposition=SP%3bf8fc0000f70d0&fn=_top&sv=Split&tc=-1&findtype=L&docname=26USCAS3402&db=1012823&vr=2.0&rp=%2ffind%2fdefault.wl&mt=Westlawhttps://www.law.cornell.edu/uscode/text/26/643https://www.law.cornell.edu/uscode/text/26/643https://www.law.cornell.edu/uscode/text/26/643https://www.law.cornell.edu/uscode/text/26https://www.law.cornell.edu/uscode/text/26/subtitle-Fhttps://www.law.cornell.edu/uscode/text/26/subtitle-Fhttps://www.law.cornell.edu/uscode/text/26/subtitle-Fhttps://www.law.cornell.edu/uscode/text/26/subtitle-F/chapter-79https://www.law.cornell.edu/uscode/text/26/subtitle-F/chapter-79https://www.law.cornell.edu/uscode/text/26/7701https://www.law.cornell.edu/uscode/text/26/7701http://famguardian.org/TaxFreedom/CitesByTopic/State.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/State.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/State.htmhttps://www.law.cornell.edu/uscode/text/4/110https://www.law.cornell.edu/uscode/text/4/110http://famguardian.org/TaxFreedom/CitesByTopic/territory.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/territory.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/territory.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/territory.htmhttps://www.law.cornell.edu/uscode/text/4/110http://famguardian.org/TaxFreedom/CitesByTopic/State.htmhttps://www.law.cornell.edu/uscode/text/26/7701https://www.law.cornell.edu/uscode/text/26/subtitle-F/chapter-79https://www.law.cornell.edu/uscode/text/26/subtitle-Fhttps://www.law.cornell.edu/uscode/text/26https://www.law.cornell.edu/uscode/text/26/643http://web2.westlaw.com/find/default.wl?tf=-1&rs=WLW7.11&referencepositiontype=T&referenceposition=SP%3bf8fc0000f70d0&fn=_top&sv=Split&tc=-1&findtype=L&docname=26USCAS3402&db=1012823&vr=2.0&rp=%2ffind%2fdefault.wl&mt=Westlawhttp://famguardian.org/TaxFreedom/Forms/IRS/IRSPub515-2001.pdfhttp://a257.g.akamaitech.net/7/257/2422/10apr20061500/edocket.access.gpo.gov/cfr_2006/aprqtr/26cfr31.3401(a)(6)-1.htmhttps://www.law.cornell.edu/uscode/text/26/3401https://www.law.cornell.edu/uscode/text/18/1956https://www.law.cornell.edu/uscode/text/18/201https://www.law.cornell.edu/uscode/text/18/654https://www.law.cornell.edu/uscode/text/26/3401https://www.law.cornell.edu/uscode/text/26/3401https://www.law.cornell.edu/uscode/text/26/3401http://famguardian.org/TaxFreedom/CitesByTopic/residence.htmhttps://www.law.cornell.edu/uscode/text/26/7701https://www.law.cornell.edu/uscode/text/26/7701http://famguardian.org/TaxFreedom/CitesByTopic/UnitedStates.htmhttp://sedm.org/


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nlddlwai` eutblratags eih tbgrgnlrg ilt sujfgot tl watbbldhai`60.5. :> W._.O. §2>5(e)(?)(O)(a)6 Geriai`s nrlk dejlr ln —ilirgsahgit edagis‛ ilt giè g̀h ai e —trehg lr jusaigss‛ eih wlrcai` ai tbg

—Wiatgh _tetgs‛ as ilt hggkgh tl jg aiolkg nrlk slurogs watbai tbg —Wiatgh _tetgs‛. 0.:. :> W._.O. §?8=5(e)(>)6 Ilirgsahgit edagis hl ilt geri —we`gs‛. 0.?. :> W._.O. §58=:(j)6 Ilirgsahgit edagis hl ilt geri —sgdn -gkpdlykgit aiolkg‛. 0.8. :> W._.O. §2>8(j)(5)(E)6 Geriai`s ln —ilirgsahgit edagis‛ wlrcai` nlr nlrgaì gkpdlygrs suob es pravetg gkpdlygrs hl ilt bevg

geriai` essloaetgh watb e —trehg lr jusaigss ai tbg Wiatgh _tetgs‛ 0.7. :> O.N.Z. §?5.?8=5(e)(>)-5(j)6 Zgkuigretali ln ilirgsahgit edagis lutsahg tbg —Wiatgh _tetgs‛ as ilt sujfgot tl texetali.0.>. :> O.N.Z. §5.20:-:(n)6 Geriai`s ln ilirgsahgit edagis lutsahg tbg —Wiatgh _tetgs‛ hl ilt olistatutg —`rlss aiolkg‛. 0.0. :> O.N.Z. §5.205-0(e)(8)6 Ilirgsahgit edagis ilt giè g̀h ai e —trehg lr jusaigss‛ geri il —`rlss aiolkg‛

2. Xex watbbldhai` as lidy epprlpraetg nlr tblsg bevai` e tex daejadaty. E ili-rgsahgit ILI-pgrsli suob es tbg sujkattgr watb il —aiolkg‛ lrgeriai`s nrlk —slurogs watbai tbg Wiatgh _tetgs‛ uihgr :> W._.O. §205 oei bevg il tex daejadaty. An ylu tbaic ylu, es e pravetg gkpdlygr lrpravetg aistatutali, olistatutg e —slurog watbai tbg Wiatgh _tetgs‛, tbgi wby h ah tbg AZ_ Aitgried Zgvgiug Keiued sey tbg nlddlwai` eihwbgrg erg stetgs ln tbg Wiali aioduhgh ai —Wiatgh _tetgs‛ es hgnaigh ejlvg W._.O. §?8=5(h). A ek ILX ei —gkpdlygg‛, jgoeusg edd —gkpdlyggs‛erg —pujdao lnnaogrs‛ giè`gh ai e —trehg lr jusaigss‛ wbl wlrc nlr tbg Wiatgh _tetgs `lvgrikgit es tbg gquavedgit ln —tgkps‛ lr —Cgddy@ards‛ li dlei tl pravetg gkpdlygrs suob es ylu. A HL ILX olisgit tl eot ai suob oepeoaty, eih tbgrgnlrg ylu oeiilt jg ei —gkpdlygr‛ aitbg olitgxt ln kg6

:> O.N.Z. § ?5.?8=5(o )-5 Gkpdlygg6

"...tbg tgrk Sgkpdlygg[ aioduhgs Sas dakatgh tl[ lnnaogrs eih gkpdlyggs, wbgtbgr gdgotgh lr epplaitgh , ln tbg Wiatgh _tetgs, e Snghgred[_tetg, Xgrratlry, ]ugrtl Zaol lr eiy pldataoed sujhavasali, tbgrgln, lr tbg Hastraot ln Oldukjae, lr eiy e`gioy lr aistrukgitedaty ln

eiy lig lr klrg ln tbg nlrg`lai`. Xbg tgrk 'gkpdlygg' edsl aioduhgs ei lnnaogr ln e olrplretali."\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\

:> W._.O. §?8=5(o ) Gkpdlygg

Nlr purplsgs ln tbas obeptgr, tbg tgrk ''gkpdlygg'' aioduhgs Sas dakatgh tl[ ei lnnaogr, gkpdlygg, lr gdgotgh lnnaoaed ln tbg Wiatgh _tetgs,e _tetg, lr eiy pldataoed sujhavasali tbgrgln, lr tbg Hastraot ln Oldukjae, lr eiy e`gioy lr aistrukgitedaty ln eiy lig lr klrg ln tbg

nlrg`lai`. Xbg tgrk ''gkpdlygg'' edsl aioduhgs ei lnnaogr ln e olrplretali.

