citizenship status v. tax status, form #10.011

7/25/2019 Citizenship Status V. Tax Status, Form #10.011

1/27

gsejp Ptftus v. Sfx Ptftus

/smca.lro/Dlras/69-Mafg`jpftjlg/@jtjzmgsejpPtftusTSfxPtftus/@jtjzmgsejpTSfxPtftus.etaR6/69/;965 :>0:>6; FAQ

@JSJ^MGPEJY PSFS]P T. SFU PSFS]PDL[A #69.966

Kf`b tl elam

YCD _mk @fpturm ld tejs Frtj`hm

Sfkhm ld @lgtmgts>

6. Sem Dlur "]gjtmc Ptftms"

;. Ptftutlry v. @lgstjtutjlgfh @lgtmxts

0. Ptftutlry v. @lgstjtutjlgfh @jtjzmgs3. Puaafry ld @jtjzmgsejp Ptftus v. Sfx Ptftus

=. Mddm`t ld Claj`jhm lg @jtjzmgsejp Ptftus

4. Amfgjgo ld Omlorfpej`fh _lrcs ld Frt

?. @jtjzmgsejp fgc Claj`jhm Lptjlgs fgc [mhftjlgsejps

5. Dlur Sypm ld Famrj`fg Gftjlgfhs

:. Dmcmrfh Ptftutlry @jtjzmgsejp Ptftusms Cjforfa

69. @jtjzmgsejp Ptftus lg Olvmrgamgt Dlras

66. @fpjtfhjzftjlg wjtejg Ptftutms fgc [mouhftjlgs

6;. Elw Euafg Kmjgos Km`lam "Jgcjvjcufhs" fgc "Ymrslgs" ]gcmr tem [mvmgum Ptftutms

6;.6 Elw fhjmg glgrmsjcmgts vjsjtjgo tem omlorfpej`fh ]gjtmc Ptftms** km`lam stftutlry jgcjvjcufhs wemtemr lr glt temy `lgsmgt

6;.; "].P. Ymrslgs"

6;.0 Sem Sermm Sypms ld "Ymrslgs"

6;.3 _ey f "].P. Ymrslg" wel js f "`jtjzmg" js GLS f stftutlry "pmrslg" lr "jgcjvjcufh" jg tem Jgtmrgfh [mvmgum @lcm

6;.= "].P. Ymrslgs" wel frm FHPL "pmrslgs"

60. Dlur wjteelhcjgo fgc rmplrtjgo stftusms `lapfrmc

[mhftmc lgsjt m frtj`hms>

Dlugcftjlgs ld Drmmcla, Tjcml 3> _jhhduh Olvmrgamgt Cm`mptjlg fgc Yrlpfofgcf-mxphfjgs tem afjg "wlrcs ld frt" fkusmc tl cm`mjvm tem pukhj`

fklut `jtjzmgsejp tmras.

Yrmsjcmgt Lkfaf Fcajts jg Ejs Dfrmwfhh Fccrmss teft "`jtjzmg" js f Yukhj` Lddj`m, Mxejkjt #96.965-SEJP js tem @JTJH "strfw afg" teft olvmrgamgt

hmojshftjvms dlr.

Yrmsjcmgt Lkfaf [m`logjzms smpfrftm YLHJSJ@FH fgc HMOFH `laplgmgts ld `jtjzmgsejp, Mxejkjt #96.960- Mvmg tem prmsjcmgt rm`logjzms tem

cjstjg`tjlgs afcm lg tejs pfom!

Fg Jgtrlcu`tjlg dl Plpejstry (LDDPJSM HJGB) -Ptmdfg Alhygmux. Sem tf`tj`s em cms`rjkmc frm usmc ky tem olvmrgamgt tl BJCGFY ylu jgtl tem

dmcmrfh zlgm fgc temrmky `laajt `rjajgfh jcmgtjty temdt (Dlra #9=.934) .

@jtjzmgsejp fgc Plvmrmjogty @lursm, Dlra #6;.996 -kfsj`s ld `jtjzmgsejp fgc slvmrmjogty.

Phjcms

Tjcml

@jtjzmgsejp fgc Claj`jhm fs Tmrjdjmc ky Yrmsjcmgt Lkfaf, Mxejkjt #96.96?

Phjcms

Tjcml

5 ][email protected]. 6696- fggltftmc vmrsjlg ld 5 ].P.@. 6696 `lgtfjgjgo MUEF]PSJTM hmofh futelrjtjms lg fhh cmdjgjtjlgs wjtejg Sjthm 5> Fhjmgs fgc

Gftjlgfhjty. Cftmc ;994.

].P. @jtjzmgs fgc tem Gmw _lrhc Lrcmr (LDDPJSM HJGB) -Mx`mhhmgt. Clgm ky Ausj jfgs dlr drmmcla. Semy hjgb tl tejs sjtm.

@jtjzmgsejp Cjforfas, Dlra #69.969-emhps orfpej`fhhy mxphfjg tem cjstjg`tjlgs kmtwmmg gftjlgfhjty fgc claj`jhm dlr telsm glt sèllhmc jg tem hfw.

@jtjzmgsejp Yhfyhjst-Plvmrmjogty Mcu`ftjlg fgc Cmdmgsm Ajgjstry (PMCA)

Hmofh Cm`mptjlg, Yrlpfofgcf, fgc Drfuc, Dlra #9=.963- elw nucoms fgc prlsmùtlrs fgc tem J[P fkusm hfgoufom tl `laajt `lgstru`tjvm D[F]

_ey tem Dlurtmmgte Famgcamgt js GLS f Sermft tl Zlur Drmmcla, Dlra #95.96=-mxphfjgs fgc rmkuts SEM ALPS prmvfhmgt dhfwmc frouamgt wm

emfr drla drmmcla fcvl`ftms.

_ey Zlu frm f "gftjlgfh", "stftm gftjlgfh", fgc @lgstjtutjlgfh kut glt Ptftutlry "@jtjzmg", Dlra #9=.994-cmtfjhmc rmsmfrè lg `jtjzmgsejp tl kf`b up

tejs pfom.

_ey Claj`jhm fgc Km`lajgo f "Sfxpfymr" [mqujrm Zlur @lgsmgt, Dlra #9=.99;-elw claj`jhm fddm`ts stftutlry `jtjzmgsejp.

Zlur Mx`husjvm [joet tl Cm`hfrm lr Mstfkhjse Zlur @jvjh Ptftus, Dlra #60.995 -prlvms teft tem Djrst Famgcamgt fgc ylur rjoet tl `lgtrf`t mgsurmteft gl lgm kut ylu `fg cmtmrajgm ylur `jvjh fgc stftutlry stftus.

Lur Glg-@jtjzmg Gftjlgfhs, _el Frm Semy

Pmpfrftjlg Kmtwmmg Yukhj` fgc Yrjvftm, Dlra #6;.9;=(LDDPJSM HJGB)- PMCA. Jcmgtjdjms elw temsm hmofh tmras frm usmc tl `lgvmrt ylur Y[JTFS

rjoets tl Y]KHJ@ rjoets wjtelut ylur `lgsmgt. Cms`rjkms elw tl stfy prjvftm fgc èfhhmgom fttmapts tl afbm ylu pukhj`.

Olvmrgamgt Jcmgtjty Semdt, Dlra #9=.934-elw olvmrgamgts fkusm hfgoufom tl @[JAJGFHHZ bjcgfp ylur `jvjh hmofh jcmgtjty tl f hmojshftjvmhy dlrm

nurjscj`tjlg fgc afbm ylu jgtl f `lapmhhmc PHFTM, fgc elw tl stlp tema.

Omttjgo f ]PF Yfssplrt fs f "stftm gftjlgfh" -elw tl fpphy dlr fgc lktfjg f pfssplrt fs fg mx`husjvmhy prjvftm euafg wel js gmjtemr claj`jhmc glr

rmsjcmgt lg ld dmcmrfh tmrrjtlry, fgc js temrmdlrm glt f dmcmrfh stftutlry "pmrslg", "jgcjvjcufh", lr "].P. pmrslg".
https://sedm.org/https://sedm.org/Forms/10-Emancipation/CitizenshipStatusVTaxStatus/CitizenshipStatusVTaxStatus.pdfhttps://www.youtube.com/watch?v=hPWMfa_oD-whttps://youtu.be/XjVyEZU0mlc?list=PLin1scINPTOtex3Ts12-awnabtKQjL0E0https://sedm.org/Forms/05-MemLaw/StrawMan.pdfhttps://www.youtube.com/watch?v=y7PhoqGi4fQ&feature=youtu.behttps://sedm.org/an-introduction-to-sophistry/https://sedm.org/Forms/05-MemLaw/GovernmentIdentityTheft.pdfhttps://sedm.org/Forms/05-MemLaw/GovernmentIdentityTheft.pdfhttps://sedm.org/LibertyU/CitAndSovereignty.pdfhttps://www.youtube.com/watch?v=xMrSiiAqJAUhttps://sedm.org/Exhibits/EX01.017.pdfhttps://youtu.be/szcA_v3K6I8https://sedm.org/Forms/10-Emancipation/CitizenshipStatusVTaxStatus/8USCA1101-20061128.pdfhttps://sedm.org/u-s-citizens-and-the-new-world-order/https://sedm.org/Forms/10-Emancipation/CitizenshipDiagrams.pdfhttps://www.youtube.com/playlist?list=PLin1scINPTOtex3Ts12-awnabtKQjL0E0https://sedm.org/Forms/05-MemLaw/LegalDecPropFraud.pdfhttps://sedm.org/Forms/08-PolicyDocs/FourteenthAmendNotProb.pdfhttps://sedm.org/Forms/05-MemLaw/WhyANational.pdfhttps://sedm.org/Forms/05-MemLaw/Domicile.pdfhttps://sedm.org/Forms/13-SelfFamilyChurchGovnce/RightToDeclStatus.pdfhttps://sedm.org/Exhibits/EX01.010.pdfhttps://sedm.org/Exhibits/EX01.011.pdfhttps://sedm.org/LibertyU/SeparatingPublicPrivate.pdfhttps://sedm.org/Forms/05-MemLaw/GovernmentIdentityTheft.pdfhttps://sedm.org/Forms/05-MemLaw/GovernmentIdentityTheft.pdfhttps://sedm.org/LibertyU/SeparatingPublicPrivate.pdfhttps://sedm.org/Exhibits/EX01.011.pdfhttps://sedm.org/Exhibits/EX01.010.pdfhttps://sedm.org/Forms/13-SelfFamilyChurchGovnce/RightToDeclStatus.pdfhttps://sedm.org/Forms/05-MemLaw/Domicile.pdfhttps://sedm.org/Forms/05-MemLaw/WhyANational.pdfhttps://sedm.org/Forms/08-PolicyDocs/FourteenthAmendNotProb.pdfhttps://sedm.org/Forms/05-MemLaw/LegalDecPropFraud.pdfhttps://www.youtube.com/playlist?list=PLin1scINPTOtex3Ts12-awnabtKQjL0E0https://sedm.org/Forms/10-Emancipation/CitizenshipDiagrams.pdfhttps://sedm.org/u-s-citizens-and-the-new-world-order/https://sedm.org/Forms/10-Emancipation/CitizenshipStatusVTaxStatus/8USCA1101-20061128.pdfhttps://youtu.be/szcA_v3K6I8https://sedm.org/Exhibits/EX01.017.pdfhttps://www.youtube.com/watch?v=xMrSiiAqJAUhttps://sedm.org/LibertyU/CitAndSovereignty.pdfhttps://sedm.org/Forms/05-MemLaw/GovernmentIdentityTheft.pdfhttps://sedm.org/Forms/05-MemLaw/GovernmentIdentityTheft.pdfhttps://sedm.org/an-introduction-to-sophistry/https://www.youtube.com/watch?v=y7PhoqGi4fQ&feature=youtu.behttps://sedm.org/Forms/05-MemLaw/StrawMan.pdfhttps://youtu.be/XjVyEZU0mlc?list=PLin1scINPTOtex3Ts12-awnabtKQjL0E0https://www.youtube.com/watch?v=hPWMfa_oD-whttps://sedm.org/Forms/10-Emancipation/CitizenshipStatusVTaxStatus/CitizenshipStatusVTaxStatus.pdfhttps://sedm.org/


2/27



ESAH. Dlra #69.96;. (@laphjfgt Amakmrs Lghy dlra)

YCD. Dlra #69.960. (@laphjfgt Amakmrs Lghy dlra)

Fddjcfvjt ld @jtjzmgsejp, Claj`jhm, fgc Sfx Ptftus, Dlra #9;.996-Fttfè tl fcajgjstrftjvm `lrrmsplgcmg`m wjte tem olvmrgamgt tl prltm`t fgc

mxphfjg ylur `jtjzmgsejp fgc claj`jhm fgc tfx stftus fgc prmvmgt kmjgo vj`tjajzmc ky tem usufhhy dfhsm prmsuaptjlgs ld ltemrs.

@jtjzmgsejp, Claj`jhm, fgc Sfx Ptftus Lptjlgs, Dlra #69.990-usm tejs dlra jg rmsplgsm tl hmofh cjs`lvmry, fgc fttfè tl ylur `jvjh phmfcjgos jg `l

tl prltm`t ylur stftus.

Sfx Dlra Fttfèamgt, Dlra #93.;96-Fttfè tejs tl fhh tfx dlras ylu frm `lapmhhmc tl djhh lut jg lrcmr tl `lrrm`thy clùamgt ylur tfx stftus fgc te

lkhjoftjlgs teft fttfè tl jt lg tem pfrt ld fhh.

Hmofh Gltj`m ld @efgom jg Claj`jhm/@jtjzmgsejp [m`lrcs fgc Cjvlr`m Drla tem ]gjtmc Ptftms, Dlra #69.996-Elw tl `lrrm`t tem olvmrgamgt's

rm`lrcs tl pmrpmtufhhy rmdhm`t ylur trum cla`jhm, gftjlgfhjty, `jtjzmgsejp, fgc tfx stftus fgc pmrafgmgthy rmalvm ylursmhd drla dmcmrfh nurjscj`tjlg.

Afgcftlry dlr fhh amakmrs fgc f pfrt ld lur Yfte Sl Drmmcla, Dlra #9:.96=, Pm`tjlg ;, prl`mss.