\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\

2 Nghgred Zgàstgr, Xugshey, _gptgkjgr 0, 518?, §8=8.5=8, p`. 5::>0

Gkpdlygg6 —Xbg tgrk gkpdlygg spgoanaoeddy aioduhgs lnnaogrs eih gkpdlyggs wbgtbgr gdgotgh lr epplaitgh , ln tbg Wiatgh _tetgs, estetg, tgrratlry, lr pldataoed sujhavasali tbgrgln lr tbg Hastraot ln Oldukjae lr eiy e`gioy lr aistrukgitedaty ln eiy lig lr klrg ln tbg

nlrg`lai`.‛

An ylu hase`rgg watb tbas atgk, pdgesg rgjut tbg ehkassalis et tbg gih ln tbg nlddlwai` hloukgit watbai ?= heys lr jg bgdh ai hgneudt eihgstlppgh tl obeddgi`g detgr6 Pby Qlur @lvgrikgit as Gatbgr e Xbagn lr Qlu Erg e —]ujdao Lnnaogr‛ nlr Nghgred Aiolkg tex ]urplsgs, Nlrk#=7.==23 bttp6//sghk.lr`/Nlrks/NlrkAihgx.btk

5=. Qlu erg lidy daejdg tl watbbldh an ylu erg ei —gkpdlygr‛ eih an A rgogavg —we`gs‛. :> O.N.Z. §?5.?8=?-5, :> O.N.Z. §?5.?555-8, :> O.N.Z.§?5=:-5(o ). Xbg lidy wey A oei rgogavg —we`gs‛ as tl saì e olitreot oeddgh e P-8 ejsgit hurgss olisgitai` tl oedd wbet A geri —we`gs‛ esdgèddy hgnaigh jut ilt olkklidy uihgrstllh. An A hli‑t saì tbg olitreot, tbgi A hli‑t geri —we`gs‛ sujfgot tl eiy watbbldhai` lr rgplrtai`6

—Gvgry kei bes e ietured ra`bt tl tbg nruats ln bas lwi dejlr, as `gigreddy ehkattgh3 eih il ltbgr pgrsli oei ra`btnuddy hgpravg bak ln tblsg nruats, eih epprlpraetg tbgk eèaist bas wadd …‛ SXbg Eitgdlpg, :? W._. >> 3 5= Pbget >>, > D.Gh. :>2 (52:7)[\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\

" Aioduhgh ai tbg ra`bts ln pgrslied dajgrty eih tbg ra`bt ln pravetg prlpgrty--pertecai` ln tbg ieturg ln geob--as tbg ra`bt tl kecg olitreots nlr tbg eoquasatali ln prlpgrty. Obagn ekli` suob olitreots as tbet ln pgrslied gkpdlykgit, jy wbaob dejlr eih ltbgr sgrvaogs erg gxobei`gh nlr kligy lr ltbgr nlrks ln prlpgrty."

"...Xbg ra`bt ln e pgrsli tl sgdd bas dejlr upli suob tgrks es bg hggks prlpgr as, ai ats gssgiog, tbg sekg es tbg ra`bt ln tbg purobesgr ln dejlr tl prgsorajg tbg olihatalis uihgr wbaob bg wadd eoogpt suob dejlr nrlk tbg pgrsli lnngrai` tl sgdd at."\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\

:> O.N.Z. §?5.?8=5(e)-? Ekluits hggkgh we`gs uihgr vlduitery watbbldhai` e`rggkgits

(e) Ai ̀ gigred.

Iltwatbsteihai` tbg gxogptalis tl tbg hgnaiatali ln we`gs spgoanagh ai sgotali ?8=5(e) eih tbg rgùdetalis tbgrguihgr, tbg tgrk—we`gs‛ aioduhgs tbg ekluits hgsorajgh ai pere`repb (j)(5) ln tbas sgotali watb rgspgot tl wbaob tbgrg as e vlduitery watbbld hai`

e`rggkgit ai gnngot uihgr sgotali ?8=:(p). Zgngrgiogs ai tbas obeptgr tl tbg hgnaiatali ln we`gs oliteaigh ai sgotali ?8=5(e) sbedd jghggkgh tl rgngr edsl tl tbas sgotali (§?5.?8=5(e) ‟ ?.

Xatdg :>6 Aitgried Zgvgiug]EZX ?5 ‘ GK]DLQKGIX XERG_ EIH OLDDGOXALI LN AIOLKG XER EX _LWZOG