]PF Yfssplrt Fpphj`ftjlg Fttfèamgt, Dlra #94.99?(@LAYHJFGS AMAKM[ LGHZ @LGSMGS)- cmvmhlps mvjcmg`m ld ylur `lrrm`t `jtjzmgsejpstftus FGC rmkuts HJMP lg tem pfssplrt fpphj`ftjlg jgstru`tjlgs. Aust km hloomc jg tl clwghlfc

[mhftmc ldd sjtm frtj`hms>

Elw Zlu frm Jhhmofhhy Cm`mjvmc lr @lapmhhmc tl Srfgsjtjlg drla Kmjgo f @lgstjtutjlgfh @jtjzmg/[msjcmgt tl f Ptftutlry @jtjzmg/[msjcmgt> Ky @lgdusjgo

tem Swl @lgtmxts-Dfajhy Oufrcjfg Dmhhlwsejp

Sfxftjlg Yfom Pm`tjlg ?> @jtjzmgsejp(LDDPJSM HJGB) -Dfajhy Oufrcjfg

Zlu'rm glt f PSFS]SL[Z "`jtjzmg" ugcmr tem Jgtmrgfh [mvmgum @lcm(LDDPJSM HJGB) -Dfajhy Oufrcjfg wmksjtm

Sem [joets ld Glg`jtjzmgs (LDDPJSM HJGB)-Lddj`m ld tem ]gjtmc Gftjlgs Ejoe @laajssjlgmr dlr Euafg [joets

Hl`fh @lpy

]G Lddj`m ld tem ]gjtmc Gftjlgs Pjtm

Jgtmrgftjlgfh @lvmgfgt lg @jvjh fgc Ylhjtj`fh [joets(LDDPJJSM HJGB) -]gjtmc Gftjlgs

Fg Jgvmstjoftjlg Jgtl tem Amfgjgo ld tem Smra "]gjtmc Ptftms"(LDDPJSM HJGB)- stftutlry cmdjgjtjlgs ld omlorfpej`fh tfx tmras. Dfajhy Oufrcjfg

Dmhhlwsejp

_ey Claj`jhm fgc Km`lajgo f "Sfxpfymr" [mqujrm Zlur @lgsmgt (LDDPJSM HJGB) -elw claj`jhm fddm`ts stftutlry jtjzmgsejp. Fhhlws ùttjgo fgc

pfstjgo fgc rmusmPlvmrmjogty Dlras fgc Jgstru`tjlgs Lghjgm, Dlra #69.993, @jtms Ky Slpj`> "]gjtmc Ptftms"(LDDPJSM HJGB)- Dfajhy Oufrcjfg Dmhhlwsejp

]P v. ]PF> F``lrcjgo tl tem Khukllb> F ]gjdlra Pystma ld @jtftjlg (LDDPJSM HJGB)- Dfajhy Oufrcjfg Dmhhlwsejp

Sem "]gjtmc Ptftms" Jsg't f @lugtry, Jts f @lrplrftjlg(LDDPJSM HJGB)- Dfajhy Oufrcjfg Dmhhlwsejp

Mjsmgkmro v. @laamr`jfh ]gjlg Fssurfg`m @lapfgy Hjajtmc(HF[OM =:;Bkytms)-f``lrcjgo ].P. Cjstrj`t @lurt, "]gjtmc Ptftms" fgc "Ptftm" amfg

tem dmcmrfh zlgm. Sem Plvmrmjog =9 stftms frm rmdmrrmc tl fs "dlrmjog stftms" fgc "stftms" kut glt "Ptftms" jg tem tfx `lcm.

Plvmrmjog _lrhc @jtjzmg Ofrry Cfvjs @rlssms @fgfcf-]PF Klrcmr _jte _lrhc Yfssplrt(LDDPJSM HJGB) -ylu clg't gmmc f us pfssplrt

PSFS]SL[Z @jtjzmgs v. PSFS]SL[Z Gftjlgfhs(LDDPJSM HJGB) - wejè lgm frm ylu @jtjzmgsejp(LDDPJSM HJGB) -Dfajhy Oufrcjfg wmksjtm

Ormft J[P Elfx, Dlra #66.09;, Pm`tjlg 3.6; terluoe 3.6;.6: lg @jtjzmgsejp (LDDPJSM HJGB) -Dfajhy Oufrcjfg wmksjtm

"Clhlsus vmrsftur omgmrfhjkus.F cm`mjvmr cmfhs jg o mgmrfhs .; @l. 03."

"Drfus hftmt jg omgmrfhjkus. Drfuc hjms ejc jg omgmrfh mxprmssjlgs."

Omgmrfhm gjejh `mrtua japhj`ft.F omg mrfh mxprmssjl g japh jms gltejg o `mrt fjg.; @l. 03.

]kj qujc omgmrfhjtmr `lg`mcjtur, jg mst efm` mx`mptjl, sj glg fhjqujc sjt `lgtrf nus dfsqum. _emrm f tejgo js `lg`mfhmc omgmrfhhy, tejs mx`mptjlg

frjsms, teft temrm sefhh km gltejgo `lgtrfry tl hfw fgc rjoet.69 @l. ?5.

RKluvjmr's Afxjas ld Hfw, 65=4Q

Omgmrfh mxprmssjlgs, fgc mspm`jfhhy telsm rmhftjgo tl omlorfpej`fh tmras, drfgèjsm stftusms, lr `jtjzmgsejp, frm tem kjoomst slur`m ld D[F]C jg `lurtrllas f`rlss tem `l

mgmrfh mxprmssjlgs, wm amfg telsm wejè>

6. Sem spmfbmr js mjtemr glt f``lugtfkhm lr[MD]PMP tl km f``lugtfkhmdlr tem f`ùrf y lr truteduhgmss lr cmdjgjtjlg ld tem wlrc lr mxprmssjlg.

;. Dfjh tl rm`logjzm teft temrm frm auhtjphm lgtmxts jg wejè tem wlrc luhc km usmc.

;.6 @LGPSJS]SJLGFH (Ptftms ld tem ]gjlg).

;.; PSFS]SL[Z (dmcmrfh tmrrjtlry).

0. Frm sus`mptjkhm tl twl lr alrm @LGSMUSP lr jgtmrprmtftjlgs, lgm ld wejè tem olvmrgamgt rmprmsmgtftjvm jgtmrprmtjgo tem lgtmxt stfgcs tl kmgmdjt drla efgcslam

mqujvl`ftjlg js ugcmrtfbmg, jg wejè temy SMHH ylu temy amfg tem @LGPSJS]SJLGFH jgtmrprmtftjlg kut fdtmr rm`mjvjgo ylur dlra lr phmfcjgo, jgtmrprmt jt tl amfg t

PSFS]SL[Z `lgtmxt.

mqujvl`ftjlg

MV]JTL@F'SJLG, g. Fakjoujty ld spmmè2 tem usm ld wlrcs lr mxprmssjlgs teft frm sus`mptjkhm ld f clukhm sjogjdj`ftjlg. Eypl`rjtms frm ldtmg

oujhty ld mqujvl`ftjlg, fgc ky tejs amfgs hlsm tem `lgdjcmg`m ld temjr dmhhlw amg. Mqujvl`ftjlg js jg`lapftjkhm wjte tem èrjstjfg èfrf`tmr fgc

prldmssjlg.

RPL][@M> ettps>//65;5.asefddmr.`la/c/smfrè/wlrc,mqujvl`ftjlgQ

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

Mqujvl`ftjlg ("tl `fhh ky tem sfam gfam") js fg jgdlrafhhloj`fh dfhhf`y.Jt js tem ajshmfcjgo usm ld f tmra wjte alrm tefg lgm amfgjgolr smgsm

(ky ohlssjgo lvmr wejè amfgjgo js jgtmgcmc ft f pfrtjùhfr tjam). Jt omgmrfhhy l`ùrs wjte plhysmaj`wlrcs (wlrcs wjte auhtjphm amfgjgos).

Fhkmjt jg `laalg pfrhfg`m jt js usmc jg f vfrjmty ld `lgtmxts, wemg cjsùssmc fs f dfhhf`y, mqujvl`ftjlg lghy l`ùrs wemg tem froumr afbms f

wlrc lr perfsm maphlymc jg twl (lr alrm) cjddmrmgt smgsms jg fg frouamgt fppmfr tl efvm tem sfam amfgjgo terluoelut.

Jt js temrmdlrm cjstjg`t drla (smafgtj`) fakjoujty, wejè amfgs teft tem `lgtmxt clmsg't afbm tem amfgjgo ld tem wlrc lr perfsm `hmfr, fgc
https://sedm.org/compliant-member-only-forms/getting-a-usa-passport-as-a-state-national-form-09-007/https://sedm.org/compliant-member-only-forms/getting-a-usa-passport-as-a-state-national-form-09-007/https://sedm.org/Membership/CompliantMembersOnly.htmhttps://sedm.org/shop/getting-a-usa-passport-as-a-state-national-form-10-013/https://sedm.org/shop/getting-a-usa-passport-as-a-state-national-form-10-013/https://sedm.org/Membership/CompliantMembersOnly.htmhttps://sedm.org/Membership/CompliantMembersOnly.htmhttps://sedm.org/Forms/02-Affidavits/AffCitDomTax.pdfhttps://sedm.org/Forms/10-Emancipation/CitDomTaxStatusOptions.pdfhttps://sedm.org/Forms/04-Tax/2-Withholding/TaxFormAtt.pdfhttps://sedm.org/Forms/10-Emancipation/NotDivorce.pdfhttps://sedm.org/Forms/09-Procs/PathToFreedom.pdfhttps://sedm.org/shop/usa-passport-application-attachment-form-06-007/https://sedm.org/participate/compliant-member-only-content/https://sedm.org/participate/compliant-member-only-content/https://famguardian.org/Subjects/LawAndGovt/Citizenship/HowCitObfuscated.htmhttps://famguardian.org/Subjects/LawAndGovt/Citizenship/HowCitObfuscated.htmhttps://famguardian.org/Subjects/Taxes/taxes.htm#CITIZENSHIPhttps://famguardian.org/Subjects/Taxes/Citizenship/NotACitizenUnderIRC.htmhttps://sedm.org/Forms/10-Emancipation/CitizenshipStatusVTaxStatus/RightsOfNoncitizens-en-UnitedNations.pdfhttps://www.ohchr.org/Documents/Publications/noncitizensen.pdfhttps://www.hrweb.org/legal/cpr.htmlhttps://famguardian.org/Subjects/Taxes/ChallJurisdiction/Definitions/freemaninvestigation.htmhttps://famguardian.org/Subjects/Taxes/Remedies/DomicileBasisForTaxation.htmhttps://famguardian.org/TaxFreedom/CitesByTopic/UnitedStates.htmhttps://famguardian.org/TaxFreedom/CitesByTopic/UnitedStates-USvUSA.jpghttps://famguardian.org/Subjects/Taxes/Articles/USCorporation.htmhttps://famguardian.org/TaxFreedom/Evidence/Jurisdiction/EisenbergVCommUnionAssCo.pdfhttps://www.youtube.com/watch?v=FQ2LjhSE3JE&t=3shttps://famguardian.org/Subjects/Taxes/Citizenship/CitizensVNationals.htmhttps://famguardian.org/TaxFreedom/Forms/Discovery/Deposition/Section%2014.htmhttps://famguardian.org/Publications/GreatIRSHoax/GreatIRSHoax.htmhttps://famguardian.org/Publications/BouvierMaximsOfLaw/BouviersMaxims.htmhttps://famguardian.org/Subjects/Taxes/Articles/IRSNotResponsible.htmhttps://1828.mshaffer.com/d/word/equivocationhttps://1828.mshaffer.com/d/search/word,equivocationhttps://en.wikipedia.org/wiki/Informal_fallacyhttps://en.wikipedia.org/wiki/Informal_fallacyhttps://en.wikipedia.org/wiki/Fallacyhttps://en.wikipedia.org/wiki/Fallacyhttps://en.wikipedia.org/wiki/Meaning_(linguistics)https://en.wikipedia.org/wiki/Word_sensehttps://en.wikipedia.org/wiki/Polysemyhttps://en.wikipedia.org/wiki/Semantic_ambiguityhttps://en.wikipedia.org/wiki/Semantic_ambiguityhttps://en.wikipedia.org/wiki/Semantic_ambiguityhttps://en.wikipedia.org/wiki/Polysemyhttps://en.wikipedia.org/wiki/Word_sensehttps://en.wikipedia.org/wiki/Meaning_(linguistics)https://en.wikipedia.org/wiki/Fallacyhttps://en.wikipedia.org/wiki/Informal_fallacyhttps://1828.mshaffer.com/d/search/word,equivocationhttps://1828.mshaffer.com/d/word/equivocationhttps://famguardian.org/Subjects/Taxes/Articles/IRSNotResponsible.htmhttps://famguardian.org/Publications/BouvierMaximsOfLaw/BouviersMaxims.htmhttps://famguardian.org/Publications/GreatIRSHoax/GreatIRSHoax.htmhttps://famguardian.org/TaxFreedom/Forms/Discovery/Deposition/Section%2014.htmhttps://famguardian.org/Subjects/Taxes/Citizenship/CitizensVNationals.htmhttps://www.youtube.com/watch?v=FQ2LjhSE3JE&t=3shttps://famguardian.org/TaxFreedom/Evidence/Jurisdiction/EisenbergVCommUnionAssCo.pdfhttps://famguardian.org/Subjects/Taxes/Articles/USCorporation.htmhttps://famguardian.org/TaxFreedom/CitesByTopic/UnitedStates-USvUSA.jpghttps://famguardian.org/TaxFreedom/CitesByTopic/UnitedStates.htmhttps://famguardian.org/Subjects/Taxes/Remedies/DomicileBasisForTaxation.htmhttps://famguardian.org/Subjects/Taxes/ChallJurisdiction/Definitions/freemaninvestigation.htmhttps://www.hrweb.org/legal/cpr.htmlhttps://www.ohchr.org/Documents/Publications/noncitizensen.pdfhttps://sedm.org/Forms/10-Emancipation/CitizenshipStatusVTaxStatus/RightsOfNoncitizens-en-UnitedNations.pdfhttps://famguardian.org/Subjects/Taxes/Citizenship/NotACitizenUnderIRC.htmhttps://famguardian.org/Subjects/Taxes/taxes.htm#CITIZENSHIPhttps://famguardian.org/Subjects/LawAndGovt/Citizenship/HowCitObfuscated.htmhttps://famguardian.org/Subjects/LawAndGovt/Citizenship/HowCitObfuscated.htmhttps://sedm.org/participate/compliant-member-only-content/https://sedm.org/shop/usa-passport-application-attachment-form-06-007/https://sedm.org/Forms/09-Procs/PathToFreedom.pdfhttps://sedm.org/Forms/10-Emancipation/NotDivorce.pdfhttps://sedm.org/Forms/04-Tax/2-Withholding/TaxFormAtt.pdfhttps://sedm.org/Forms/10-Emancipation/CitDomTaxStatusOptions.pdfhttps://sedm.org/Forms/02-Affidavits/AffCitDomTax.pdfhttps://sedm.org/Membership/CompliantMembersOnly.htmhttps://sedm.org/shop/getting-a-usa-passport-as-a-state-national-form-10-013/https://sedm.org/Membership/CompliantMembersOnly.htmhttps://sedm.org/compliant-member-only-forms/getting-a-usa-passport-as-a-state-national-form-09-007/


3/27



fapejklhy(lr sygtf`tj`fh fakjoujty), wejè rmdmrs tl fakjoulus smgtmg`m stru turm cum tl pug`tuftjlglr sygtfx.

R_jbjpmcjf tlpj`> Mqujvl`ftjlg, Clwghlfcmc :/6=/;96=2 PL][@M> ettps>//mg.wjbjpmcjf.lro/wjbj/Mqujvl`ftjlgQ

3. Y[MP]AMteft fhh `lgtmxts frm mqujvfhmgt, amfgjgo teft @LGPSJS]SJLGFH fgc PSFS]SL[Z frm mqujvfhmgt.

=. Dfjh tl jcmgtjdy tem spm`jdj` lgtmxt japhjmc lg tem dlra.

4. Dfjh tl prlvjcm fg f`tjlgfkhm cmdjgjtjlg dlr tem tmra teft js usmduh fs mvjcmg`m jg lurt.

?. Olvmrgamgt rmprmsmgtftjvms f`tjvmhy jgtmrdmrm wjte lr mvmg pmgfhjzm mddlrts ky tem fpphj`fgt tl cmdjgm tem lgtmxt ld tem tmras sl teft temy fg prltm`t temjr rjoet tl a

jgnurjlus prmsuaptjlgs fklut temjr amfgjgo.

5. Sem Kjkhm `fhhs pmlphm wel mgofom jg mqujvl`ftjlg lr wel try tl `rmftm `lgdusjlg clukhm ajgcmc. Semy frm fhsl mquftmc wjte eypl`rjtms. Emrm js weft Olc sfy

clukhm ajgcmc pmlphm>

J eftm tem clukhm-ajgcmc, Kut J hlvm Zlur hfw.

RYsfha 66:>660, Kjkhm, GBNTQ

@hmfgsm ylur efgcs, ylu sjggmrs2 fgc purjdy ylur emfrts, ylu clukhm -ajgcmc.

RNfams 3>5, Kjkhm, GBNTQ

. SEM DL][ "]GJSMC PSFSMP"

s vmry japlrtfgt tl ugcmrstfgc teft temrm frm SE[MM smpfrftm fgc cjstjg`t @LGSMUSP jg wejè tem tmra "]gjtmc Ptftms" fg km usmc, fgc mfè efs f autufhhy mx`husjvm f

ddmrmgt amfgjgo. Semsm termm cmdjgjtjlgs ld ]gjtmc Ptftmswmrm cms`rjkmc ky tem ].P. Puprmam @lurt jgEllvmg fgc Fhhjslg v. Mvftt, 0;3 ].P. 4=; (6:3=)>

fkhm 6> Omlorfpej`fh tmras usmc terluoe lut tejs pfom

Smra # jg

cjforfas

Amfgjgo

gjtmc Ptftms* 6 Sem `lugtry ]gjtmc Ptftms jg tem dfajhy ld gftjlgs terluoelut tem wlrhc.

gjtmc Ptftms** ; Sem dmcmrfh zlgm.

gjtmc Ptftms*** 0 @lhhm`tjvm stftms ld tem ]gjlg amgtjlgmc terluoelut tem @lgstjtutjlg.

fccjtjlg tl tem fklvm OMLO[FYEJ@FH lgtmxt, temrm js fhsl f hmofh, glg-omlorfpej`fh lgtmxt jg wejè tem tmra "]gjtmc Ptftms" fg km usmc, wejè js tem OLTM[GAMG

ofh mgtjty. Serluoelut tejs pfom fgc tejs wmksjtm, wm jcmgtjdy SEJP `lgtmxt fs "]gjtmc Ptftms****" lr "]gjtmc Ptftms3". Sem lghy typms ld "pmrslgs"wjtejg SEJP lgtmxt frm

ukhj` lddj`ms wjtejg tem gftjlgfh fgc glt stftm olvmrgamgt. Jt js SEJP lgtmxt jg wejè "slur`ms wjtejg tem ]gjtmc Ptftms" js usmc dlr tem purplsms ld "jg`lam" fgc "orlss jg l

tejg tem Jgtmrgfh [mvmgum @lcm, fs prlvmg ky>

Glg-[msjcmgt Glg-Ymrslg Ylsjtjlg, Dlra #9=.9;9, Pm`tjlgs 3 fgc =

DL[AP YFOM> ettps>//smca.lro/Dlras/DlraJgcmx.eta

CJ[M@S HJGB> ettps>//smca.lro/Dlras/9=-AmaHfw/GlgrmsjcmgtGlgYmrslgYlsjtjlg.pcd

em rmfslg temsm `lgtmxts frm glt mxprmsshy cjstjgoujsemc jg tem stftutms ky tem Hmojshftjvm Krfgè lr lg olvmrgamgt dlras `rfdtmc ky tem Mxmùtjvm Krfgè js teft temy frm

mèfgjsa ky wejè>

6. Dmcmrfh nurjscj`tjlg js ughfwduhhy mghfromc ky fkusjgo prmsuaptjlg,wejè js f vjlhftjlg ld cum prl`mss ld hfw. Pmm>

Yrmsuaptjlg> @ejmd _mfplg dlr ]ghfwduhhy Mghfrojgo Dmcmrfh Nurjscj`tjlg, Dlra #9=.99?


CJ[M@S HJGB> ettps>//smca.lro/Dlras/9=-AmaHfw/Yrmsuaptjlg.pcd

;. Sem smpfrftjlg ld plwmrs kmtwmmg tem stftms fgc tem gftjlgfh olvmrgamgt js cmstrlymc, jg vjlhftjlg ld tem hmojshftjvm jgtmgt ld tem @lgstjtutjlg. Pmm>

Olvmrgamgt @lgspjrf`y tl Cmstrly tem Pmpfrftjlg ld Ylwmrs , Dlra #9=.9;0


CJ[M@S HJGB> ettps>//smca.lro/Dlras/9=-AmaHfw/PmpfrftjlgLdYlwmrs.pcd

0. F "sl`jmty ld hfw" js trfgsdlramc jgtl f "sl`jmty ld amg" jg vjlhftjlg ld Afrkury v. Afcjslg, = ].P. 60? (6590)>

"Sem olvmrgamgt ld tem ]gjtmc Ptftms efs kmmg mapeftj`fhhy tmramc f olvmrgamgt ld hfws, fgc glt ld amg. Jt wjhh `mrtfjghy `mfsm

tl cmsmrvm tejs ejoe fppmhhftjlg, jd tem hfws durgjse gl rmamcy dlr tem vjlhftjlg ld f vmstmc hmofh rjoet."

RAfrkury v. Afcjslg, = ].P. 60?, 640 (6590)Q

3. Mx`husjvmhy Y[JTFSM rjoets frm trfgsdlramc jgtl pukhj` rjoets jg f prl`mss wm `fhh "jgvjsjkhm majgmgt clafjg usjgo prmsuaptjlg fgc wlrcs ld frt".

=. Nucoms frm ug`lgstjtutjlgfhhy cmhmoftmc ugcum cjs`rmtjlg fgc "frkjtrfry plwmr" tl ughfwduhhy mghfrom dmcmrfh nurjscj`tjlg. Pmm>

Dmcmrfh Nurjscj`tjlg, Dlra #9=.965


CJ[M@S HJGB> ettps>//smca.lro/Dlras/9=-AmaHfw/DmcmrfhNurjscj`tjlg.pcd

em wfy f `lrruptmc Mxmùtjvm Krfgè lr nucom f``laphjse tem fklvm js tl ug`lgstjtutjlgfhhy>

6. Y[MP]AM teft FHH ld tem dlur `lgtmxts dlr "]gjtmc Ptftms" frm mqujvfhmgt.

;. Y[MP]AM teft @LGPSJS]SJLGFH `jtjzmgs fgc PSFS]SL[Z `jtjzmgs frm MV]JTFHMGS ugcmr dmcmrfh hfw. Semy frm GLS. F @LGPSJS]SJLGFH `jtjz

f "glg-rmsjcmgt" ugcmr dmcmrfh hfw fgc GLS f PSFS]SL[Z "gftjlgfh fgc `jtjzmg ld tem ]gjtmc Ptftms** ft kjrte" pmr 5 ].P.@. 6396.Pmm>

_ey Zlu frm f "gftjlgfh", "stftm gftjlgfh", fgc @lgstjtutjlgfh kut glt Ptftutlry @jtjzmg, Dlra #9=.994


CJ[M@S HJGB> ettps>//smca.lro/Dlras/9=-AmaHfw/_eyFGftjlgfh.pcd

0. Y[MP]AM teft "gftjlgfhjty" fgc "claj`jhm" frm mqujvfhmgt. Semy frm GLS. Pmm>

_ey Claj`jhm fgc Km`lajgo f "tfxpfymr" [mqujrm Zlur @lgsmgt , Dlra #9=.99;


CJ[M@S HJGB> ettps>//smca.lro/Dlras/9=-AmaHfw/Claj`jhm.pcd

3. ]sm tem wlrc "`jtjzmgsejp" jg phf`m ld "gftjlgfhjty" L[ "claj`jhm", fgc rmdusm tl cjs`hlsm _EJ@E ld tem twl temy amfg jg MTM[Z `lgtmxt.

=. @lgdusm tem YLHJSJ@FH/@LGPSJS]SJLGFH amfgjgo ld wlrcs wjte tem `jvjh PSFS]SL[Z `lgtmxt. Dlr jgstfg`m, fsbjgo lg olvmrgamgt dlras wemtemr y
https://en.wikipedia.org/wiki/Amphibolyhttps://en.wikipedia.org/wiki/Amphibolyhttps://en.wikipedia.org/wiki/Punctuationhttps://en.wikipedia.org/wiki/Punctuationhttps://en.wikipedia.org/wiki/Syntaxhttps://en.wikipedia.org/wiki/Syntaxhttps://en.wikipedia.org/wiki/Equivocationhttps://en.wikipedia.org/wiki/Equivocationhttps://sedm.org/Forms/05-MemLaw/Presumption.pdfhttps://sedm.org/Forms/05-MemLaw/Presumption.pdfhttps://famguardian.org/TaxFreedom/CitesByTopic/UnitedStates.htmhttps://famguardian.org/TaxFreedom/CitesByTopic/UnitedStates.htmhttps://famguardian.org/TaxFreedom/CitesByTopic/UnitedStates.htmhttps://famguardian.org/TaxFreedom/CitesByTopic/UnitedStates.htmhttps://scholar.google.com/scholar_case?case=15188855763817953191https://scholar.google.com/scholar_case?case=15188855763817953191https://famguardian.org/TaxFreedom/CitesByTopic/person.htmhttps://famguardian.org/TaxFreedom/CitesByTopic/person.htmhttps://sedm.org/Forms/05-MemLaw/WhyThiefOrPubOfficer.pdfhttps://sedm.org/Forms/FormIndex.htmhttps://sedm.org/Forms/05-MemLaw/NonresidentNonPersonPosition.pdfhttps://famguardian.org/TaxFreedom/CitesByTopic/presumption.htmhttps://famguardian.org/TaxFreedom/CitesByTopic/presumption.htmhttps://sedm.org/Forms/FormIndex.htmhttps://sedm.org/Forms/05-MemLaw/Presumption.pdfhttps://sedm.org/Forms/FormIndex.htmhttps://sedm.org/Forms/05-MemLaw/SeparationOfPowers.pdfhttps://scholar.google.com/scholar_case?case=9834052745083343188https://scholar.google.com/scholar_case?case=9834052745083343188https://scholar.google.com/scholar_case?case=9834052745083343188https://scholar.google.com/scholar_case?case=9834052745083343188https://sedm.org/Forms/FormIndex.htmhttps://sedm.org/Forms/05-MemLaw/FederalJurisdiction.pdfhttps://www.law.cornell.edu/uscode/text/8/1401https://www.law.cornell.edu/uscode/text/8/1401https://sedm.org/Forms/FormIndex.htmhttps://sedm.org/Forms/05-MemLaw/WhyANational.pdfhttps://sedm.org/Forms/FormIndex.htmhttps://sedm.org/Forms/05-MemLaw/Domicile.pdfhttps://sedm.org/Forms/05-MemLaw/Domicile.pdfhttps://sedm.org/Forms/FormIndex.htmhttps://sedm.org/Forms/05-MemLaw/WhyANational.pdfhttps://sedm.org/Forms/FormIndex.htmhttps://www.law.cornell.edu/uscode/text/8/1401https://sedm.org/Forms/05-MemLaw/FederalJurisdiction.pdfhttps://sedm.org/Forms/FormIndex.htmhttps://scholar.google.com/scholar_case?case=9834052745083343188https://scholar.google.com/scholar_case?case=9834052745083343188https://sedm.org/Forms/05-MemLaw/SeparationOfPowers.pdfhttps://sedm.org/Forms/FormIndex.htmhttps://sedm.org/Forms/05-MemLaw/Presumption.pdfhttps://sedm.org/Forms/FormIndex.htmhttps://famguardian.org/TaxFreedom/CitesByTopic/presumption.htmhttps://sedm.org/Forms/05-MemLaw/NonresidentNonPersonPosition.pdfhttps://sedm.org/Forms/FormIndex.htmhttps://sedm.org/Forms/05-MemLaw/WhyThiefOrPubOfficer.pdfhttps://famguardian.org/TaxFreedom/CitesByTopic/person.htmhttps://scholar.google.com/scholar_case?case=15188855763817953191https://famguardian.org/TaxFreedom/CitesByTopic/UnitedStates.htmhttps://famguardian.org/TaxFreedom/CitesByTopic/UnitedStates.htmhttps://sedm.org/Forms/05-MemLaw/Presumption.pdfhttps://en.wikipedia.org/wiki/Equivocationhttps://en.wikipedia.org/wiki/Syntaxhttps://en.wikipedia.org/wiki/Punctuationhttps://en.wikipedia.org/wiki/Amphiboly


4/27



frm f YLHJSJ@FH/@LGPSJS]SJLGFH `jtjzmg fgc temg DFHPMHZ Y[MP]AJGO teft ylu frm f PSFS]SL[Z `jtjzmg ugcmr 5 ].P.@. 6396.

4. @lgdusm tem wlrcs "claj`jhm"fgc "rmsjcmg`m" lr japutm mjtemr tl ylu wjtelut sftjsdyjgo tem kurcmg ld prlvjgo teft ylu MUY[MPPHZ @LGPMGSMC tl jt f

temrmky jhhmofhhy bjcgfp ylur `jvjh hmofh jcmgtjty fofjgst ylur wjhh. Lgm `fg efvm lghy lgm "claj`jhm" kut afgy "rmsjcmg`ms" fgc KLSE rmqujrm ylur `lgsm

Pmm>

_ey Claj`jhm fgc Km`lajgo f "tfxpfymr" [mqujrm Zlur @lgsmgt , Dlra #9=.99;



?. Fcc tejgos lr `hfssms ld tejgos tl tem amfgjgo ld stftutlry tmras teft cl glt MUY[MPPHZ fppmfr jg temjr cmdjgjtjlgs, jg vjlhftjlg ld tem ruhms ld stftutlry

`lgstru`tjlg. Pmm>

Hmofh Cm`mptjlg, Yrlpfofgcf, fgc Drfuc, Dlra #9=.963


CJ[M@S HJGB> ettps>//smca.lro/Dlras/9=-AmaHfw/HmofhCm`YrlpDrfuc.pcd

5. Y[MP]AM teft PSFS]SL[Z cjvmrsjty ld `jtjzmgsejp ugcmr ;5 ].P.@. 600;fgc @LGPSJS]SJLGFH cjvmrsjty ld `jtjzmgsejp ugcmr Frtj`hm JJJ, Pm`tjlg ; l

]gjtmc Ptftms @lgstjtutjlg frm mqujvfhmgt.

5.6 PSFS]SL[Z fgc @LGPSJS]SJLGFH cjvmrsjty frm GLS mqufh fgc jg df`t frm autufhhy mx`husjvm.

5.; Sem PSFS]SL[Z cmdjgjtjlg ld Ptftm jg ;5 ].P.@. 600;(m) js f dmcmrfh tmrrjtlry. Sem cmdjgjtjlg ld Ptftm jg tem @LGPSJS]SJLG js f Ptftm ld tem

fgc GLS dmcmrfh tmrrjtlry.

5.0 Semy try tl jg`rmfsm tejs `lgdusjlg ky cjsajssjgo cjvmrsjty `fsms wemrm lghy cjvmrsjty ld [MPJCMG@M (claj`jhm) js japhjmc, jgstmfc jgsjstjgo lg cjvmrs

@JSJ^MGPEJY fgc ymt [MD]PJGO tl cmdjgm wemtemr temy amfg CLAJ@JHM lr GFSJLGFHJSZ wemg tem tmra @JSJ^MGPEJY js jgvlbmc. Pmm Hfaa v.

Kmbjgs Tfg Hjgms, @l, 60: D.Pupp.;c. 6099, 6063 (A.C. Fhf. ;996)(Sl jgvlbm rmalvfh nurjscj`tjlg lg tem kfsjs ld cjvmrsjty, f gltj`m ld rmalvfh aust

cjstjg`thy fgc fddjraftjvmhy fhhmom mfè pfrtys `jtjzmgsejp., RfQvmramgts ld rmsjcmg`m frm welhhy jgsuddj`jmgt dlr purplsms ld rmalvfh., RfQhteluoe `jtjzmgs

fgc rmsjcmg`m afy km jgtmrèfgomfkhm tmras jg `laalg pfrhfg`m, tem mxjstmg`m ld `jtjzmgsejp `fgglt km jgdmrrmc drla fhhmoftjlgs ld rmsjcmg`m fhlgm.).

:. [mdusm tl fhhlw tem nury tl rmfc tem cmdjgjtjlgs jg tem hfw fgc temg ojvm tema f cmdjgjtjlg teft js jg `lgdhj`t wjte tem stftutlry cmdjgjtjlg. Sejs sukstjtutms t

N]COMP wjhh dlr weft tem hfw mxprmsshy sfys fgc temrmky sukstjtutms Y]KHJ@ YLHJ@Z dlr tem wrjttmg hfw.