http://sedm.org/http://sedm.org/http://sedm.org/https://www.law.cornell.edu/uscode/text/26/861https://www.law.cornell.edu/uscode/text/26/861https://www.law.cornell.edu/uscode/text/26/3401https://www.law.cornell.edu/uscode/text/26/3401https://www.law.cornell.edu/uscode/text/26/1402https://www.law.cornell.edu/uscode/text/26/1402https://www.law.cornell.edu/uscode/text/26/864https://www.law.cornell.edu/uscode/text/26/864https://www.law.cornell.edu/uscode/text/26/871https://www.law.cornell.edu/uscode/text/26/871https://www.law.cornell.edu/uscode/text/26/871http://www.irs.gov/irm/part5/ch14s10.htmlhttp://www.irs.gov/irm/part5/ch14s10.htmlhttp://www.irs.gov/irm/part5/ch14s10.htmlhttp://www.irs.gov/irm/part5/ch14s10.htmlhttp://www.irs.gov/irm/part5/ch14s10.htmlhttps://www.law.cornell.edu/uscode/text/26/3401https://www.law.cornell.edu/uscode/text/26/3401https://www.law.cornell.edu/uscode/text/26/3401http://ecfr.gpoaccess.gov/cgi/t/text/text-idx?c=ecfr&sid=4eb97305323bfb5f5adc934a0198a0bd&rgn=div8&view=text&node=26:15.0.1.1.1.5.15.29&idno=26http://ecfr.gpoaccess.gov/cgi/t/text/text-idx?c=ecfr&sid=4eb97305323bfb5f5adc934a0198a0bd&rgn=div8&view=text&node=26:15.0.1.1.1.5.15.29&idno=26https://www.law.cornell.edu/uscode/text/26/3401https://www.law.cornell.edu/uscode/text/26/3401http://sedm.org/Forms/FormIndex.htmhttp://sedm.org/Forms/FormIndex.htmhttp://caselaw.lp.findlaw.com/scripts/getcase.pl?navby=case&court=us&vol=23&page=66http://caselaw.lp.findlaw.com/scripts/getcase.pl?navby=case&court=us&vol=23&page=66http://caselaw.lp.findlaw.com/scripts/getcase.pl?navby=case&court=us&vol=23&page=66http://ecfr.gpoaccess.gov/cgi/t/text/text-idx?c=ecfr&sid=7567980ea1ace4fd3024299be8ea481a&rgn=div5&view=text&node=26:15.0.1.1.1&idno=26#26:15.0.1.1.1.5.15.4http://ecfr.gpoaccess.gov/cgi/t/text/text-idx?c=ecfr&sid=7567980ea1ace4fd3024299be8ea481a&rgn=div5&view=text&node=26:15.0.1.1.1&idno=26#26:15.0.1.1.1.5.15.4http://ecfr.gpoaccess.gov/cgi/t/text/text-idx?c=ecfr;sid=6844642da79eb160ffdd7379a2f9e78f;rgn=div5;view=text;node=26%3A15.0.1.1.1;idno=26;cc=ecfrhttp://ecfr.gpoaccess.gov/cgi/t/text/text-idx?c=ecfr;sid=6844642da79eb160ffdd7379a2f9e78f;rgn=div5;view=text;node=26%3A15.0.1.1.1;idno=26;cc=ecfrhttp://ecfr.gpoaccess.gov/cgi/t/text/text-idx?c=ecfr;sid=6844642da79eb160ffdd7379a2f9e78f;rgn=div5;view=text;node=26%3A15.0.1.1.1;idno=26;cc=ecfrhttp://ecfr.gpoaccess.gov/cgi/t/text/text-idx?c=ecfr;sid=6844642da79eb160ffdd7379a2f9e78f;rgn=div5;view=text;node=26%3A15.0.1.1.1;idno=26;cc=ecfrhttp://ecfr.gpoaccess.gov/cgi/t/text/text-idx?c=ecfr;sid=6844642da79eb160ffdd7379a2f9e78f;rgn=div5;view=text;node=26%3A15.0.1.1.1;idno=26;cc=ecfrhttp://ecfr.gpoaccess.gov/cgi/t/text/text-idx?c=ecfr&sid=7567980ea1ace4fd3024299be8ea481a&rgn=div5&view=text&node=26:15.0.1.1.1&idno=26#26:15.0.1.1.1.5.15.4http://caselaw.lp.findlaw.com/scripts/getcase.pl?navby=case&court=us&vol=23&page=66http://sedm.org/Forms/FormIndex.htmhttps://www.law.cornell.edu/uscode/text/26/3401http://ecfr.gpoaccess.gov/cgi/t/text/text-idx?c=ecfr&sid=4eb97305323bfb5f5adc934a0198a0bd&rgn=div8&view=text&node=26:15.0.1.1.1.5.15.29&idno=26https://www.law.cornell.edu/uscode/text/26/3401http://www.irs.gov/irm/part5/ch14s10.htmlhttp://www.irs.gov/irm/part5/ch14s10.htmlhttps://www.law.cornell.edu/uscode/text/26/871https://www.law.cornell.edu/uscode/text/26/864https://www.law.cornell.edu/uscode/text/26/1402https://www.law.cornell.edu/uscode/text/26/3401https://www.law.cornell.edu/uscode/text/26/861http://sedm.org/


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Patbbldhai` eih Zgplrtai` Ogrtanaoetg ai Dagu ln AZ_ Nlrk P-2 ]e`g > ln :2Olpyra`bt _GHK, bttp6//sghk.lr ,̀ Nlrk =:.==5, Zgv. 7-5=-:=50

_ujpert G ‘ Olddgotali ln Aiolkg Xex et _lurog §?5.?8=:(p)-5 ^lduitery watbbldhai` e`rggkgits.

(e) Ai ̀ gigred.

Ei gkpdlygg eih bas gkpdlygr key gitgr aitl ei e`rggkgit uihgr sgotali ?8=:(j) tl prlvahg nlr tbg watbbldhai` ln aiolkg tex upli peykgits ln ekluits hgsorajgh ai pere`repb (j)(5) ln §?5.?8=5(e) ‟ ?, kehg entgr Hgogkjgr ?5, 510=. Ei e`rggkgit key jg gitgrghaitl uihgr tbas sgotali lidy watb rgspgot tl ekluits wbaob erg aioduhajdg ai tbg `rlss aiolkg ln tbg gkpdlygg uihgr sgotali >5,

eih kust jg eppdaoejdg tl edd suob ekluits peah jy tbg gkpdlygr tl tbg gkpdlygg. Xbg ekluit tl jg watbbgdh pursueit tl eie`rggkgit uihgr sgotali ?8=:(p) sbedd jg hgtgrkaigh uihgr tbg rudgs oliteaigh ai sgotali ?8=: eih tbg rgùdetalis tbgrguihgr. _gg§?5.?8=7(o) ‟ 5, U&E ‟ ? oliogriai` e`rggkgits tl bevg klrg tbei :=-pgrogit Nghgred aiolkg tex watbbgdh nrlk gdaàjdg rlddlvgrhastrajutalis watbai tbg kgeiai` ln sgotali 8=:.

55. An A igvgr àvg ylu ei AZ_ nlrk P-8 eih tbgrgjy olisgit tl oedd wbet A geri —we`gs‛ es hgnaigh ai tbg Aitgried Zgvgiug Olhg, tbgi yluoei‑t dewnuddy watbbldh lr rgplrt eiytbai`655.5. Gvgrytbai` tbet `lgs li tbg AZ_ nlrk P-: olistatutgs _XEXWXLZQ —we`gs‛ es dgèddy hgnaigh eih ilt olkklidy uihgrstllh. 55.:. Xex watbbldhai` LIDQ pgrteais tl —we`gs‛ es dgèddy hgnaigh eih ILX edd geriai`s. Xbg W._. _uprgkg Olurt olinarkgh tbas6

— Pg kust rgfgot ai tbas oesg, es wg bevg rgfgotgh ai oesgs erasai` uihgr tbg Olrplretali Gxoasg Xex Eot ln 51=1 (Hlydg,Olddgotlr, v. Katobgdd Jrltbgrs Ol., :80 W._. 501, ?2 _up. Ot. 8>0, >: D. Gh.--), tbg jrleh olitgitali sujkattgh li jgbednln tbg `lvgrikgit tbet edd rgogapts‘gvgrytbai` tbet olkgs ai-erg aiolkg watbai tbg prlpgr hgnaiatali ln tbg tgrk ‒`rlssaiolkg,‑ eih tbet tbg gitarg prlogghs ln e olivgrsali ln oepated essgts, ai wbetgvgr nlrk eih uihgr wbetgvgroarouksteiogs eoolkpdasbgh, sbludh jg trgetgh es `rlss aiolkg. Ogrteaidy tbg tgrk —aiolkg‑ bes il jrlehgr kgeiai` aitbg 515? eot tbei ai tbet ln 51=1 (sgg _trettli‑s Aihgpgihgiog v. Blwjgrt, :?5 W._. ?11, 85>, 850 _., ?8 _up. Ot. 5?>),eih nlr tbg prgsgit purplsg wg essukg tbgrg as il hanngrgiog ai ats kgeiai` es usgh ai tbg twl eots.‛S_lutbgri ]eoanao Ol., v. Dlwg, :80 W._. ??=, ??7, ?2 _.Ot. 78= (5152)[

55.?. An ylu erg lrhgrgh jy tbg AZ_ tl watbbldh et sai`dg zgrl jgoeusg A rgnusg tl sujkat ei AZ_ nlrk P-8, tbgi ylu kust watbbldh eih

rgplrt LIDQ li —we`gs‛ es stetutlrady hgnaigh eih dakatgh pursueit tl tbg A.Z.O. —trehg lr jusaigss‛ nreiobasg e`rggkgit eih :>W._.O. §>185(e). A hli‑t geri —we`gs‛ an A igvgr olisgitgh tl oedd tbgk —we`gs‛ usai` e pravetg olitreot oeddgh ei AZ_ nlrk P-8.5:. Li tbg sujfgot ln uidewnud watbbldhai`, tbg Jajdg seys tbg nlddlwai`. —Pe`gs‛ es usgh jgdlw akpdags tbg lrhaiery eih gxoduhgs tbg stetutlry

hgnaiatali6

"Plg tl bak wbl juadhs bas blusg jy uira`btglusigss Eih bas obekjgrs jy aifustaog,Pbl Swbgtbgr aihavahued lr ̀ lvgrikgit[ usgs bas iga`bjlr's sgrvaog watblut we`gs

Eih àvgs bak iltbai` nlr bas wlrc,"S Fgr. ::65? , Jajdg, ICF^[

"Olkg ilw, ylu raob, wggp eih blwd nlr ylur kasgrags tbet erg olkai` upli ylu! Qlur raobgs erg olrruptgh, eih ylur èrkgits ergkltb-getgi. Qlur `ldh eih sadvgr erg olrrlhgh, eih tbgar olrrlsali wadd jg e watigss eèaist ylu eih wadd get ylur ndgsb dacg narg. Qlubevg bgepgh up trgesurg ai tbg dest heys. Aihggh tbg we`gs ln tbg dejlrgrs wbl klwgh ylur nagdhs, wbaob ylu cgpt jeoc jy nreuh,

ory lut3 eih tbg orags ln tbg rgepgrs bevg rgeobgh tbg gers ln tbg Dlrh ln _ejletb. Qlu Stbg jusaigss lwigr wbl olitrlds tbg pursgln tbg wlrcgrs[ bevg davgh li tbg gertb ai pdgesurg eih duxury3 ylu bevg nettgigh ylur bgerts es ai e hey ln sdeu`btgr. Qlu bevgolihgkigh, ylu bevg kurhgrgh tbg fust3 bg hlgs ilt rgsast ylu. "S Fekgs 765-> , Jajdg, ICF^[

"Qlu sbedd ilt obget ylur iga`bjlr, ilr rlj bak. Xbg we`gs ln bak wbl as bargh sbedd ilt rgkeai watb ylu edd ia`bt uitad klriai`. "SDgv. 5165? , Jajdg, ICF^[

50. XER ZG]LZXAI@ DG@ED ZGUWAZGKGIX_6 5. PEZIAI@6 At as e orakaied lnngisg tl nadg ainlrketali rgturis eèaist eiy peykgits ylu kecg ai oliigota li watb lur r gdetalisbap .

Nadai` ln nedsg ain lrketali rgturis oerrags sgvgrg oavad eih orakaied pgiedtags. Ainlrketali rgturis a ioduhg AZ_ Nlrks P-:, 5=8:_,5=12, eih 5=11. A oei lidy ger i —we`gs‛ rgplrtejdg li ei AZ_ nlrk P-: an A ek dewnuddy giè`gh ai e —pujdao lnnaog‛ ai tbg W._.@lvgrikgit es rgquargh jy :> W._.O. §>=85(e). ^lduiterady saìai` e olitreot/e`rggkgit oeddgh ei AZ_ nlrk P-8 as tbg lidy wey tbet eili-rgsahgit ILI-pgrsli ilt giè`gh ai e —trehg lr jusaigss‛ oei giè`g ai suob e —pujdao lnnaog‛ pgr :> O.N.Z. §?5.?8=5(e)-?(e), eih :>O.N.Z. §?5.?8=:(p)-5. Ltbgrwasg, at as e orakg tl akpgrslietg e pujdao lnnaogr ai valdetali ln 52 W._.O. §15: tl nadg ei ainlrketali rgturi. Anylu nadg eiy caih ln ainlrketali rgturi rgdetai` tl kg, ylu wadd jg ùadty ln olispareoy tl olkkat edd tbg nlddlwai` orakgs eih oavad ainreotalis65.5. Nedsg ainlrketali rgturis sujkattgh ai valdetali ln :> W._.O. §08?8. ]uiasbkgit as edd ettlrigy nggs pdus twaog tbg nedsg ekluit

rgplrtgh.5.:. Akpgrslietai` e pujdao lnnaogr ai valdetali ln 52 W._.O. §15:. ]uiasbkgit as e naig eih up tl tbrgg ygers ai fead. Lidy —pujdao lnnaogrs‛

oei eot es —texpeygrs‛, eih ylu erg orgetai` e nedsg prgsukptali tbet A ek e —texpeygr‛ jy nadai` nedsg ainlrketali rgturis.

5.?. Olivgrsali ln pravetg prlpgrty tl e pujdao usg, pujdao purplsg, eih pujdao lnnaog es e —watbbldhai` e`git‛ ai valdetali ln 52 W._.O.§>78. 5.8. Akpgrslietai` e stetutlry —W._. oatazgi‛ pursueit tl 52 W._.O. §155. ]uiasbkgit as e naig eih up tl tbrgg ygers ai fead. Lidy stetutlry

eih ilt olistatutalied —W._. oatazgis‛ oei dewnuddy eot es —pujdao lnnaogrs‛ giè`gh ai e —trehg lr jusaigss‛ eih A ek ILX e stetutlry—W._. oatazgi‛ pursueit tl 2 W._.O. §58=5 lr :> W._.O. §00=5(e)(?=), jut retbgr e ili-rgsahgit ili-pgrsli eih OLI_XAXWXALIEDoatazgi.

5.7. Nedsg ainlrketali rgturis ai valdetali ln :> W._.O. §0:=>. ]uiasbkgit as up tl e $5==,=== naig eih ? ygers ai fead tl nadg e nedsgainlrketali rgturi.

5.>. Nedsg ainlrketali rgturis ai valdetali ln :> W._.O. §0:=0. ]uiasbkgit as up tl $5=,=== eih 5 yger ai fead tl sujkat e nedsg ainlrketalirgturi.