69. Yukhjse cm`mptjvm olvmrgamgt pukhj`ftjlgs teft frm jg cmhjkmrftm `lgdhj`t wjte weft tem stftutms cmdjgm "]gjtmc Ptftms" fs fgc temg tmhh tem pukhj` teft temy

@FGGLS rmhy lg tem pukhj`ftjlg. Sem J[P clms tejs wjte FHH ld temjr pukhj`ftjlgs fgc jt js D[F]C. Pmm>

[mfslgfkhm Kmhjmd Fklut Jg`lam Sfx Hjfkjhjty, Dlra #9=.99?


CJ[M@S HJGB> ettps>//smca.lro/Dlras/9=-AmaHfw/[mfslgfkhmKmhjmd.pcd

ejs bjgc ld frkjtrfry cjs`rmtjlg js Y[LEJKJSMC ky tem @lgstjtutjlg, fs emhc ky tem ].P. Puprmam @lurt>

'_emg wm `lgsjcmr tem gfturm fgc tem temlry ld lur jgstjtutjlgs ld olvmrgamgt, tem prjg`jphms uplg wejè temy frm supplsmc tl rmst, fgc

rmvjmw tem ejstlry ld temjr cmvmhlpamgt, wm frm `lgstrfjgmc tl `lg`hucm teft temy cl glt amfg tl hmfvm rlla dlr tem phfy fgc

f`tjlg ld purmhy pmrslgfh fgc frkjtrfry plwmr.'

RZj`b _l v. Elpbjgs, 665 ].P. 0=4, 04: ,4 P. Pup. @t. 6943, 69?6Q

elafs Nmddmrslg, lur alst rmvmrmc dlugcjgo dftemr, prm`jsmhy prmcj tmc tem fklvm fkusms wemg em sfjc>

"Jt efs hlgo kmmg ay lpjgjlg, fgc J efvm gmvmr serugb drla jts mxprmssjlg,... teft tem omra ld cjsslhutjlg ld lur Dmcmrfh Olvmrgamgt js jg tem

`lgstjtutjlg ld tem Dmcmrfh Nucj`jfry--fg jrrmsplgsjkhm klcy (dlr japmfèamgt js s`fr`mhy f s`frm-`rlw), wlrbjgo hjbm orfvjty ky gjoet fgc ky cfy,

ofjgjgo f hjt thm tlcfy fgc f hjtthm tlalrrlw, fgc fcvfg`jgo jts gljsmhmss stmp hjbm f tejmd lvmr tem djmhc ld nurjscj`tjlg ugt jh fhh sefhh km usurpmc

drla tem Ptftms fgc tem olvmrgamgt km `lgslhjcftmc jgtl lgm. Sl tejs J fa lpplsmc."

RSelafs Nmddmrslgtl @efrhms Efaalgc, 65;6. AM 6=>006Q

"@lgtrfry tl fhh `lrrm`t mxfaphm, Rtem Dmcmrfh nucj`jfryQ frm jg tem efkjt ld oljgo lut ld tem qumstjlg kmdlrm tema, tl terlw fg fgèlr femfc fgc orfpphmdurtemr elhc dlr duturm fcvfg`ms ld plwmr. Semy frm temg jg df`t tem `lrps ld sfppmrs fgc ajgmrs, stmfcjhy wlrbj go tl ugcmrajgm tem

jgcmpmgcmgt rjoets ld tem Ptftms fgc tl `lgslhjcftm fhh plwmr jg tem efgcs ld teft olvmrgamgt jg wejè temy efvm sl japlrtfgt f drmmelhc

mstftm."

RSelafs Nmddmrslg> Futlkjlorfpey, 65;6. AM 6>6;6Q

"Sem nucj`jfry ld tem ]gjtmc Ptftms js tem sukthm `lrps ld sfppmrs fgc ajgmrs `lgstfgthy wlrbjgo ugcmr orlugc tl ugcmrajgm tem dlugcftjlgs ld lur

`lgdmcmrftmc dfkrj`. Semy frm `lgstrujgo lur @lgstjtutjlg drla f `l-lrcjgftjlg ld f omgmrfh fgc spm`jfh olvmrgamgt tl f omgmrfh fgc suprmam lgm

fhlgm. Sejs wjhh hfy fhh tej gos ft temjr dmmt, fgc t emy frm tll wmhh vmrsmc jg Mgohjse h fw tl dlromt tem afxja, 'klgj nucj`js mst faphjfrm

nur jsc j`t jlg ma. '"

RSelafs Nmddmrslgtl Selafs [jtèjm, 65;9. AM 6=>;:?Q

"_emg fhh olvmrgamgt, clamstj` fgc dlrmjog, jg hjtthm fs jg ormft tejgos, sefhh km crfwg tl _fsejgotlg fs tem `mgtmr ld fhh plwmr, jt wjhh

rmgcmr plwmrhmss tem èm`bs prlvjcmc ld lgm olvmrgamgt lg fgltemr fgc wjhh km`lam fs vmgfh fgc lpprmssjvm fs tem olvmrgamgt drla

wejè wm smpfrftmc."

RSelafs Nmddmrslgtl @efrhms Efaalgc, 65;6. AM 6=>00;Q

"_eft fg fuoamgtftjlg ld tem djmhc dlr nlkkjgo, spmùhftjgo, phugcmrjgo, lddj`m-kujhcjgo R "trfcm lr kusjgmss" s`faQ fgc lddj`m-eugtjgo wluhc kmprlcu`mc ky fg fssuaptjlg RY[MP]AYSJLGQ ld fhh tem Ptftm plwmrs jgtl tem efgcs ld tem Omgmrfh Olvmrgamgt!"

RSelafs Nmddmrslgtl Ojcmlg Orfgomr, 6599. AM 69>645Q

lr durtemr cmtfjhs lg tem amfgjgo ld "]gjtmc Ptftms" jg jts S_L smpfrftm fgc cjstjg`t lgtmxts, @LGPSJS]SJLGFH, fgc PSFS]SL[Z, fgc elw temy frm cmhjkmrftmhy lgdus

kusmc tl ughfwduhhy `rmftm nurjscj`tjlg teft clms glt ltemrwjsm hfwduhhy mxjst, smm>

6. Hmofh Cm`mptjlg, Yrlpfofgcf, fgc Drfuc, Dlra #9=.963, Pm`tjlgs 6;.=, 6=

;. Glg-[msjcmgt Glg-Ymrslg Ylsjtjlg, Dlra #9=.9;9, Pm`tjlg 3

0. F Cmtfjhmc Ptucy jgtl tem Amfgjgo ld tem tmra "]gjtmc Ptftms" dlugc jg tem Jgtmrgfh [mvmgum @lcm-Dfajhy Oufrcjfg Dmhhlwsejp

ESAH Tmrsjlg-Hfrom, ;5;Bkytms

F`rlkft Tmrsjlg-(6.? Akytms)

^jppmc vmrsjlg-safhh, :9 Bkytms

3. Plvmrmjogty Dlras fgc Jgstru`tjlgs Lghjgm, Dlra #69.993, @jtms ky Slpj`> "]gjtmc Ptftms"
https://famguardian.org/TaxFreedom/CitesByTopic/domicile.htmhttps://famguardian.org/TaxFreedom/CitesByTopic/domicile.htmhttps://famguardian.org/TaxFreedom/CitesByTopic/residence.htmhttps://sedm.org/Forms/FormIndex.htmhttps://sedm.org/Forms/05-MemLaw/Domicile.pdfhttps://sedm.org/Forms/FormIndex.htmhttps://sedm.org/Forms/05-MemLaw/LegalDecPropFraud.pdfhttps://www.law.cornell.edu/uscode/text/28/1332https://www.law.cornell.edu/uscode/text/28/1332https://famguardian.org/Subjects/Taxes/Articles/IRSNotResponsible.htmhttps://famguardian.org/Subjects/Taxes/Articles/IRSNotResponsible.htmhttps://sedm.org/Forms/FormIndex.htmhttps://sedm.org/Forms/05-MemLaw/ReasonableBelief.pdfhttps://caselaw.lp.findlaw.com/cgi-bin/getcase.pl?court=us&vol=118&invol=356#369https://caselaw.lp.findlaw.com/cgi-bin/getcase.pl?court=us&vol=118&invol=356#369https://famguardian.org/Subjects/Politics/ThomasJefferson/jeffcont.htmhttps://famguardian.org/Subjects/Politics/ThomasJefferson/jeffcont.htmhttps://famguardian.org/Subjects/Politics/ThomasJefferson/jeffcont.htmhttps://famguardian.org/Subjects/Politics/ThomasJefferson/jeffcont.htmhttps://famguardian.org/Subjects/Politics/ThomasJefferson/jeffcont.htmhttps://sedm.org/Forms/05-MemLaw/TradeOrBusScam.pdfhttps://sedm.org/Forms/05-MemLaw/Presumption.pdfhttps://famguardian.org/Subjects/Politics/ThomasJefferson/jeffcont.htmhttps://sedm.org/Forms/05-MemLaw/LegalDecPropFraud.pdfhttps://sedm.org/Forms/05-MemLaw/NonresidentNonPersonPosition.pdfhttps://famguardian.org/Subjects/Taxes/ChallJurisdiction/Definitions/freemaninvestigation.htmhttps://famguardian.org/Subjects/Taxes/ChallJurisdiction/Definitions/freemaninvestigation.htmhttps://famguardian.org/Subjects/Taxes/ChallJurisdiction/Definitions/freemaninvestigation.pdfhttps://famguardian.org/Subjects/Taxes/ChallJurisdiction/Definitions/freemaninvestigation.ziphttps://famguardian.org/TaxFreedom/CitesByTopic/UnitedStates.htmhttps://famguardian.org/TaxFreedom/CitesByTopic/UnitedStates.htmhttps://famguardian.org/Subjects/Taxes/ChallJurisdiction/Definitions/freemaninvestigation.ziphttps://famguardian.org/Subjects/Taxes/ChallJurisdiction/Definitions/freemaninvestigation.pdfhttps://famguardian.org/Subjects/Taxes/ChallJurisdiction/Definitions/freemaninvestigation.htmhttps://sedm.org/Forms/05-MemLaw/NonresidentNonPersonPosition.pdfhttps://sedm.org/Forms/05-MemLaw/LegalDecPropFraud.pdfhttps://famguardian.org/Subjects/Politics/ThomasJefferson/jeffcont.htmhttps://sedm.org/Forms/05-MemLaw/Presumption.pdfhttps://sedm.org/Forms/05-MemLaw/TradeOrBusScam.pdfhttps://famguardian.org/Subjects/Politics/ThomasJefferson/jeffcont.htmhttps://famguardian.org/Subjects/Politics/ThomasJefferson/jeffcont.htmhttps://famguardian.org/Subjects/Politics/ThomasJefferson/jeffcont.htmhttps://famguardian.org/Subjects/Politics/ThomasJefferson/jeffcont.htmhttps://famguardian.org/Subjects/Politics/ThomasJefferson/jeffcont.htmhttps://caselaw.lp.findlaw.com/cgi-bin/getcase.pl?court=us&vol=118&invol=356#369https://sedm.org/Forms/05-MemLaw/ReasonableBelief.pdfhttps://sedm.org/Forms/FormIndex.htmhttps://famguardian.org/Subjects/Taxes/Articles/IRSNotResponsible.htmhttps://www.law.cornell.edu/uscode/text/28/1332https://www.law.cornell.edu/uscode/text/28/1332https://sedm.org/Forms/05-MemLaw/LegalDecPropFraud.pdfhttps://sedm.org/Forms/FormIndex.htmhttps://sedm.org/Forms/05-MemLaw/Domicile.pdfhttps://sedm.org/Forms/FormIndex.htmhttps://famguardian.org/TaxFreedom/CitesByTopic/residence.htmhttps://famguardian.org/TaxFreedom/CitesByTopic/domicile.htm


5/27



. PSFS]SL[Z T. @LGPSJS]SJLGFH @LGSMUSP

s vmry japlrtfgt tl ugcmrstfgc teft temrm frm S_L smpfrftm, cjstjg`t, fgc autufhhy mx`husjvm lgtmxts jg wejè omlorfpej`fh "wlrcs ld frt" fg km usmc ft tem dmcmrfh lr g

vmh>

6. @lgstjtutjlgfh.

;. Ptftutlry.

em purplsm ld prlvjcjgo f stftutlry cmdjgjtjlg ld f hmofh "tmra" js tl supmrsmcm fgc glt mghfrom tem lrcjgfry, `laalg hfw, lgstjtutjlgfh, lr laalg amfgjgo ld f tmra.

mlorfpej fh wlrcs ld frt jg`hucm>

6. "Ptftm"

;. "]gjtmc Ptftms"

0. "fhjmg"3. "`jtjzmg"

=. "rmsjcmgt"

4. "].P. pmrslg"

em tmras "Ptftm" fgc "]gjtmc Ptftms" wjtejg tem @lgstjtutjlg japhjms tem `lgstjtutjlgfh stftms ld tem ]gjlg fgc mx`hucms dmcmrfh tmrrjtlry, stftutlry "Ptftms" (dmcmrfh tmrrjtlrjms)

ftutlry "]gjtmc Ptftms" (tem lhhm`tjlg ld fhh dmcmrfh tmrrjtlry). Sejs js fg lut`lam ld tem smpfrftjlg ld plwmrs cl`trjgm. Pmm>

Olvmrgamgt @lgspjrf`y tl Cmstrly tem Pmpfrftjlg ld Ylwmrs, Dlra #9=.9;0


CJ[M@S HJGB> ettps>//smca.lro/Dlras/9=-AmaHfw/PmpfrftjlgLdYlwmrs.pcd

em ].P. @lgstjtutjlg rmftms f pukhj` trust wejè js tem cmhmoftjlg ld futelrjty lrcmr teft tem ].P. Olvmrgamgt usms afgfom dmcmrfh tmrrjtlry fgc prlpmrty. Seft prlpmrty jg

fgèjsms, suè fs tem"trfcm lr kusjgmss" drfgèjsm. Fhh stftutlry jvjh hfw jt rmftms fg fgc clms rmouhftm lghy SEFS prlpmrty fgc glt tem lgstjtutjlgfh Ptftms, wejè frmdl

lvmrmjog,fgc stftutlry "glg-rmsjcmgt glg-pmrslgs" (Dlra #9=.9;9)dlr tem purplsms ld dmcmrfh hmojshftjvm nurjscj`tjlg.

s vmry japlrtfgt tl rmfhjzm tem lgsmqumg ms ld tejs lgstjtutjlgfhsmpfrftjlg ld plwmrskmtwmmg tem stftms fgc gftjlgfh olvmrgamgt. Plam ld temsm lgsmqumg`ms jg huc

hlwjgo>

6. Ptftutlry "Ptftms" fs jgcj`ftmc jg 3 ].P.@. 669(c) fgc "Ptftms" jg gmfrhy fhh dmcmrfh stftutms frm jg df`t dmcmrfh tmrrjtlrjms fgc tem cmdjgjtjlg clms GLS jg

`lgstjtutjlgfh stftms ld tem ]gjlg.

;. Sem stftutlry "]gjtmc Ptftms" cmdjgmc jg ;4 ].P.@. ??96(f)(:) fgc (f)(69) fgc 3 ].P.@. 669(c) jg`hucms dmcmrfh tmrrjtlry fgc mx`hucms fgy hfgc wjtejg

mx`husjvm nurjscj`tjlg ld f `lgstjtutjlgfh stftm ld tem ]gjlg.

0. Smras lg olvmrgamgt dlras fssuam tem stftutlry `lgtmxt fgc GLS tem `lgstjtutjlgfh `lgtmxt.

3. Claj`jhm js tem lrjojg ld `jvjh hmojshftjvm nurjscj`tjlglvmr euafg kmjgos. Sejs nurjscj`tjlg js `fhhmc "jg pmrslgfa nurjscj tjlg".

=. Pjg`m tem smpfrftjlg ld plwmrs cl`trjgm`rmftms twl smpfrftm nurjscj`tjlgs teft frm hmojshftjvmhy "dlrmjog" jg rmhftjlg tl mfè ltemr, temg temrm frm S_L typ

plhjtj`fh `laaugjtjms, twl typms ld "`jtjzmgs", fgc twl typms ld nurjscj`tjlgs mxmr`jsmc ky tem gftjlgfh olvmrgamgt.

Jt js `hmfr teft @lgormss, fs f hmojshftjvm klcy, mxmr`jsm twl spm`jms ld hmojshftjvm plwmr> tem lgm, hjajtmc fs tl jts lknm`ts, kut mxtmgcjgo fhh lvmr

tem ]gjlg> tem ltemr, fg fkslhutm, mx`husjvm hmojshftjvm plwmr lvmr tem Cjstrj`t ld @lhuakjf. Sem prmhjajgfry jgqujry jg tem `fsm glw kmdlrm tem

@lurt, js, ky vjrtum ld wejè ld temsm futelrjtjms wfs tem hfw jg qumstjlg pfssmc4.6. F stftm gftjlgfh pursufgt tl 5 ].P.@. 6696(f)(;6).

4.;. F stftutlry glg-rmsjcmgt glg-pmrslg jd mx`husjvmhy Y[JTFSM fgc glt mgofomc jg f pukhj` lddj`m.

4.0. F stftutlry "glgrmsjcmgt fhjmg" (;4 ].P.@. ??96(k)(6)(K)) jg rmhftjlg tl tem gftjlgfh olvmrgamgt jd temy hfwduhhy smrvm jg f pukhj` lddj`m.

?. Zlu `fg km f stftutlry "glgrmsjcmgt fhjmg" pursufgt tl ;4 ].P.@. ??96(k)(6)(K)fgc f `lgstjtutjlgfh lr Dlurtmmgte Famgcamgt "@jtjzmg" FS SEM PFAM

SJAM. _ey< Km`fusm tem Puprmam @lurt ruhmc jg Ellvmg fgc Fhhjslg v. Mvftt, 0;3 ].P. 4=; (6:3=), teft temrm frm SE[MM cjddmrmgt fgc autufhhy mx`hu

"]gjtmc Ptftms", fgc temrmdlrm SE[MM typms ld "`jtjzmgs ld tem ]gjtmc Ptftms". Emrm js fg mxfaphm>

Sem 6st sm`tjlg ld tem 63te frtj`hm RDlurtmmgte FamgcamgtQ, tl wejè lur fttmgtjlg js alrm spm`jdj`fhhy jgvjtmc, lpmgs wjte f cmdjgjtjlg ld

`jtjzmgsejpglt lghy `jtjzmgsejp ld tem ]gjtmc PtftmsR***Q, kut `jtjzmgsejp ld tem stftms. Gl suè cmdjgjtjlg wfs prmvjlushy dlugc jg tem

@lgstjtutjlg, glr efc fgy fttmapt kmmg afcm tl cmdjgm jt ky f`t ld @lgormss. Jt efc kmmg tem l``fsjlg ld auè cjsùssjlg jg tem `lurts,

ky tem mxmùtjvm cmpfrtamgts fgc jg tem pukhj` nlurgfhs. Jt efc kmmg sfjc ky majgmgt nucoms teft gl afg wfs f `jtjzmg ld tem ]gjtmc

PtftmsR***Q mx`mpt fs em wfs f `jtjzmg ld lgm ld tem stftms `laplsjgo tem ]gjlg. Selsm temrmdlrm, wel efc kmmg klrg fgc rmsjcmc

fhwfys jg tem Cjstrj`t ld @lhuakjf lr jg tem tmrrjtlrjms RPSFS]SL[Z `j tjzmgsQ, teluoe wjtejg tem ]gjtmc PtftmsR*Q, wmrm glt

R@LGPSJS]SJLGFHQ `jtjzmgs.

RPhfuoetmr-Elusm @fsms, 50 ].P. (64 _fhh.) 04, ;6 H.Mc. 0:3(65?0)Q

Sem "`jtjzmg ld tem ]gjtmc Ptftms" amgtjlgmc jg tem Dlurtmmgte Famgcamgt js f lgstjtutjlgfh "`jtjzmg ld tem ]gjtmc Ptftms", fgc tem tmra "]gjtmc Ptftms" jg teft `lgt

jg`hucms stftms ld tem ]gjlg fgc mx`hucms dmcmrfh tmrrjtlry. Emg`m, ylu wluhc GLS km f "`jtjzmg ld tem ]gjtmc Ptftms" wjtejg fgy dmcmrfh stftutm, km`fusm fhh suè stf

cmdjgm "]gjtmc Ptftms" tl amfg dmcmrfh tmrrjtlry fgc MU@H]CM stftms ld tem ]gjlg. Dlr alrm cmtfjhs, smm>

_ey Zlu frm f "gftjlgfh", "stftm gftjlgfh", fgc @lgstjtutjlgfh kut glt Ptftutlry @jtjzmg, Dlra #9=.994


CJ[M@S HJGB> ettps>//smca.lro/Dlras/9=-AmaHfw/_eyFGftjlgfh.pcd

5. Zlur nlk, jd ylu sfy ylu frm f "`jtjzmg ld tem ]gjtmc Ptftms" lr "].P. `jtjzmg" lg f olvmrgamgt dlra ( f TM[Z CFGOM[L]P ugcmrtfbjgo!) js tl ugcmrstfg

teft fhh olvmrgamgt dlras prmsuam tem stftutlry fgc glt `lgstjtutjlgfh `lgtmxt, fgc tl mgsurm teft ylu cmdjgm prm`jsmhy _EJ@E lgm ld tem termm "]gjtmc

Ptftms" ylu frm f "`jtjzmg" ld, fgc cl sl jg f wfy teft mx`hucms ylu drla tem `jvjh nurjscj`tjlg ld tem gftjlgfh olvmrgamgt km`fusm claj`jhmc jg f "dlrmjog

stftm". Klte dlrmjog `lugtrjms fgc stftms ld tem ]gjlg frm hmojshftjvmhy "dlrmjog" fgc temrmdlrm "dlrmjog stftms" jg rmhftjlg tl tem gftjlgfh olvmrgamgt ld tem

]gjtmc Ptftms. Sem dlhhlwjgo dlra clms teft vmry frmduhhy>

Fddjcfvjt ld @jtjzmgsejp, Claj`jhm, fgc Sfx Ptftus, Dlra #9;.996


CJ[M@S HJGB> ettps>//smca.lro/Dlras/9;-Fddjcfvjts/[email protected]
https://famguardian.org/TaxFreedom/CitesByTopic/State.htmhttps://famguardian.org/TaxFreedom/CitesByTopic/State.htmhttps://famguardian.org/TaxFreedom/CitesByTopic/UnitedStates.htmhttps://famguardian.org/TaxFreedom/CitesByTopic/alien.htmhttps://famguardian.org/TaxFreedom/CitesByTopic/citizen.htmhttps://famguardian.org/TaxFreedom/CitesByTopic/resident.htmhttps://famguardian.org/TaxFreedom/CitesByTopic/USPerson.htmhttps://sedm.org/Forms/FormIndex.htmhttps://sedm.org/Forms/05-MemLaw/SeparationOfPowers.pdfhttps://sedm.org/Forms/05-MemLaw/TradeOrBusScam.pdfhttps://sedm.org/Forms/05-MemLaw/TradeOrBusScam.pdfhttps://famguardian.org/Subjects/Freedom/Sovereignty/Sovereign=Foreign.htmhttps://famguardian.org/Subjects/Freedom/Sovereignty/Sovereign=Foreign.htmhttps://famguardian.org/Subjects/Freedom/Sovereignty/Sovereign=Foreign.htmhttps://sedm.org/Forms/05-MemLaw/NonresidentNonPersonPosition.pdfhttps://sedm.org/Forms/05-MemLaw/SeparationOfPowers.pdfhttps://sedm.org/Forms/05-MemLaw/SeparationOfPowers.pdfhttps://www.law.cornell.edu/uscode/text/4/110https://www.law.cornell.edu/uscode/text/26/7701https://www.law.cornell.edu/uscode/text/4/110https://sedm.org/Forms/05-MemLaw/Domicile.pdfhttps://sedm.org/Forms/05-MemLaw/Domicile.pdfhttps://sedm.org/Forms/05-MemLaw/SeparationOfPowers.pdfhttps://sedm.org/Forms/05-MemLaw/SeparationOfPowers.pdfhttps://scholar.google.com/scholar_case?case=3308804578253249170&q=19+U.S.+264&hl=en&as_sdt=2003https://www.law.cornell.edu/uscode/text/8/1101https://www.law.cornell.edu/uscode/text/26/7701https://www.law.cornell.edu/uscode/text/26/7701https://www.law.cornell.edu/uscode/text/26/7701https://scholar.google.com/scholar_case?case=15188855763817953191&q=324+U.S.+652&hl=en&as_sdt=2006https://sedm.org/Forms/05-MemLaw/WhyANational.pdfhttps://scholar.google.com/scholar_case?case=12565118578780815007&q=83+u.s.+36&hl=en&as_sdt=2006https://sedm.org/Forms/FormIndex.htmhttps://sedm.org/Forms/05-MemLaw/WhyANational.pdfhttps://sedm.org/Forms/FormIndex.htmhttps://sedm.org/Forms/02-Affidavits/AffCitDomTax.pdfhttps://sedm.org/Forms/02-Affidavits/AffCitDomTax.pdfhttps://sedm.org/Forms/FormIndex.htmhttps://sedm.org/Forms/05-MemLaw/WhyANational.pdfhttps://sedm.org/Forms/FormIndex.htmhttps://scholar.google.com/scholar_case?case=12565118578780815007&q=83+u.s.+36&hl=en&as_sdt=2006https://sedm.org/Forms/05-MemLaw/WhyANational.pdfhttps://scholar.google.com/scholar_case?case=15188855763817953191&q=324+U.S.+652&hl=en&as_sdt=2006https://www.law.cornell.edu/uscode/text/26/7701https://www.law.cornell.edu/uscode/text/26/7701https://www.law.cornell.edu/uscode/text/8/1101https://scholar.google.com/scholar_case?case=3308804578253249170&q=19+U.S.+264&hl=en&as_sdt=2003https://sedm.org/Forms/05-MemLaw/SeparationOfPowers.pdfhttps://sedm.org/Forms/05-MemLaw/Domicile.pdfhttps://www.law.cornell.edu/uscode/text/4/110https://www.law.cornell.edu/uscode/text/26/7701https://www.law.cornell.edu/uscode/text/4/110https://sedm.org/Forms/05-MemLaw/SeparationOfPowers.pdfhttps://sedm.org/Forms/05-MemLaw/NonresidentNonPersonPosition.pdfhttps://famguardian.org/Subjects/Freedom/Sovereignty/Sovereign=Foreign.htmhttps://famguardian.org/Subjects/Freedom/Sovereignty/Sovereign=Foreign.htmhttps://sedm.org/Forms/05-MemLaw/TradeOrBusScam.pdfhttps://sedm.org/Forms/05-MemLaw/SeparationOfPowers.pdfhttps://sedm.org/Forms/FormIndex.htmhttps://famguardian.org/TaxFreedom/CitesByTopic/USPerson.htmhttps://famguardian.org/TaxFreedom/CitesByTopic/resident.htmhttps://famguardian.org/TaxFreedom/CitesByTopic/citizen.htmhttps://famguardian.org/TaxFreedom/CitesByTopic/alien.htmhttps://famguardian.org/TaxFreedom/CitesByTopic/UnitedStates.htmhttps://famguardian.org/TaxFreedom/CitesByTopic/State.htm


6/27



:. Mvmg tem J[P sfys ylu @FGGLS trust lr rmhy lg FGZSEJGO lg fgy ld temjr dlras fgc pukhj`ftjlgs. _m `lvmr tejs jg lur [mfslgfkhm Kmhjmd Fklut Jg`l

Sfx Hjfkjhjty, Dlra #9=.99?. Emg`m, jd ylu frm `lapmhhmc tl djhh lut f olvmrgamgt dlra, ylu efvm fg LKHJOFSJLG tl mgsurm teft ylu cmdjgm fhh "wlrcs l

usmc lg tem dlra jg suè f wfy teft temrm js gl rlla dlr prmsuaptjlg, gl nucj`jfh lr olvmrgamgt cjs`rmtjlg tl "jgtmrprmt" tem dlra tl temjr kmgmdjt, fgc gl

jgnury tl ylur rjoets lr stftus ky djhhjgo lut tem olvmrgamgt dlra. Sejs jg`hucms fttfèjgo tem dlhhlwjgo dlras tl fhh tfx dlras ylu sukajt>

:.6. Fddjcfvjt ld @jtjzmgsejp, Claj jhm, fgc Sfx Ptftus, Dlra #9;.996


CJ[M@S HJGB> ettps>//smca.lro/Dlras/9;-Fddjcfvjts/[email protected]

:.;. Sfx Dlra Fttfèamgt, Dlra #93.;96


CJ[M@S HJGB> ettps>//smca.lro/Dlras/93-Sfx/;-_jteelhcjgo/SfxDlraFtt.pcd

m stfrtmc ldd tejs clùamgt wjte afxjas ld hfw prlvjgo teft "f cm`mjvmr cmfhs jg omgmrfhs". Fgylgm wel rmdusms tl jcmgtjdy tem prm`jsm `lgtmxt, stftutlry lr `lgstjtutjlgfh, d

TM[Z "tmra ld frt" temy frm usjgo jg tem hmofh djmhc FKPLH]SMHZ JP F CM@MJTM[.

lr durtemr cmtfjhs lg tem S_L smpfrftm fgc cjstjg`t `lgtmxts dlr omlorfpej`fh tmras, kmjgo @LGPSJS]SJLGFH, fgc PSFS]SL[Z, smm>

_ey Zlu frm f "gftjlgfh", "stftm gftjlgfh", fgc @lgstjtutjlgfh kut glt Ptftutlry "@jtjzmg", Dlra #9=.994, Pm`tjlgs 3 fgc =

. PSFS]SL[Z v. @LGPSJS]SJLGFH @JSJ^MGP

_emg wlrcs hlsm temjr amfgjgo Rlr temjr @LGSMUS _EJ@E MPSFKHJPEMP SEMJ[ AMFGJGOQ, pmlphm hlsm temjr drmmcla.

R@lgdu`jus (==6 K@M - 3?: K@M) @ejgmsm tejgbmr fgc sl`jfh pejhlslpemrQ

ftutlry `jtjzmgsejp js f hmofh stftus teft cmsjogftms f pmrslgs claj`jhm wejhm `lgstjtutjlgfh `jtjzmgsejp js f plhjtj fh stftus teft cmsjogftms f pmrslgs gftjlgfhjty. ]gcmrstf

stjg`tjlg kmtwmmg gftjlgfhjty fgc claj`jhm js fkslhutmhy `rjtj`fh.

6. Gftjlgfhjty>

6.6. Js glt gm`mssfrjhy `lgsmgsufh lr cjs`rmtjlgfry. Dlr jgstfg`m, f`qujrjgo gftjlgfhjty ky kjrte jg f spm`jdj` phf`m wfs glt f afttmr ld èlj`m wemrmfs

f`qujrjgo jt ky gfturfhjzftjlg js.

6.;. Js f plhjtj`fh stftus.6.0. Js cmdjgmc ky tem @lgstjtutjlg, wejè js f plhjtj`fh clùamgt.

6.3. Js syglgyalus wjte kmjgo f gftjlgfh wjtejg stftutlry hfw.

6.=. Js fssl`jftmc wjte f spm`jdj` @L]GS[Z.

6.4. Js `fhhmc f plhjtj`fh `jtjzmg lr f `jtjzmg ld tem ]gjtmc Ptftms jg f plhjtj`fh smgsm ky tem `lurts tl cjstjgoujse jt drla f PSFS]SL[Z `jtjzmg. Pmm Yl

]gjtmc Ptftms, 69: D.;c 63? (6:39).