5.0. ]grfury ai valdetali ln 52 W._.O. §5==5 eih 52 W._.O. §5>:5. Xbg AZ_ Nlrks P-? eih 5=1> sujkattgh watb tbg ainlrketali rgturi assaìgh uihgr pgiedty ln pgrfury eih vgranags tbg eooureoy ln tbg eoolkpeiyai` ainlrketali rgturi. Xbgsg nlrks erg sujkattgh es e`lvgrikgit lnnaogr eih e`git oeddgh e —watbbldhai` e`git‛ hgnaigh ai :> W._.O. §00=5(e)(5>). Xblsg nlrks erg NZEWHWDGIX ilwtbet ylu bevg jggi iltanagh tbet tbgy erg nedsg eih ylu waddnuddy rgnusg tl gatbgr stlp nadai` tbg nedsg rgplrt lr olrrgot tbg nedsg rgplrts

http://sedm.org/http://sedm.org/http://sedm.org/http://ecfr.gpoaccess.gov/cgi/t/text/text-idx?c=ecfr;sid=6844642da79eb160ffdd7379a2f9e78f;rgn=div6;view=text;node=26%3A15.0.1.1.1.5;idno=26;cc=ecfrhttp://ecfr.gpoaccess.gov/cgi/t/text/text-idx?c=ecfr;sid=6844642da79eb160ffdd7379a2f9e78f;rgn=div6;view=text;node=26%3A15.0.1.1.1.5;idno=26;cc=ecfrhttp://ecfr.gpoaccess.gov/cgi/t/text/text-idx?c=ecfr;sid=6844642da79eb160ffdd7379a2f9e78f;rgn=div6;view=text;node=26%3A15.0.1.1.1.5;idno=26;cc=ecfrhttp://ecfr.gpoaccess.gov/cgi/t/text/text-idx?c=ecfr;sid=6844642da79eb160ffdd7379a2f9e78f;rgn=div6;view=text;node=26%3A15.0.1.1.1.5;idno=26;cc=ecfrhttp://ecfr.gpoaccess.gov/cgi/t/text/text-idx?c=ecfr&sid=6844642da79eb160ffdd7379a2f9e78f&rgn=div8&view=text&node=26:15.0.1.1.1.5.15.64&idno=26http://ecfr.gpoaccess.gov/cgi/t/text/text-idx?c=ecfr&sid=6844642da79eb160ffdd7379a2f9e78f&rgn=div8&view=text&node=26:15.0.1.1.1.5.15.64&idno=26http://biblegateway.com/passage/?search=Jer.%2022:13;&version=50;http://biblegateway.com/passage/?search=Jer.%2022:13;&version=50;http://biblegateway.com/passage/?search=Jer.%2022:13;&version=50;http://biblegateway.com/passage/?search=James%205:1-6;&version=50;http://biblegateway.com/passage/?search=James%205:1-6;&version=50;http://biblegateway.com/passage/?search=James%205:1-6;&version=50;http://biblegateway.com/quicksearch/?quicksearch=wages&qs_version=50http://biblegateway.com/quicksearch/?quicksearch=wages&qs_version=50http://biblegateway.com/quicksearch/?quicksearch=wages&qs_version=50https://www.law.cornell.edu/uscode/text/18/912https://www.law.cornell.edu/uscode/text/18/912https://www.law.cornell.edu/uscode/text/18/912https://www.law.cornell.edu/uscode/text/26/7434https://www.law.cornell.edu/uscode/text/26/7434https://www.law.cornell.edu/uscode/text/26/7434https://www.law.cornell.edu/uscode/text/18/912https://www.law.cornell.edu/uscode/text/18/912https://www.law.cornell.edu/uscode/text/18/912https://www.law.cornell.edu/uscode/text/18/654https://www.law.cornell.edu/uscode/text/18/654https://www.law.cornell.edu/uscode/text/18/654https://www.law.cornell.edu/uscode/text/18/654https://www.law.cornell.edu/uscode/text/18/911https://www.law.cornell.edu/uscode/text/18/911https://www.law.cornell.edu/uscode/text/18/911https://www.law.cornell.edu/uscode/text/8/1401https://www.law.cornell.edu/uscode/text/8/1401https://www.law.cornell.edu/uscode/text/8/1401https://www.law.cornell.edu/uscode/text/26/7206https://www.law.cornell.edu/uscode/text/26/7206https://www.law.cornell.edu/uscode/text/26/7206https://www.law.cornell.edu/uscode/text/26/7207https://www.law.cornell.edu/uscode/text/26/7207https://www.law.cornell.edu/uscode/text/26/7207https://www.law.cornell.edu/uscode/text/18/1001https://www.law.cornell.edu/uscode/text/18/1001https://www.law.cornell.edu/uscode/text/18/1001https://www.law.cornell.edu/uscode/text/18/1621https://www.law.cornell.edu/uscode/text/18/1621https://www.law.cornell.edu/uscode/text/18/1621https://www.law.cornell.edu/uscode/text/18/1621https://www.law.cornell.edu/uscode/text/18/1001https://www.law.cornell.edu/uscode/text/26/7207https://www.law.cornell.edu/uscode/text/26/7206https://www.law.cornell.edu/uscode/text/8/1401https://www.law.cornell.edu/uscode/text/18/911https://www.law.cornell.edu/uscode/text/18/654https://www.law.cornell.edu/uscode/text/18/654https://www.law.cornell.edu/uscode/text/18/912https://www.law.cornell.edu/uscode/text/26/7434https://www.law.cornell.edu/uscode/text/18/912http://biblegateway.com/quicksearch/?quicksearch=wages&qs_version=50http://biblegateway.com/passage/?search=James%205:1-6;&version=50;http://biblegateway.com/passage/?search=Jer.%2022:13;&version=50;http://ecfr.gpoaccess.gov/cgi/t/text/text-idx?c=ecfr&sid=6844642da79eb160ffdd7379a2f9e78f&rgn=div8&view=text&node=26:15.0.1.1.1.5.15.64&idno=26http://ecfr.gpoaccess.gov/cgi/t/text/text-idx?c=ecfr;sid=6844642da79eb160ffdd7379a2f9e78f;rgn=div6;view=text;node=26%3A15.0.1.1.1.5;idno=26;cc=ecfrhttp://sedm.org/


10/31


edrgehy nadgh.:. AZ_ ]ujdaoetali 757 aihaoetgs tbet ilirgsahgit edagis wbl àvg ylu AZ_ nlrk P-2JGI erg gxgkpt nrlk 5=11 rgplrtai`. Xbas nlrk sgrvgs

tbg gquavedgit purplsg eih as e supgrsgt ln tbet nlrk. At, retbgr tbei tbg P-2JGI, beh tl jg orgetgh eih sujkattgh jgoeusg sujkattgr asILX e —ilirgsahgit edagi‛ lr —pgrsli‛, jut retbgr e —ili-rgsahgit ili-pgrsli‛ ilt sujfgot jut ilt stetutlrady —gxgkpt‛ ai rgdetali tl tbgAitgried Zgvgiug Olhg _ujtatdgs E eih O.