;. Claj`jhm>

;.6. Fhwfys rmqujrms ylur `lgsmgt fgc temrmdlrm js cjs`rmtjlgfry. Pmm>

_ey Claj`jhm fgc Km`lajgo f Sfxpfymr [mqujrm Zlur @lgsmgt, Dlra #9=.99;



;.;. Js f `jvjh stftus.

;.0. Js glt mvmg fccrmssmc jg tem `lgstjtutjlg.

;.3. Js cmdjgmc ky `jvjh stftutlry hfw [FSEM[ tefg tem `lgstjtutjlg.

;.=. Js jg GL _FZ `lggm`tmc wjte lgms gftjlgfhjty.

;.4. Js usufhhy `lggm`tmc wjte tem wlrc pmrslg, `jtjzmg, rmsjcmgt, lr jgefkjtfgt jg stftutlry hfw.

;.?. Js fssl`jftmc wjte f spm`jdj` @L]GSZ fgc f PSFSM rftemr tefg f @L]GS[Z.;.5. Japhjms lgm js f P]KNM@S ld f PYM@JDJ@ A]GJ@JYFH kut glt GFSJLGFH olvmrgamgt.

ftjlgfhjty fgc claj`jhm, SLOMSEM[ cmtmrajgm tem plhjtj`fh/@LGPSJS]SJLGFH FGC `jvjh/PSFS]SL[Z stftus ld f euafg kmjgo rmspm`tjvmhy. Semsm japlrtfgt cjstjg`tjlgs

`logjzmc jg Khf`bs Hfw Cj`tjlgfry>

gftjlgfhjty Seft qufhjty lr èfrf`tmr wejè frjsms drla tem df`t ld f pmrslg's kmhlgojgo tl f gftjlg lr stftm. Gftjlgfhjty cmtmrajgms tem plhjtj`fh

stftus ld tem jgcjvjcufh, mspm`jfhhy wjte rmdmrmg`m tl fhhmojfg`m2 wejhm claj`jhm cmtmrajgms ejs `jvjh RstftutlryQ stftus . Gftjlgfhjty frjsms mjtemr ky

kjrte lr ky gfturfhjzftjlg.

RKhf`bs Hfw Cj`tjlgfry (4te mc. 6::9), p. 69;=Q

msjcmgt Kfrrf`b Lkfaf fddjramc lur fssmrtjlgs teft temrm frm S_L laplgmgts tl ylur jtjzmgsejp stftus ft tem mgc ld ejs Ptftm ld tem ]gjlg fccrmss ojvmg lg ;/6;/;96

PMCA Mxejkjt #96.960> Yrmsjcmgt Lkfaf [m`logjzms smpfrftm YLHJSJ@FH fgc HMOFH `laplgmgts ld `jtjzmgsejp.

Zlutukm

Hl`fh @lpy

em ].P. Puprmam @lurt fhsl `lgdjramc tem fklvm wemg temy emhc tem dlhhlwjgo. Gltm tem bmy perfsm plhjtj`fh nurjscj`tjlg, wejè js GLS tem sfam fs

ojshftjvm/stftutlry nurjscj`tjlg. Lgm `fg efvm f plhjtj`fh stftus ld `jtjzmg ugcmr tem `lgstjtutjlg wejhm GLS kmjgo f `jtjzmg ugcmr dmcmrfh stftutlry hfw km`fu

laj`jhmc lg dmcmrfh tmrrjtlry. Sl efvm tem stftus ld `jtjzmg ugcmr dmcmrfh stftutlry hfw, lgm aust efvm f claj`jhm lg dmcmrfh tmrrjtlry>

Sejs sm`tjlg `lgtmaphftms twl slur`ms ld `jtjzmgsejp, fgc twl slur`ms lghy,-kjrte fgc gfturfhjzftjlg. Sem pmrslgs cm`hfrmc tl km `jtjzmgs frm 'fhh

pmrslgs klrg lr gfturfhjzmc jg tem ]gjtmc Ptftms , fgc suknm`t tl tem nurjscj`tjlg temrmld. ' Sem mvjcmgt amfgjgo ld temsm hfst wlrcs js, glt amrmhy

suknm`t jg slam rmspm`t lr cmormm tl tem nurjscj`tjlg ld tem ]gjtmc Ptftms, kut `laphmtmhy suknm`t tl temjr Rphurfh, glt sjgouhfr, amfgjgo stftms ld

tem ]gjlgQ plhjtj`fh nurjscj`tjlg , fgc lwjgo tema Rtem stftm ld tem ]gjlgQ cjrm`t fgc jaamcjftm fhhmojfg`m . Fgc tem wlrcs rmhftm tl temtjam ld kjrte jg tem lgm `fsm, fs temy cl R64: ].P. 43:, ?;=Q tl tem tjam ld gfturfhjzftjlg jg tem ltemr. Ymrslgs glt teus suknm`t tl tem nurjscj`tjlg ld tem

]gjtmc Ptftms ft tem tjam ld kjrte `fgglt km`lam sl fdtmrwfrcs, mx`mpt ky kmjgo gfturfhjzmc, mjtemr jgcjvjcufhhy, fs ky prl`mmcjgos ugcmr tem

gfturfhjzftjlg f`ts, lr lhhm`tjvmhy, fs ky tem dlr`m ld f trmfty ky wejè dlrmjog tmrrjtlry js f`qujrmc.

R].P. v. _lgo Bja Frb, 64: ].P. 43:, 65 P.@t. 3=42 3; H.Mc. 5:9 (65:5) Q

Sejs rjoet tl prltm`t pmrslgs efvjgo f claj`jhm, teluoe glt gftjvm-klrg lr gfturfhjzmc `jtjzmgs, rmsts lg tem djra dlugcftjlg ld nustj`m, fgc tem `hfja tl
https://sedm.org/Forms/05-MemLaw/ReasonableBelief.pdfhttps://sedm.org/Forms/05-MemLaw/ReasonableBelief.pdfhttps://sedm.org/Forms/FormIndex.htmhttps://sedm.org/Forms/02-Affidavits/AffCitDomTax.pdfhttps://sedm.org/Forms/FormIndex.htmhttps://sedm.org/Forms/04-Tax/2-Withholding/TaxFormAtt.pdfhttps://sedm.org/Forms/05-MemLaw/WhyANational.pdfhttps://sedm.org/Forms/FormIndex.htmhttps://sedm.org/Forms/05-MemLaw/Domicile.pdfhttps://www.youtube.com/watch?v=y7PhoqGi4fQ&feature=youtu.behttps://sedm.org/Exhibits/EX01.013.mp4https://scholar.google.com/scholar_case?case=3381955771263111765&q=169+u.s.+649&hl=en&as_sdt=2006https://scholar.google.com/scholar_case?case=3381955771263111765&q=169+u.s.+649&hl=en&as_sdt=2006https://sedm.org/Exhibits/EX01.013.mp4https://www.youtube.com/watch?v=y7PhoqGi4fQ&feature=youtu.behttps://sedm.org/Forms/05-MemLaw/Domicile.pdfhttps://sedm.org/Forms/FormIndex.htmhttps://sedm.org/Forms/05-MemLaw/WhyANational.pdfhttps://sedm.org/Forms/04-Tax/2-Withholding/TaxFormAtt.pdfhttps://sedm.org/Forms/FormIndex.htmhttps://sedm.org/Forms/02-Affidavits/AffCitDomTax.pdfhttps://sedm.org/Forms/FormIndex.htmhttps://sedm.org/Forms/05-MemLaw/ReasonableBelief.pdfhttps://sedm.org/Forms/05-MemLaw/ReasonableBelief.pdf


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km prltm`tmcjs mfrgmc ky `lgsjcmrftjlgs wejè tem prltm`tjgo plwmr js glt ft hjkmrty tl cjsrmofrc. Puè claj`jhmc jtjzmg pfys tem sfam prj`m dlr ejs

prltm`tjlg fs gftjvm-klrg lr gfturfhjzmc `jtjzmgs pfy dlr temjrs. Em js ugcmr tem klgcs ld fhhmojfg`m tl tem `lugtry ld ejs rmsjcmg`m, fgc, jd em

krmfbs tema, jgùrs tem sfam pmgfhtjms. Em lwms tem sfam lkmcjmg`m tl tem `jvjh hfws. Ejs prlpmrty js, jg tem sfam wfy fgc tl tem sfam mxtmgt

fs temjrs, hjfkhm tl `lgtrjkutm tl tem supplrt ld tem Olvmrgamgt. Jg gmfrhy fhh rmspm`ts, ejs fgc temjr `lgcjtjlg fs tl tem cutjms fgc kurcmgs ld

Olvmrgamgt frm ugcjstjgoujsefkhm.

RDlgo Zum Sjgo v. ]gjtmc Ptftms, 63: ].P. 4:5 (65:0)Q

ltj`m jg tem hfst qultm fklvm teft temy rmdmrrmc tl f dlrmjog gftjlgfh klrg jg fgltemr lugtry fs f `jtjzmg. SEJP js tem [MFH `jtjzmg (f claj`jhmc dlrmjog gftjlgfh) teft nuc

vmg tfx wjteelhcjgo clùamgts frm rmfhhy tfhbjgo fklut, rftemr tefg tem gftjlgfh cms`rjkmc jg tem lgstjtutjlg.

LGPSJS]SJLGFH @jtjzmgs lr `jtjzmgs ld tem ]gjtmc Ptftms*** jg tem Dlurtmmgte Famgcamgt rmhy lg tem @LGPSJS]SJLGFH `lgtmxt dlr tem omlorfpej`fh tmra ]gjtmc Ptft

ejè amfgs stftms ld tem ]gjlg fgc MU@H]CMP dmcmrfh tmrrjtlry.

. . .tem Puprmam @lurt jg tem Jgsuhfr @fsms R6Qprlvjcms futelrjtftjvm oujcfg`m lg tem tmrrjtlrjfh s`lpm ld tem tmra "tem ]gjtmc Ptftms" jg temDlurtmmgte Famgcamgt. Sem Jgsuhfr @fsms wmrm f smrjms ld Puprmam @lurt cm`jsjlgs teft fccrmssmc èfhhmgoms tl cutjms lg ollcs trfgsplrtmc

drla Yumrtl [j`l tl tem `lgtjgmgtfh ]gjtmc Ptftms. Yumrtl [j`l, hjbm tem Yejhjppjgms, efc kmmg rm`mgthy `mcmc tl tem ]gjtmc Ptftms. Sem @lurt

`lgsjcmrmc tem tmrrjtlr jfh s`lpm ld tem tmra "t em ]gjtmc Ptftms" jg tem @lgstjtutjlg fgc emhc teft tejs tmra fs usmc jg tem ugjdlrajty `hfusm ld

tem @lgstjtutjlg wfs tmrrjtlrjfhhy hjajtmc tl tem stftms ld tem ]gjlg . ].P. @lgst. frt. J, 5 ("RFQhh Cutjms, Japlsts fgc Mx`jsms sefhh km ugjdlra

terluoelut tem ]gjtmc Ptftms." (mapefsjs fccmc))2 smm Clwgms v. Kjcwmhh, 65; ].P. ;33, ;=6, ;6 P.@t. ??9, ??0, 3= H.Mc. 6955 (6:96)("RJQt `fg

glwemrm km jgdmrrmc teft tem tmrrjtlrjms wmrm `lgsjcmrmc f pfrt ld tem ]gjtmc Ptftms. Sem @lgstjtutjlg w fs `rmftmc ky tem pmlphm ld tem ]gjtmc

Ptftms, fs f ugjlg ld Ptftms, tl km olvmrgmc slhmhy ky rmprmsmgtftjvms ld tem Ptftms2 ... Jg selrt, tem @lgstjtutjlg cmfhs wjte Ptftms, temjr

pmlphm, fgc temjr rmprmsmgtftjvms." )2 [fkfgo, 0= D.0c ft 63=;. Yumrtl [j`l wfs amrmhy f tmrrjtlry "fppurtmgfgt fgc kmhlgojgo tl tem ]gjtmc

Ptftms, kut glt f pfrt l d tem ]gjtmc Ptftms wjtejg tem rmvmgum hfusms ld tem @lgstjtutjlg." Clwgms, 65; ].P. ft ;5?, ;6 P.@t. ft ?5?.

Sem @lurt's `lg`husjlg jg Clwgms wfs cmrjvmc jg pfrt ky fgfhyzjgo tem tmrrjtlrjfh s`lpm ld tem Sejrtmmgte fgc Dlurtmmgte Famgcamgts. Sem Sejrtmmgte

Famgcamgt prlejkjts shfvmry fgc jgvlhugtfry smrvjtucm "wjtejg tem ]gjtmc P tftms, lr fgy phf`m suknm`t tl temjr nurjscj`tjlg." ].P. @lgst. famgc. UJJJ,

6 (mapefsjs fccmc). Sem Dlurtmmgte Famgcamgt stftms teft pmrslgs "klrg lr gfturfhjzmc jg tem ]gjtmc Ptftms, fgc suknm`t tl tem nurjscj`tjlg temrmld,

frm `jtjzmgs ld tem ]gjtmc Ptftms fgc ld tem Ptftm wemrmjg temy rmsjcm." ].P. @lgst. famgc UJT, 6 (mapefsjs fccmc). Sem cjsnug`tjvm "lr" jg tem

Sejrtmmgte Famgcamgt cmalgst rftms teft "temrm afy km phf`ms wjtejg tem nurjscj`tjl g ld tem ]gjtmc Ptftms teft frm glRtQ pfrt ld tem ]gjlg" t l

wejè tem Sejrtmmgte Famgcamgt wluhc fpphy. Clwgms, 65; ].P. ft ;=6, ;6 P.@t. ft ??0 .@jtjzmgsejp ugcmr tem Dlurtmmgte Famgcamgt,

elwmvmr, "js glt mxtmgcmc tl pmrslgs klr g jg fgy phf`m 'suknm`t tl Rtem ]gjtmc Ptftms 'Q nu rjscj`tjlg,' " kut js hjajtmc tl pmrslgs klrg lr

gfturfhjzmc jg tem stftms ld tem ]gjlg . Clwgms, 65; ].P. ft ;=6, ;6 P.@t. ft ??0 (mapefsjs fccmc)2 smm fhsl jc. ft ;40, ;6 P.@t. ft ??? ("RJQg

cmfhjgo wjte dl rmjog slvmrmjogtjms, tem tmra ']gjtmc Ptftms' efs f krlfcmr amfgjgo tefg w emg usmc jg te m @lgstjtutjlg, fgc jg`hucms fhh

tmrrjtlrjms suk nm`t tl tem nurjscj`tjlg ld tem Dmcmrfh olvmrgamgt, wemrmvmr hl`ftmc." ). R;Q

RTfhalgtm v. J.G.P., 604 D.0c. :63 (@.F.;, 6::5)Q

R6Q Cm Hjaf v. Kjcwmhh, 65; ].P. 6, ;6 P.@t. ?30, 3= H.Mc. 6936 (6:96)2 Cllhmy v. ]gjtmc Ptftms, 65; ].P. ;;;, ;6 P.@t. ?4;, 3= H.Mc. 69?3 (6:96)2

Frastrlgo v. ]gjtmc Ptftms, 65; ].P. ;30, ;6 P.@t. 5;?, 3= H.Mc. 6954 (6:96)2 fgc Clwgms v. Kjcwmhh, 65; ].P. ;33, ;6 P.@t. ??9, 3= H.Mc. 6955

(6:96).

R;Q @lgormss, ugcmr tem F`t ld Dmkrufry ;6, 65?6, è. 4;, 03, 64 Ptft. 36:, 3;4, mxprmsshy mxtmgcmc tem @lgstjtutjlg fgc dmcmrfh hfws tl tem Cjstrj`t

ld @lhuakjf. Pmm Clwgms, 65; ].P. ft ;46, ;6 P.@t. ft ??? (stftjgo teft tem "amrm `mssjlg ld tem Cjstrj`t ld @lhuakjf" drla plrtjlgs ld Tjrojgjf fgc

Afryhfgc cjc glt "tfbm Rtem Cjstrj`t ld @lhuakjfQ lut ld tem ]gjtmc Ptftms lr drla ugcmr tem fmojs ld tem @lgstjtutjlg.").

SFS]SL[Z `jtjzmgs ugcmr5 ].P.@. 6396,lg temr ltemr efgc, rmhy lg tem PSFS]SL[Z `lgtmxt dlr tem omlorfpej`fh tmra ]gjtmc Ptftms, wejè amfgs dmcmrfh tmrrjtlry fg

U@H]CMP stftms ld tem ]gjlg>

SJSHM ;4 7 Puktjthm D 7 @EFYSM[ ?: 7 Pm`. ??96. RJgtmrgfh [mvmgum @lcmQ

Pm`. ??96. Cmdjgjtjlgs

(f)(:) ]gjtmc Ptftms

Sem tmra '']gjtmc Ptftms'' wemg usmc jg f omlorfpej`fh smgsm jg`hucms lghy tem Ptftms fgc tem Cjstrj`t ld @lhuakjf.

(f)(69) Ptftm

Sem tmra ''Ptftm'' sefhh km `lgstrumc tl jg`hucm tem Cjstrj`t ld @lhuakjf, wemrm suè `lgstru`tjlg js gm`mssfry tl `frry lut prlvjsjlgs ld tejs tjthm.

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

SJSHM 3 - DHFO FGC PMFH, PMFS LD OLTM[GAMGS, FGC SEM PSFSMP

@EFYSM[ 3 - SEM PSFSMP

Pm`. 669. Pfam2 cmdjgjtjlgs

(c) Sem tmra ''Ptftm'' jg`hucms fgy Smrrjtlry lr plssmssjlg ld tem ]gjtmc Ptftms.

gm @FGGLS sjauhtfgmlushy km KLSE f @LGPSJS]SJLGFH jtjzmg FGC f PSFS]SL[Z jtjzmg ft tem sfam tjam, km`fusm tem tmra ]gjtmc Ptftms efs f cjddmrmgt, autuf

x`husjvm amfgjgo jg mfè spm`jdj` lgtmxt.

Sem 6st sm`tjlg ld tem 63te frtj`hm RDlurtmmgte FamgcamgtQ, tl wejè lur fttmgtjlg js alrm spm`jdj`fhhy jgvjtmc, lpmgs wjte f cmdjgjtjlg ld `jtjzmgsejp

glt lghy `jtjzmgsejp ld tem ]gjtmc PtftmsR***Q, kut `jtjzmgsejp ld tem stftms. Gl suè cmdjgjtjlg wfs prmvjlushy dlugc jg tem @lgstjtutjlg, glr efc

fgy fttmapt kmmg afcm tl cmdjgm jt ky f`t ld @lgormss. Jt efc kmmg tem l``fsjlg ld auè cjsùssjlg jg tem `lurts, ky tem mxmùtjvm cmpfrtamgts

fgc jg tem pukhj` nlurgfhs. Jt e fc kmmg sfjc ky majgmgt nucoms teft gl afg wfs f `jtjzmg ld tem ]gjtmc PtftmsR***Q mx`mpt fs em wfs f `jtjzmg ld

lgm ld tem stftms `laplsjgo tem ]gjlg. Selsm temrmdlrm, wel efc kmmg klrg fgc rmsjcmc fhwfys jg tem Cjstrj`t ld @lhuakjf lr jg tem

tmrrjtlrjms, teluoe wjte jg tem ]gjtmc PtftmsR*Q, wmrm glt `jtjzmgs. _emtemr tejs prlplsjtjlg wfs slugc lr glt efc gmvmr kmmg nucj`jfhhy cm jcmc.

RPhfuoetmr-Elusm @fsms, 50 ].P. (64 _fhh.) 04, ;6 H.Mc. 0:3 (65?0)Q

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

Sem @lurt tlcfy elhc s teft tem @jtjzmgsejp @hfusm ld tem Dlurtmmgte Fa mgcamgt efs gl fpphj`ftjlg tl Kmhhmj Rfg 5 ].P.@. 6396 PSFS]SL[Z

`jtjzmgQ. Sem @lurt djrst gltms teft Fdrlyja wfs mssmgtjfhhy f `fsm `lgstrujgo tem @jtjzmgsejp @hfusm ld tem Dlurtmmgte Famgcamgt. Pjg`m tem
https://scholar.google.com/scholar_case?case=10901042608626151307&q=149+U.S.+698&hl=en&as_sdt=2006https://scholar.google.com/scholar_case?case=10901042608626151307&q=149+U.S.+698&hl=en&as_sdt=2006https://scholar.google.com/scholar_case?case=9926302819023946834&q=182+U.S.+244&hl=en&as_sdt=2006https://scholar.google.com/scholar_case?case=9926302819023946834&q=182+U.S.+244&hl=en&as_sdt=2006https://www.law.cornell.edu/uscode/text/8/1401https://www.law.cornell.edu/uscode/text/8/1401https://www.law.cornell.edu/uscode/text/26/7701https://www.law.cornell.edu/uscode/text/4/110https://scholar.google.com/scholar_case?case=12565118578780815007&q=83+u.s.+36&hl=en&as_sdt=2006https://scholar.google.com/scholar_case?case=12565118578780815007&q=83+u.s.+36&hl=en&as_sdt=2006https://scholar.google.com/scholar_case?case=12565118578780815007&q=83+u.s.+36&hl=en&as_sdt=2006https://www.law.cornell.edu/uscode/text/4/110https://www.law.cornell.edu/uscode/text/26/7701https://www.law.cornell.edu/uscode/text/8/1401https://scholar.google.com/scholar_case?case=9926302819023946834&q=182+U.S.+244&hl=en&as_sdt=2006https://scholar.google.com/scholar_case?case=10901042608626151307&q=149+U.S.+698&hl=en&as_sdt=2006


8/27



@jtjzmgsejp @hfusm cm`hfrms teft> 'Fhh pmrslgs klrg lr gfturfhjzmc jg tem ]gjtmc Ptftms * * * frm `jtjzmgs ld tem ]gjtmc Ptftms * * *.' tem @lurt rmfslgs teft

tem prltm`tjlgs fofjgst jgvlhugtfry mxpftrjftjlg cm`hfrmc jg Fdrlyja cl glt prltm`t fhh Famrj`fg `jtjzmgs, kut lghy telsm 'klrg lr gfturfhjzmc jg tem ]gjtmc

Ptftms.' Fdrlyja, tem frouamgt rugs, wfs gfturfhjzmc jg tejs `lugtry sl em wfs prltm`tmc ky tem @jtjzmgsejp @hfusm, kut Kmhhmj, sjg`m em f`qujrmc ejs

Famrj`fg `jtjzmgsejp ft kjrte jg Jtfhy fs f dlrmjogklrg èjhc ld fg Famrj`fg `jtjzmg, wfs gmjtemr klrg glr gfturfhjzmc jg tem ]gjtmc Ptftms fgc, emg`m,

dfhhs lutsjcm tem s`lpm ld tem Dlurtmmgte Famgcamgt oufrfgtmms cm`hfrmc jg Fdrlyja. Lgm `luhc efrchy `fhh tejs f omgmrlus rmfcjgo ld tem ormft

purplsms tem Dlurtmmgte Famgcamgt wfs fclptmc tl krjgo fklut. _ejhm `lg`mcjgo teft Kmhhmj js fg Famrj`fg `jtjzmg , tem afnlrjty stftms> 'Em

sjaphy js glt f Dlurtmmgte-Famgcamgt-djrst-smgtmg`m `jtjzmg.' Semrmdlrm, tem afnlrjty rmfslgs, tem `lgormssjlgfh rmvl`ftjlg ld ejs `jtjzmgsejp js glt

kfrrmc ky tem @lgstjtutjlg. J `fgglt f``mpt tem @lurt's `lg`husjlg t eft tem Dlurtmmgte Famgcamgt prltm`ts tem `jtjzmgsejp ld sla m Famrj`fgs

fgc glt ltemrs. R. . .Q

Sem @lurt tlcfy pu ts fsjcm tem Dlurtmmgte Famgcamgt fs f st fgcfrc ky wejè t l amfsurm `lgormssjlgfh f`tjlg wjte rmspm`t tl `jtjzmgsejp,

fgc sukstjtutms jg jts phf`m tem afnlrjty's lwg vfoum gltjlgs ld 'dfjrgmss.' Sem afnlrjty tfbms f gmw stmp wjte tem rmùrrjgo temam teft tem

tmst ld `lgstjtutjlgfhjty js tem @lurt's lwg vjmw ld weft js 'dfjr, rmfslgfkhm, fgc rjoet.' Cmspjtm tem `lg`mssjlg teft Kmhhmj wfs fcajttmchy fg

Famrj` fg `jt jzmg, fgc cmsp jtm tem elh cjg o jg Fd rly ja teft t em Dlur tmmgte Famgc amgt efs put ` jt jzmgsejp , lg` m `l gdmr rmc, kmylg c te m plwmrld @lgormss tl rmvlbm, tem afnlrjty tl cfy upelh cs tem rmvl`ftjlg ld Kmhhmj's `jtjzmgsejp lg tem orlugc teft tem `lgormssjlgfh f tjlg wfs glt

'jrrftjlgfh lr frkjtrfry lr ugdfjr.' Sem afnlrjty fpphjms tem 'sel`b-tem-`lgs`jmg`m' tmst tl upelhc, rftemr tefg strjbm, f dmcmrfh stftutm. Jt js f

cfgomrlus `lg`mpt ld ` lgstjtutjlgfh hfw teft fhhlws tem afnlrjty tl `lg`hucm teft, km`fusm jt `fgglt sfy tem stftutm js 'jrrftjlgfh lr frkjtrfry

lr ugdfjr,' tem stftutm aust km `lgstjtut jlgfh.

R. . .Q

Pjg`m tem @lurt tejs Smra efs fhrmfcy clwgorfcmc `jtjzmgs rm`mjvjgo pukhj` wmhdfrm, _yafg v. Nfams, 399 ].P. 09:, :6 P.@t. 056, ;?

H.Mc.;c. 395 (6:?6), fgc `jtjzmgs efvjgo tem ajsdlrtugm tl km jhhmojtjaftm, Hfkjgm v. Tjg`mgt, 396 ].P. =0;, :6 P.@t. 6:6?, ;5 H.Mc.;c.

;55, J supplsm tlcfy's cm`jsjlg clwgorfcjgo `jtjzmgs klrg lutsjcm tem ]gjtmc Ptftms seluhc efvm kmmg mxpm`tmc. Lg`m fofjg, fs jg

Nfams fgc Hfkjgm, tem @lurt's lpjgjlg afbms mvjcmgt teft jts elhcjgo js `lgtrfry tl mfrhjmr cm`jsjlgs. @lg`mcmchy, pmtjtjlgmr wfs f `jtjzmg

ft kjrte, glt ky `lgstjtutjlgfh rjoet, kut lghy terluoe lpmrftjlg ld f dmcmrfh stftutm.

R[lomrs v. Kmhhmj, 396 ].P. 56= (6:?6)Q

SFS]SL[Z jtjzmgs frm tem LGHZ typm ld `jtjzmgs amgtjlgmc jg tem mgtjrm Jgtmrgfh [mvmgum @lcm, fgc temrmdlrm, tem jg`lam tfx ugcmr Puktjthms F fgc @ clms glt fpphy

ftms ld tem ]gjlg.

Sjthm ;4> Jgtmrgfh [mvmgum

YF[S 6JG@LAM SFUMP

Glrafh Sfxms fgc Purtfxms

6.6-6 Jg`lam tfx lg jgcjvjcufhs.

(`) _el js f jtjzmg.

Mvmry pmrslg Rpmrslg fs usmc jg ;4 ].P.@. 44?6(k) fgc ;4 ].P.@. ?030, wejè klte `lhhm`tjvmhy frm lddj`mrs lr maphlymms ld f

`lrplrftjlg lr f pfrtgmrsejp wjte tem ]gjtmc Ptftms olvmrgamgt Qklrg lr gfturfhjzmc jg tem ]gjtmc Ptftms fgc suknm`t tl jts nurjscj`tjlg js f

`jtjzmg. Dlr ltemr ruhms olvmrgjgo tem f`qujsjtjlg ld `jtjzmgsejp, smm èfptmrs 6 fgc ; ld tjthm JJJ ld tem Jaajorftjlg fgc Gftjlgfhjty F`t (5

].P.@. 639663=:). Dlr ruhms olvmrgjgo hlss ld `jtjzmgsejp, smm sm`tjlgs 03: tl 0=?, jg`husjvm, ld suè F`t (5 ].P.@. 6356635:),

Pègmjcmr v. [usb, (6:43) 0?? ].P. 640, fgc [mv. [uh. ?9=94, @.K. 6:?9;, 6. Dlr ruhms pmrtfjgjgo tl pmrslgs wel frm gftjlgfhs kut

glt `jtjzmgs ft kjrte, m.o., f pmrslg klrg jg Famrj`fg Pfalf, smm sm`tjlg 095 ld suè F`t (5 ].P.@. 6395). Dlr spm`jfh ruhms fpphj`fkhm tl

`mrtfjg mxpftrjftms wel efvm hlst `jtjzmgsejp wjte f prjg`jpfh purplsm ld fvljcjgo `mrtfjg tfxms, smm sm`tjlg 5??. F dlrmjogmr wel efs djhmc

ejs cm`hfrftjlg ld jgtmgtjlg ld km`lajgo f `jtjzmg kut wel efs glt ymt kmmg fcajttmc tl `jtjzmgsejp ky f djgfh lrcmr ld f gfturfhjzftjlg `lurt

js fg fhjmg.

RPL][@M> ettps>//hfw.nustjf.`la/`dr/tjthm;4/;4-6.9.6.6.6.9.6.;.etahQ

ylu hllb jg 5 ].P.@. 6396-63=:,. tem LGHZ typm ld `jtjzmg js tem lgm amgtjlgmc jg5 ].P.@. 6396,wejè js f euafg klrg jg f dmcmrfh tmrrjtlry glt pfrt ld f stftm ld tem

gylgm wel `hfjas f stftm `jtjzmg lr @LGPSJS]SJLGFH `jtjzmg js fhsl f f PSFS]SL[Z ].P. `jtjzmg suknm`t tl tem jg`lam tfx js mgofojgo jg `rjajgfh jcmg tjty temdt fs clù

tem dlhhlwjgo. Semy frm fshl rjajgfhhy japmrslgftjgo f ].P. `jtjzmg jg vjlhftjlg ld65 ].P.@. :66>

lvmrgamgt Jcmgtjty Semdt, Dlra #9=.934

L[AP YFOM> ettps>//smca.lro/Dlras/DlraJgcmx.eta

J[M@S HJGB> ettps>//smca.lro/Dlras/9=-AmaHfw/OlvmrgamgtJcmgtjtySemdt.pcd

laj`jhm fgc GLS gftjlgfhjty js weft japutms f stftus ugcmr tem tfx lcm fgc f hjfkjhjty dlr tfx. Sfx hjfkjhjty js f jvjh hjfkjhjty teft fttfèms tl `jvjh stftutlry hfw, wejè jg turg

tem pmrslg terluoe temjr elj m ld claj`jhm. _emg ylu @ELLPM f claj`jhm, ylu mhm`t lr glajgftm f prltm`tlr, wejè jg turg ojvms rjsm tl fg lkhjoftjlg tl pfy dlr tem jvjh

ltm tjlg cmafgcmc. Sem amtelc ld prlvjcjgo teft prltm`tjlg js tem jvjh hfws ld tem augj`jpfh (fs jg @L]GSZ) nurjscj tjlg teft ylu elsm f claj`jhm wjtejg.