"Nlrgaì pgrslis wbl prlvahg Nlrk P ‟ 2JGI, Nlrk P ‟ 2GOA, lr Nlrk P ‟ 2GR] (lr eppdaoejdg hloukgitery gvahgiog) erg gxgkpt nrlk jeocup watbbldhai` eih Nlrk 5=11 rgplrtaì ."S AZ_ ]ujdaoetali 757, Qger :=50, p. 8[

?. :> W._.O. §>=85 seys tbet lidy geriai`s oliigotgh watb e —trehg lr jusaigss‛ key jg rgplrtgh li ei ainlrketali rgturi suob es AZ_ nlrks

P-:, P-?, 5=8:-_, 5=1>, eih 5=11.XAXDG :> 9 _ujtatdg N 9 OBE]XGZ >5 9 _ujobeptgr E 9 ]EZX AAA 9 _ujpert J 9 § >=85§ >=85. Ainlrketali et slurog

(e) ]eykgits ln $>== lr klrg

Edd pgrslis giè`gh ai e trehg lr jusaigss eih kecai` peykgit ai tbg olursg ln suob trehg lr jusaigss tl eiltbgr pgrsli , ln rgit,sederags, we`gs, prgkauks, eiiuatags, olkpgisetalis, rgkuigretalis, gkldukgits, lr ltbgr naxgh lr hgtgrkaiejdg èais, prlnats, eihaiolkg (ltbgr tbei peykgits tl wbaob sgotali >=8: (e)(5), >=88 (e)(5), >=80 (g), >=81 (e), lr >=7=I (e) eppdags, eih ltbgr tbei

peykgits watb rgspgot tl wbaob e stetgkgit as rgquargh uihgr tbg eutblraty ln sgotali >=8: (e)(:), >=88 (e)(:), lr >=87), ln $>== lrklrg ai eiy texejdg yger, lr, ai tbg oesg ln suob peykgits kehg jy tbg Wiatgh _tetgs, tbg lnnaogrs lr gkpdlyggs ln tbg Wiatgh _tetgsbevai` ainlrketali es tl suob peykgits eih rgquargh tl kecg rgturis ai rgèrh tbgrgtl jy tbg rgùdetalis bgrgaientgr prlvahgh nlr,

sbedd rgihgr e trug eih eoouretg rgturi tl tbg _gorgtery, uihgr suob rgùdetalis eih ai suob nlrk eih keiigr eih tl suob gxtg it es key jg prgsorajgh jy tbg _gorgtery, sgttai` nlrtb tbg ekluit ln suob èais, prlnats, eih aiolkg, eih tbg iekg eih ehhrgss ln tbg rgoapagit ln suob peykgit.

8. Ilig ln tbg geriai`s oliigotgh watb lur rgdetalisbap pgrteais tl e —trehg lr jusaigss‛ es stetutlrady hgnaigh jgdlw, eih tbgrgnlrg as ilt

sujfgot tl rgplrtai`6:> W._.O. _go. 00=5(e)(:>)

"Xbg tgrk 'trehg lr jusaigss' aioduhgs tbg pgrnlrkeiog ln tbg nuiotalis ln e pujdao lnnaog."

7. Xbg tgrk —aiolkg‛ as hgnaigh ai :> W._.O. §>8?(j), eih lidy —aiolkg‛ key jg rgplrtgh. _aiog A ek ILX ei —gstetg lr trust‛, A geri ilrgplrtejdg —aiolkg‛6

XAXDG :> 9 _ujtatdg E 9 OBE]XGZ 5 9 _ujobeptgr F 9 ]EZX A 9 _ujpert E 9 § >8?§>8?. Hgnaiatalis eppdaoejdg tl sujperts E, J, O, eih H

(j) Aiolkg

Nlr purplsgs ln tbas sujpert eih sujperts J, O, eih H, tbg tgrk —aiolkg‛, wbgi ilt prgoghgh jy tbg wlrhs —texejdg‛,—hastrajutejdg igt‛, —uihastrajutgh igt‛, lr —`rlss‛, kgeis tbg ekluit ln aiolkg ln tbg gstetg lr trust nlr tbg texejdg yger

hgtgrkaigh uihgr tbg tgrks ln tbg `lvgriai` aistrukgit eih eppdaoejdg dloed dew. Atgks ln `rlss aiolkg olistatutai` gxtrelrhaieryhavahgihs lr texejdg stloc havahgihs wbaob tbg nahuoaery, eotai` ai `llh neatb, hgtgrkaigs tl jg eddloejdg tl olrpus uihgr tbg tgrks lntbg ̀ lvgriai` aistrukgit eih eppdaoejdg dloed dew sbedd ilt jg olisahgrgh aiolkg.

AZ_ Nlrk 5=8:-_ key lidy jg prgpergh ai tbg oesg ln stetutlry —ilirgsahgit edagis AIHAÂHWED_‛ (pgr :> W._.O. §00=5(j)(5)(J) wblbevg —aiolkg‛ nrlk —slurogs watbai tbg stetutlry jut ilt olistatutalied —Wiatgh _tetgs‛ tbet as ilt oliigotgh watb e —trehg lr jusaigss‛ eihtbgrgnlrg olistatutgs —`rlss aiolkg‛ watbai tbg kgeiai` ln :> W._.O. §>5. Edd suob slurogs erg gxprgssdy aihaoetgh ai :> W._.O. §205(e). Edd ln tbgsg slurogs erg `lvgrikgit peykgits. Xbg treiseotalis dacgdy tl loour jgtwggi us erg ILX `lvgrikgit peykgits eih erg iltdastgh ai :> W._.O. §205(e), eih tbgrgnlrg key ilt dewnuddy jg rgplrtgh. Nlr nurtbgr hgteads, sgg tbg nlddlwai` ertaodg6Olrrgotai` Grrliglus Ainlrketali Zgturis, Nlrk #=8.==53 bttp6//sghk.lr`/Nlrks/NlrkAihgx.btk