"claj`jhm.F pmrslg's hmofh elam. Seft phf`m wemrm f afg efs ejs trum, djxmc, fgc pmrafgmgt elam fgc prjg`jpfh mstfkhjseamgt, fgc tl wejè

wemgmvmr em js fksmgt em efs tem jgtmgtjlg ld rmturgjgo. Pajte v. Pajte, ;94 Yf.Pupmr. 069, ;60 F.;c. :3. Omgmrfhhy, peysj`fh prmsmg`m wjtejg f

stftm fgc tem jgtmgtjlgtl afbm jt lgm's elam frm tem rmqujsjtms ld mstfkhjsejgo f "claj`jhm" temrmjg. Sem pmrafgmgt rmsjcmg`m ld f pmrslg lr tem phf`mtl wejè em jgtmgcs tl rmturg mvmg teluoe em afy f`tufhhy rmsjcm mhsmwemrm. F pmrslg afy efvm alrm tefg lgm rmsjcmg`m kut lghy lgm claj`jhm.

Sem hmofh claj`jhm ld f pmrslg js japlrtfgt sjg`m jt, rftemr tefg tem f`tufh rmsjcmg`m, ldtmg `lgtrlhs tem nurjscj`tjlg ld tem tfxjgo futelrjtjms

fgc cmtmrajgms wemrm f pmrslg afy mxmr`jsm tem prjvjhmom ld vltjgo fgc ltemr hmofh rjoets fgc prjvjhmoms."

RKhf`bs Hfw Cj`tjlgfry, Pjxte Mcjtjlg, p. 35=Q

ftmr vmrsjlgs ld Khf`bs Hfw Cj`tjlgfry fttmapt tl `hluc tejs japlrtfgt cjstjg`tjlg kmtwmmg gftjlgfhjty fgc claj`jhm jg lrcmr tl ughfwduhhy fgc ug`lgstjtutjlgfhhy mxpfgc dmc

lwmr jgtl tem stftms ld tem ]gjlg fgc tl ojvm dmcmrfh nucoms uggm`mssfry fgc ugwfrrfgtmc cjs`rmtjlg tl bjcgfp pmlphm jgtl temjr nurjscj tjlg usjgo dfhsm prmsuaptjlgs. Sem

y tryjgo tl afbm ylu kmhjmvm teft claj`jhm fgc gftjlgfhjty frm mqujvfhmgt, wemg temy frm MAYEFSJ@FHHZ GLS. Emrm js fg mxfaphm>

gftjlgfhjty Sem rmhftjlgsejp kmtwmmg f `jtjzmg ld f gftjlg fgc tem gftjlg jtsmhd, ùstlafrjhy jgvlhvjgo fhhmojfg`m ky tem `jtjzmg fgc prltm`tjlg ky tem

stftm2 amakmrsejp jg f gftjlg. Sejs tmra js ldtmg usmc syglgyalushy wjte `jtjzmgsejp .

RKhf`bs Hfw Cj`tjlgfry (5te mc. ;993)Q

mcmrfh `lurts rmofrc tem tmra `jtjzmgsejp fs mqujvfhmgt tl claj`jhm, amfgjgo claj`jhm lg dmcmrfh tmrrjtlry.
https://scholar.google.com/scholar_case?case=6240244716404489797&q=400+U.S.+309&hl=en&as_sdt=2006https://scholar.google.com/scholar_case?case=6240244716404489797&q=400+U.S.+309&hl=en&as_sdt=2006https://scholar.google.com/scholar_case?case=11411999457464799519&q=401+U.S.+532&hl=en&as_sdt=2006https://scholar.google.com/scholar_case?case=11411999457464799519&q=401+U.S.+532&hl=en&as_sdt=2006https://scholar.google.com/scholar_case?case=3117430109405641226&q=401+u.s.+815&hl=en&as_sdt=2006https://law.justia.com/cfr/title26/26-1.0.1.1.1.htmlhttps://law.justia.com/cfr/title26/26-1.0.1.1.1.0.1.htmlhttps://law.justia.com/cfr/title26/26-1.0.1.1.1.0.1.2.htmlhttps://www.law.cornell.edu/uscode/text/26/6671https://www.law.cornell.edu/uscode/text/26/6671https://www.law.cornell.edu/uscode/text/26/7343https://www.law.cornell.edu/uscode/text/26/7343https://sedm.org/Forms/05-MemLaw/WhyThiefOrPubOfficer.pdfhttps://sedm.org/Forms/05-MemLaw/WhyThiefOrPubOfficer.pdfhttps://sedm.org/Forms/05-MemLaw/WhyThiefOrPubOfficer.pdfhttps://scholar.google.com/scholar_case?case=11983452184005181967&q=377+u.s.+163&hl=en&as_sdt=2006https://law.justia.com/cfr/title26/26-1.0.1.1.1.0.1.2.htmlhttps://www.law.cornell.edu/uscode/text/8/1401https://www.law.cornell.edu/uscode/text/8/1401https://www.law.cornell.edu/uscode/text/18/911https://www.law.cornell.edu/uscode/text/18/911https://sedm.org/Forms/FormIndex.htmhttps://sedm.org/Forms/05-MemLaw/GovernmentIdentityTheft.pdfhttps://famguardian.org/TaxFreedom/CitesByTopic/domicile.htmhttps://famguardian.org/TaxFreedom/CitesByTopic/domicile.htmhttps://famguardian.org/TaxFreedom/CitesByTopic/domicile.htmhttps://sedm.org/Forms/05-MemLaw/GovernmentIdentityTheft.pdfhttps://sedm.org/Forms/FormIndex.htmhttps://www.law.cornell.edu/uscode/text/18/911https://www.law.cornell.edu/uscode/text/8/1401https://law.justia.com/cfr/title26/26-1.0.1.1.1.0.1.2.htmlhttps://scholar.google.com/scholar_case?case=11983452184005181967&q=377+u.s.+163&hl=en&as_sdt=2006https://sedm.org/Forms/05-MemLaw/WhyThiefOrPubOfficer.pdfhttps://sedm.org/Forms/05-MemLaw/WhyThiefOrPubOfficer.pdfhttps://www.law.cornell.edu/uscode/text/26/7343https://www.law.cornell.edu/uscode/text/26/6671https://law.justia.com/cfr/title26/26-1.0.1.1.1.0.1.2.htmlhttps://law.justia.com/cfr/title26/26-1.0.1.1.1.0.1.htmlhttps://law.justia.com/cfr/title26/26-1.0.1.1.1.htmlhttps://scholar.google.com/scholar_case?case=3117430109405641226&q=401+u.s.+815&hl=en&as_sdt=2006https://scholar.google.com/scholar_case?case=11411999457464799519&q=401+U.S.+532&hl=en&as_sdt=2006https://scholar.google.com/scholar_case?case=11411999457464799519&q=401+U.S.+532&hl=en&as_sdt=2006https://scholar.google.com/scholar_case?case=6240244716404489797&q=400+U.S.+309&hl=en&as_sdt=2006https://scholar.google.com/scholar_case?case=6240244716404489797&q=400+U.S.+309&hl=en&as_sdt=2006


9/27



Sem wlrcs "`j tjzmg" fgc `jtjzmgsejp," elwmvmr, usufhhy jg`h ucm tem jcmf ld claj`jhm, Cmhfwfrm, H.&_.[.@l. v. Ymtrlwsby, @[email protected]., ;=9 D.

==3, ==?"

RKhf`bs Hfw Cj`tjlgfry, Dlurte Mcjtjlg, p. 069Q

mg`m>

6. Sem tmra `jtjzmgsejp js kmjgo stmfhtejhy usmc ky olvmrgamgt lddj`jfhs fs f afoj` wlrc teft fhhlws tema tl ejcm temjr prmsuaptjlgs fklut ylur stftus.

Plamtjams temy usm jt tl amfg GFSJLGFHJSZ, fgc slamtjams temy usm jt tl amfg CLAJ@JHM.

;. Sem usm ld tem wlrc `jtjzmgsejp seluhc temrmdlrm km FTLJCMC wemg cmfhjgo wjte tem olvmrgamgt km`fusm jts amfgjgo js ug`hmfr fgc hmfvms tll au`

cjs`rmtjlg tl nucoms fgc prlsmùtlrs.

0. _emg slamlgm drla fgy olvmrgamgt usms tem wlrc `jtjzmgsejp, ylu seluhc>

0.6. Smhh tema GLS tl usm tem wlrc, fgc jgstmfc tl usm gftjlgfhjty lr claj`jhm.

0.;. Fsb tema wemtemr temy amfg gftjlgfhjty lr claj`jhm.

0.0. Fsb tema _EJ@E plhjtj`fh sukcjvjsjlg temy japhy f claj`jhm wjtejg> dmcmrfh tmrrjtlry lr f `lgstjtutjlgfh stftm ld tem ]gjlg.

dfjhurm tl mjtemr ugcmrstfgc lr fpphy tem fklvm `lg`mpts `fg hjtmrfhhy amfg tem cjddmrmg`m kmtwmmg kmjgo f olvmrgamgt pmt jg f hmofh `fom `fhhmc f drfgèjsm, fgc kmjgo f

lvmrmjog afg lr wlafg.

. P]AAF[Z LD @JSJ^MGPEJY PSFS]P v. SFU PSFS]P

mhlw js f tfkhm teft afps tem vfrjlus @jtjzmgsejp stftus lptjlgs jgSjthm 5 ld tem ].P. @lcmtl f Jg`lam tfx stftus dlugc jg tem Jgtmrgfh [mvmgum @lcm, wejè jsSjthm ;4 ld t

P. @lcm. Jd f lhuag lgtfjgs tem wlrc yms, temg tem jtjzmgsejp stftus rlw fgc tem lrrmsplgcjgo tfx stftus lhuag frm mqujvfhmgt tl mfè ltemr drla f hmofh pmrspm tj

fkhm ;> @jtjzmgsejp stftus vs. Jg`lam tfx stftus

# @jtjzmgsejp

stftus

Yhf`m ld

kjrte

Claj`jhm F``mptjgo

tfx trmfty

kmgmdjts0:>6; FAQ

"rmsjcmgts" jg tem tfx `lcm, fgc mx`hucm "`jtjzmgs"Q;3-;?, Kjkhm, GBNTQ

. MDDM@S LD CLAJ@JHM LG @JSJ^MGPEJY PSFS]P

fkhm 0> Mddm`t ld Claj`jhm lg @jtjzmgsejp Ptftus

@LGCJSJLGCms`rjptjlg Claj`jhm _JSEJG

tem DMCM[FH ^LGM fgc hl`ftmc jg

DMCM[FH ^LGM

Claj`jhm _JSEJG

tem DMCM[FH ^LGM

fgc t maplrfrjhy hl`ftmc

fkrlfc jg dlrmjog `lugtr y

Claj`jhm _JSEL]S tem DMCM[F

^LGM fgc hl`ftmc _JSEL]S te

DMCM[FH ^LGM

Hl`ftjlg ld claj`jhm ]gjtmc Ptftms pmr

;4 ].P.@. ??96(f)(:) fgc (f)(69) ,

??96(f)(0:), ?395(c), fgc 3 ].P.@.

669(c)

]gjtmc Ptftms pmr

;4 ].P.@. ??96(f)(:) fgc (f)(69) ,

??96(f)(0:), ?395(c), fgc 3 ].P.@.

669(c)

_jtelut tem ]gjtmc Ptftms pmr ;4

].P.@. ??96(f)(:) fgc (f)(69),

??96(f)(0:), ?395(c), fgc 3 ].P.@

669(c)

Yeysj`fh hl`ftjlg Dmcmrfh tmrrjtlrjms, plssmssjlgs, fgc

tem Cjstrj`t ld @lhuakjf

Dlrmjog gftjlgs LGHZ

(GLS stftms ld tem ]gjlg)

Dlrmjog gftjlgs

stftms ld tem ]gjlg

Dmcmrfh plssmssjlgs

Sfx Ptftus ].P. Ymrslg

;4 ].P.@. ??96(f)(09)

].P. Ymrslg

;4 ].P.@. ??96(f)(09)

Glgrmsjcmgt fhjmg jgcjvjcufh jd f puk

lddj`mr jg tem ].P. olvmrgamgt.;4 @.

6.6336-6(` )(0)(jj)

"Glg-rmsjcmgt GLG-pmrslg" jd GLS f

pukhj` lddj`mr jg tem ].P. olvmrgamgtSfx dlra(s) tl djhm J[P Dlra 6939 J[P Dlra 6939 phus ;=== J[P Dlra 6939G[> fhjmg jgcjvjcufh

glgrmsjcmgt fhjmg jgcjvjcufhs

Gl djhjgo rmqujrmamgt> glg-rmsjcmgt

pmrslg

Ptftus jd CLAMPSJ@ gftjlgfh ld tem

]gjtmc Ptftms* pursufgt tl 5 ].P.@.

6696(f)(;;)

"gftjlgfh fgc `jtjzmg ld tem ]gjtmc

Ptftms** ft kjrte" pmr5 ].P.@. 6396fgc

"`jtjzmg ld tem ]gjtmc Ptftms**" pmr5

].P.@. 6696(f)(;;)(F) jd klrg jg f dmcmrfh

tmrrjtlry

(Glt rmqujrmc tl djhm jd peysj`fhhy prmsmgt jg

tem ]gjtmc Ptftmskm`fusm gl stftutm

rmqujrms jt)

@jtjzmg fkrlfc

;4 ].P.@. :66

(Ammts prmsmg`m tmst)

glg-rmsjcmgt jd klrg jg f stftm ld te

]gjlg.

5 ].P.@. 6395,5 ].P.@. 63=;,fgc

].P.@. 6696(f)(;;)(K) jd klrg jg f

plssmssjlg

Ptftus jd DL[MJOG gftjlgfh pursufgt

tl 5 ].P.@. 6696(f)(;6)

[msjcmgt fhjmg

;4 ].P.@. ??96(k)(6)(F)

[msjcmgt fhjmg fkrlfc

;4 ].P.@. :66

(Ammts prmsmg`m tmst)

Glgrmsjcmgt fhjmg jgcjvjcufh jd f puk

lddj`mr jg tem ].P. olvmrgamgt.;4 @.

6.6336-6(` )(0)(jj)

"Glg-rmsjcmgt GLG-pmrslg" jd GLS f

pukhj` lddj`mr jg tem ].P. olvmrgamgt

LSMP>

6. ]gjtmc Ptftms js stftutlrjhy cmdjgmc fs dmcmrfh tmrrjtlry wjtejg ;4 ].P.@. ??96(f)(:) fgc (f)(69), ??96(f)(0:), fgc ?395(c), fgc 3 ].P.@. 669(c). Jt cl

glt mxprmsshy jg`hucm fgy @lgstjtutjlgfh stftm ld tem ]gjlg fgc temrmdlrm, ky tem ruhms ld stftutlry `lgstru`tjlg, temy frm purplsmduhhy mx`hucmc.

;. Sem Cjstrj`t ld @lhuakjf js cmdjgmc fs f dmcmrfh `lrplrftjlg kut glt f peysj`fh phf`m, f klcy plhjtj`, lr f cm nurm olvmrgamgt wjtejg tem Cjstrj`t ld

@lhuakjf F`t ld 65?6, 64 Ptft. 36:, 3;4, Pm`. 03. Pmm>

@lrplrftjzftjlg fgc Yrjvftjzftjlg ld tem Olvmrgamgt, Dlra #9=.9;3

DL[AP YFOM> ettps>//smca.lro/Dlras/DlraJgcmx.eta.

CJ[M@S HJGB> ettps>//smca.lro/Dlras/9=-AmaHfw/@lrpOlvt.pcd

0. Famrj`fg gftjlgfhs wel frm claj`jhmc lutsjcm ld dmcmrfh nurjscj`tjlg, mjtemr jg f stftm ld tem ]gjlg lr f dlrmjog `lugtry, frm gftjlgfhs kut glt `jtjzmgs u

dmcmrfh hfw. Semy fhsl qufhjdy fs "glgrmsjcmgt fhjmgs" ugcmr ;4 ].P.@. ??96(k)(6)(K) jd l`ùpyjgo f pukhj` lddj`m lr "glg-rmsjcmgt GLG-pmrslgs" jd glt

l`ùpyjgo f pukhj` lddj`m. Pmm sm`tjlgs 3.66.; ld tem Ormft J[P Elfxdlr cmtfjhs.

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