http://sedm.org/http://sedm.org/http://sedm.org/http://famguardian.org/TaxFreedom/Forms/IRS/IRSPub515-2001.pdfhttp://famguardian.org/TaxFreedom/Forms/IRS/IRSPub515-2001.pdfhttp://famguardian.org/TaxFreedom/Forms/IRS/IRSPub515-2001.pdfhttps://www.law.cornell.edu/uscode/text/26/6041https://www.law.cornell.edu/uscode/text/26/6041https://www.law.cornell.edu/uscode/text/26https://www.law.cornell.edu/uscode/text/26https://www.law.cornell.edu/uscode/text/26/subtitle-Fhttps://www.law.cornell.edu/uscode/text/26/subtitle-Fhttps://www.law.cornell.edu/uscode/text/26/subtitle-Fhttps://www.law.cornell.edu/uscode/text/26/subtitle-F/chapter-61https://www.law.cornell.edu/uscode/text/26/subtitle-F/chapter-61https://www.law.cornell.edu/uscode/text/26/subtitle-F/chapter-61https://www.law.cornell.edu/uscode/text/26/subtitle-F/chapter-61/subchapter-Ahttps://www.law.cornell.edu/uscode/text/26/subtitle-F/chapter-61/subchapter-Ahttps://www.law.cornell.edu/uscode/text/26/subtitle-F/chapter-61/subchapter-Ahttps://www.law.cornell.edu/uscode/text/26/subtitle-F/chapter-61/subchapter-A/part-IIIhttps://www.law.cornell.edu/uscode/text/26/subtitle-F/chapter-61/subchapter-A/part-IIIhttps://www.law.cornell.edu/uscode/text/26/subtitle-F/chapter-61/subchapter-A/part-IIIhttps://www.law.cornell.edu/uscode/text/26/subtitle-F/chapter-61/subchapter-A/part-III/subpart-Bhttps://www.law.cornell.edu/uscode/text/26/subtitle-F/chapter-61/subchapter-A/part-III/subpart-Bhttps://www.law.cornell.edu/uscode/text/26/subtitle-F/chapter-61/subchapter-A/part-III/subpart-Bhttps://www.law.cornell.edu/uscode/text/26/6041https://www.law.cornell.edu/uscode/text/26/6041https://www.law.cornell.edu/uscode/text/26/7701https://www.law.cornell.edu/uscode/text/26/7701http://famguardian.org/TaxFreedom/CitesByTopic/includes.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/includes.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/includes.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/PublicOffice.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/PublicOffice.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/PublicOffice.htmhttps://www.law.cornell.edu/uscode/text/26/643https://www.law.cornell.edu/uscode/text/26/643https://www.law.cornell.edu/uscode/text/26/643https://www.law.cornell.edu/uscode/text/26https://www.law.cornell.edu/uscode/text/26https://www.law.cornell.edu/uscode/text/26/subtitle-Ahttps://www.law.cornell.edu/uscode/text/26/subtitle-Ahttps://www.law.cornell.edu/uscode/text/26/subtitle-Ahttps://www.law.cornell.edu/uscode/text/26/subtitle-A/chapter-1https://www.law.cornell.edu/uscode/text/26/subtitle-A/chapter-1https://www.law.cornell.edu/uscode/text/26/subtitle-A/chapter-1https://www.law.cornell.edu/uscode/text/26/subtitle-A/chapter-1/subchapter-Jhttps://www.law.cornell.edu/uscode/text/26/subtitle-A/chapter-1/subchapter-Jhttps://www.law.cornell.edu/uscode/text/26/subtitle-A/chapter-1/subchapter-Jhttps://www.law.cornell.edu/uscode/text/26/subtitle-A/chapter-1/subchapter-J/part-Ihttps://www.law.cornell.edu/uscode/text/26/subtitle-A/chapter-1/subchapter-J/part-Ihttps://www.law.cornell.edu/uscode/text/26/subtitle-A/chapter-1/subchapter-J/part-Ihttps://www.law.cornell.edu/uscode/text/26/subtitle-A/chapter-1/subchapter-J/part-I/subpart-Ahttps://www.law.cornell.edu/uscode/text/26/subtitle-A/chapter-1/subchapter-J/part-I/subpart-Ahttps://www.law.cornell.edu/uscode/text/26/subtitle-A/chapter-1/subchapter-J/part-I/subpart-Ahttps://www.law.cornell.edu/uscode/text/26/643https://www.law.cornell.edu/uscode/text/26/643https://www.law.cornell.edu/uscode/text/26/7701https://www.law.cornell.edu/uscode/text/26/7701https://www.law.cornell.edu/uscode/text/26/7701https://www.law.cornell.edu/uscode/text/26/61https://www.law.cornell.edu/uscode/text/26/61https://www.law.cornell.edu/uscode/text/26/61https://www.law.cornell.edu/uscode/text/26/871https://www.law.cornell.edu/uscode/text/26/871https://www.law.cornell.edu/uscode/text/26/871https://www.law.cornell.edu/uscode/text/26/871https://www.law.cornell.edu/uscode/text/26/871https://www.law.cornell.edu/uscode/text/26/871http://sedm.org/Forms/FormIndex.htmhttp://sedm.org/Forms/FormIndex.htmhttp://sedm.org/Forms/FormIndex.htmhttps://www.law.cornell.edu/uscode/text/26/871https://www.law.cornell.edu/uscode/text/26/871https://www.law.cornell.edu/uscode/text/26/61https://www.law.cornell.edu/uscode/text/26/7701https://www.law.cornell.edu/uscode/text/26/643https://www.law.cornell.edu/uscode/text/26/subtitle-A/chapter-1/subchapter-J/part-I/subpart-Ahttps://www.law.cornell.edu/uscode/text/26/subtitle-A/chapter-1/subchapter-J/part-Ihttps://www.law.cornell.edu/uscode/text/26/subtitle-A/chapter-1/subchapter-Jhttps://www.law.cornell.edu/uscode/text/26/subtitle-A/chapter-1https://www.law.cornell.edu/uscode/text/26/subtitle-Ahttps://www.law.cornell.edu/uscode/text/26https://www.law.cornell.edu/uscode/text/26/643http://famguardian.org/TaxFreedom/CitesByTopic/PublicOffice.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/includes.htmhttps://www.law.cornell.edu/uscode/text/26/7701https://www.law.cornell.edu/uscode/text/26/6041https://www.law.cornell.edu/uscode/text/26/subtitle-F/chapter-61/subchapter-A/part-III/subpart-Bhttps://www.law.cornell.edu/uscode/text/26/subtitle-F/chapter-61/subchapter-A/part-IIIhttps://www.law.cornell.edu/uscode/text/26/subtitle-F/chapter-61/subchapter-Ahttps://www.law.cornell.edu/uscode/text/26/subtitle-F/chapter-61https://www.law.cornell.edu/uscode/text/26/subtitle-Fhttps://www.law.cornell.edu/uscode/text/26https://www.law.cornell.edu/uscode/text/26/6041http://famguardian.org/TaxFreedom/Forms/IRS/IRSPub515-2001.pdfhttp://sedm.org/


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_GOXALI :6 ENNAHEÂX LN XER _XEXW_Xbg Bukei jgai` (jut ilt stetutlry — ]grsli‛) wbl saìgh tbas nl rk bgrgjy ennarks uihgr pgiedty ln pgrfur y nrlk PAXBLWX tbgstetutlry —Wiatgh _tetgs‛ pgr :2 W._.O. §508>(5) tbet65. _ujkattgr bes IL tex daejadat y lr —`rlss aiolkg‛ pursueit tl :> O.N.Z. §5.20:-:(n), :> O.N.Z. §5.205-5(e), eih :> W._.O. §2>5(e)(?)(O)(a)

eih tbgrgnlrg il iggh tl hghuot lr watbbldh.:. _ujkattgr as ilt e stetutlry —texpeygr‛ es hgnaigh ai :> W._.O. §00=5(e)(58) eih ilt sujfgot tl tbg rgvgiug dews.

— Zgvgiug Dews rgdetg tl texpeygrs Saistrukgitedatags, lnnaogrs, gkpdlyggs, eih gdgotgh lnnaoaeds ln tbg Nghgred @lvgrikgit[ eih ilt tl ili-texpeygrs SEkgraoei Oatazgis/Ekgraoei Ietalieds ilt sujfgot tl tbg gxodusavg furashaotali ln tbg Nghgred @lvgrikgit eihilt giè`gh ai tbg —trehg lr jusaigss‛ nreiobasg es e pujdao lnnaogr[. Xbg dettgr erg watblut tbgar solpg. Il prloghurgs erg

prgsorajgh nlr ili-texpeygrs eih il ettgkpt as kehg tl eiiud eiy ln tbgar Za`bts lr Zgkghags ai hug olursg ln dew.‛ SGolilky ]dukjai` & Bgetai` v. W._., 80= N.:h. 727 (510:)[

?. _ujkattgr as ilt stetutlrady —gxgkpt‛ lr ei —gxgkpt aihavahued‛ es hgnaigh ai :> W._.O. §00=5(j)(7) jgoeusg lig kust ltbgrwasg jg sujfgottl tbg A.Z.O. tl jg suob e dgèd —pgrsli‛ eih bevg eiy oavad stetus uihgr tbg A.Z.O. Zetbgr, _ujkattgr as —ilt sujfgot‛ tl Aitgried ZgvgiugOlhg _ujtatdg E —trehg lr jusaigss‛ nreiobasg e`rggkgit eih as e ili-rgsahgit ili-pgrsli. _aiog AZ_ nlrks vgry hgdajgretgdy hl ilt bevge jdloc nlr —ilt sujfgot‛ eih erg lidy nlr usg jy tblsg wbl erg —texpeygrs‛, _ujkattgr beh tl kecg bas/bgr lwi nlrk, XBA_ nlrk, tl evlaholkkattai` pgrfury li e `lvgrikgit nlrk ai hgsorajai` bas/bgr stetus uihgr pgiedty ln pgrfury. Xblsg wbl erg —ilt sujfgot‛ erg hgsorajghILX es e —pgrsli‛, —aihavahued‛, lr —texpeygr‛, jut sakpdy es —nlrgaì‛ lr e —nlrgaì gstetg‛ ai :> W._.O. §00=5(e)(?5).

XAXDG :> 9 _ujtatdg N 9 OBE]XGZ 01 9 § 00=5§ 00=5. Hgnaiatalis

(e) Hgnaiatalis

(?5) Nlrgaì gstetg lr trust

(E) Nlrgaì gstetg

Xbg tgrk —nlrgaì gstetg‛ kgeis ei gstetg tbg aiolkg ln wbaob, nrlk slurogs watblut tbg Wiatgh _tetgs wbaob as ilt gnngotavgdy oliigotgh watb tbg olihuot ln e trehg lr jusaigss watbai tbg Wiatgh _tetgs , as ilt aioduhajdg ai `rlss aiolkg uihgr sujtatdg E.

8. _ujkattgr as e —ili-rgsahgit ili-pgrsli‛ jut ilt e —ilirgsahgit edagi‛ lr —ilirgsahgit edagi aihavahued‛. E —ili-rgsahgit ili-pgrsli‛ ashgnaigh es lig wbl as —igatbgr e oatazgi ilr e rgsahgit‛ ln tbg —Wiatgh _tetgs‛ eih wbl bes il hlkaoadg lr pbysaoed prgsgiog li nghgredtgrratlry lr olitreots lr e`gioy watb tbg ietalied `lvgrikgit. Xbas as gxeotdy wbet ei —Ekgraoei Ietalied‛, lr —ietalied‛ jlri ai e stetg lntbg Wiali wbl as ilt hlkaoadgh li nghgred tgrratlry ai tbg —Wiatgh _tetgs‛ as. Xbg lidy watbbldhai` nlrk tbet e —ili-rgsahgit ili-pgrsli‛ wblas igatbgr e stetutlry —edagi‛ (pgr :> W._.O. §00=5(j)(5)(E)) ilr ei —aihavahued‛ (pgr :> O.N.Z. §5.5885-5(o)(?) eih 7 W._.O. §:5=7(e)) eihwbl as ilt giè`gh ai nghgred nreiobasgs oei nadd lut as e P-2JGI watb jdloc ? klhanagh tl ehh tbg wlrh —ilitexpeygr‛ lr —bukei jgai`‛ lr—ili-rgsahgit ili-pgr sli‛ tl at. Edd stetutlry —texpeygrs‛ eih —aihavahueds‛ erg —edagis‛ pgr :> O.N.Z. §5.5885-5(o)(?) eih pujdao lnnaogrs aitbg ietalied eih ilt stetg `lvgrikgit, eih tbgrgnlrg sujkattgr oeiilt obgoc tbg —aihavahued‛ jdloc ln tbg P-2JGI nlrk watblut olkkattai`pgrfury uihgr pgiedty ln pgrfury. Gvgi stetutlry —W._. Oatazgis‛ pgr :> O.N.Z. §5.5-5(o), 2 W._.O. §58=5, eih :> W._.O. §?5:5(g) kust jgedagis ai rgdetali tl e nlrgaì oluitry uihgr e tex trgety pgr :> W._.O. §155 ai lrhgr tl jg stetutlry —texpeygrs‛.

7. _ujkattgr as ilt giè`gh ai e —trehg lr jusaigss‛, wbaob as hgnaigh ai :> W._.O. §00=5(e)(:>) es —tbg nuiotalis ln e pujdao lnnaog‛. Zgogaptln geriai`s nrlk tbg Hastraot ln Oldukjae ai oliigotali watb e —trehg lr jusaigss‛ uihgr :> W._.O. §205(j) lr ilt oliigotgh uihgr :>W._.O. §205(e) erg tbg lidy typgs ln —`rlss aiolkg‛ lr —texejdg aiolkg‛ tbet ilirgsahgits wbl erg ilt edagis oei bevg uihgr A.Z.O. _ujtatdg E.

>. _ujkattgr as e —treisagit nlrgaìgr‛ jut ilt e stetutlry —nlrgaì pgrsli‛ lr stetutlry —edagi‛ ai rgspgot tl tbg ietalied `lvgrikgit eih nghgredtgrratlry. E bukei jgai` lr ertanaoaed gitaty suob es e stetg olrplretali hlkaoadgh ai e stetg ln tbg Wiali as e —treisagit nlrgaìgr‛ jut ilt e—pgrsli‛, —aihavahued‛, lr —nlrgaì pgrsli‛ nlr tbg purplsgs ln tbg Aitgried Zgvgiug Olhg jgoeusg tbg tgrk —Wiatgh _tetgs‛ as hgnaigh ai :>W._.O. §00=5(e)(1) eih (e)(5=) es tbg Hastraot ln Oldukjae eih as ilwbgrg gxprgssdy gxpeihgh tl aioduhg eiy stetg ln tbg Wiali.

0. _ujkattgr as ilt ai rgogapt ln eiy trgety jgignat uihgr tbg tgrks ln ei aiolkg tex trgety watb e nlrgaì oluitry.2. _ujkattgr bes ilt kehg ei gdgotali tl jg trgetgh es e —rgsahgit edagi‛ es hgnaigh ai :> W._.O. §00=5(j)(5)(E) uihgr tbg eutblraty ln :>

W._.O. §>=5?(`) eih (b).1. _ujkattgr as ilt e stetutlry —aihavahued‛ es hgnaigh ai :> O.N.Z. §5.5885-5(o )(?) lr e —pgrsli‛ es hgnaigh ai :> W._.O. §00=5(o ) jgoeusg

ilt hlkaoadgh lr rgsahgit li nghgred tgrratlry eih ilt gdaàjdg lr olisgisueddy pertaoapetai` ai eiy nghgred nreiob

affidavit of citizenship, domicile, and tax status, form #02.001

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