policy document: pete hendrickson's "trade or business" approach, form #08.003

7/21/2019 Policy Document: Pete Hendrickson's "Trade or Business" Approach, Form #08.003

1/49

Vjo`cy Ejcukabt4 Vata Maber`cgsjbs Urnea jr Ius`bass Npprjncm > jh 50Cjpyr`lmt Sjvara`lbty Aeucnt`jb nbe Eahabsa K`b`stry,mttp4//saek.jrl

Hjrk 6=.663, Yav. 0-98-96>< A]M@I@U4ZZZZZZZZ

VJO@CP EJCQKABU4

VAUA MABEY@CGSJBS

UYNEA JY IQS@BASS NVVYJNCM
http://sedm.org/http://sedm.org/http://sedm.org/http://sedm.org/


2/49

Vjo`cy Ejcukabt4 Vata Maber`cgsjbs Urnea jr Ius`bass Npprjncm 9 jh 50Cjpyr`lmt Sjvara`lbty Aeucnt`jb nbe Eahabsa K`b`stry,mttp4//saek.jrl


UNIOA JH CJBUABUS

UNIOA JH CJBUABUS ....................................................................................................................... 9

UNIOA JH NQUMJY@U@AS ................................................................................................................. 9

> @btrjeuct`jb ..................................................................................................................................... =

9

Sukknry jh tma Maber`cgsjb Npprjncm ...................................................................................... 0

3 Sukknry jh e`hharabcas iatwaab tma Maber`cgsjb Npprjncm nbe Jur Npprjncm ................ >6

5 Yaiuttae Cr`t`c`sks knea iy Vata Maber`cgsjb jh jur npprjncm ........................................... >15.> Sbnga-Jò \nrb`bl (Qb-Unx`bl Bjt`jbs) ....................................................................................................... >85.9 N Iràh Cjkkabtnry Jb K`subearstnbe`bls Jh 'C`t`zabsm`p', Sarv`bl Jb Duràs, Xjt`bl, Nbe Uma Hjurtaabtm

Nkabekabt ........................................................................................................................................................ 985.3 Nppo`cnt`jb jh tma `bcjka tnx mns bjtm`bl wmntsjavar tj ej w`tm c`t`zabsm`p jr rasèabcy .............................. 36 5.5

Haearno dur`se`ct`jb `s bjt o`k`tae tj haearno tarr`tjry ......................................................................................... 35

1 SAEK jvarnoo pjo`cy tjwnres tma Maber`cgsjb Npprjncm ....................................................... 59

8 Hnkòy Lunre`nb jvarnoo pjo`cy tjwnres tma Maber`cgsjb Npprjncm ..................................... 59

, Sact`jb = ........................................................................................................................................................... 35, 31Nrt`coa @@@ ................................................................................................................................................................................ 56Nrt`coas jh Cjbhaearnt`jb nbe Varpatuno Qb`jb ..................................................................................................................... 9= Q.S.C. 0>9 .......................................................................................................................................... >6, >5, >, 3 .................................................................................................................................................... >>, >8, >=, 59, 5198 Q.S.C. >89 ........................................................................................................................................................... 39>(a) ................................................................................................................................................................. 96

98 Q.S.C. 86>3(l) nbe (m) .................................................................................................................................. 9>, 5>, 59, 5198 Q.S.C. 86>3(l) jr (m) ....................................................................................................................................................... 5198 Q.S.C. 865> ....................................................................................................................................................................... 098 Q.S.C.


3/49



98 Q.S.C. ..................................................................................................................................................................... 9198 Q.S.C. 6) .............................................................................................................................................. 9198 Q.S.C. 9, 93, 95, 39, 31, 38, 5398 Q.S.C. )(N) ................................................................................................................... >6, >=, 9>, 93, 95, 59, 53

98 Q.S.C. )(I) ....................................................................................................................................................... 5998 Q.S.C. , 5>, 59, 5198 Q.S.C. =8>(n)(3)(C )(`) .................................................................................................................................................... 9598 Q.S.C. =85(i)(>)(N) ........................................................................................................................................................ 9598 Q.S.C. =85(c)(3) .............................................................................................................................................................. 9598 Q.S.C. = ................................................................................................................................................................. 93, 5398 Q.S.C. =(i) .................................................................................................................................................................. 9>98 Q.S.C. 0>> ........................................................................................................................ >>, >=, 96, 9>, 93, 56, 53, 5198 Q.S.C. 0>>(e)(3) .............................................................................................................................................................. >69= Q.S.C. 863(i)(3) ...................................................................................................................................................... 98, 5>9= Q.S.C. >861(n)(9) ............................................................................................................................................................ 519= Q.S.C. >) .......................................................................................................................................................... 31)(N) ................................................................................................................................................... >0, 395 Q.S.C. >>6(e) ............................................................................................................................................. 93, 9=, 39, 31, 385 Q.S.C. 9, >=, 90, 36= Q.S.C. >>6>(n)(9>) ............................................................................................................................................................ 93= Q.S.C. >56> .............................................................................................................................. >6, >=, >0, 96, 93, 95, 98, 53= Q.S.C. >519 ....................................................................................................................................................................... [email protected]. 0>> ............................................................................................................................................................................. >[email protected]. Suit`toa N ................................................................................................................................................... 95, 3>, 53, 55@btarbno Yavabua Cjea ..................................................................................................................................................... 5>, 51Y.S. 3>56 ................................................................................................................................................................................ 91

Yav`sae Stntutas, U`toa ]]]X- @btarbno Yavabua, Sact`jb 3>56 ........................................................................................... 91

Yaluont`jbs

98 C.H.Y. >.>-> ..................................................................................................................................................................... 9>98 C.H.Y. >.>->(n)(>) ............................................................................................................................................................ >.>->(n)(9)(``) ................................................................................................................................................. >=, 9698 C.H.Y. >.>->(i) ................................................................................................................................................................ >.>->(c)................................................................................................................................................................. 9698 C.H.Y. >.>55>->(c) ........................................................................................................................................................... 9398 C.H.Y. >.>55>->(c)(3) .................................................................................................................................... >6, >=, 5>, 5198 C.H.Y. >.86>9->(i) .......................................................................................................................................................... 39

98 C.H.Y. >.=-> ................................................................................................................................................................. 9998 C.H.Y. >.=->(n) ............................................................................................................................................................. 9398 C.H.Y. >.=->(i)(`) ......................................................................................................................................................... 9598 C.H.Y. >.=-9 ................................................................................................................................................................. 9998 C.H.Y. >.=-9(h) ............................................................................................................................................................. 9598 C.H.Y. >.=.0, 5198 C.H.Y. 3>.356>(n)(8)->(i) ............................................................................................................................................... 9598 C.H.Y. 3>.3568(l)->(a) .................................................................................................................................................... 95


4/49



Yuoas

Hae.Yuo.C`v.Vrjc. >0Haearno Yuoa jh C`vò Vrjcaeura >=, 90, 3>, 39

Cnsas

Inòay v. Noninkn, 9>0 Q.S. 9>0 (>0>>)................................................................................................................................ 30Iurl`b v. Hjrias, 903 Gy. 518, >80 S.\.9e. 39>, 391 .......................................................................................................... 30Cnmn v. Q.S., >19 Q.S. 9>> (>=05) ................................................................................................................................... >19 Q.S. 9>> (Knrcm 1, >=05) ........................................................................................................... 31Cnoonb v. \òsjb, >9< Q.S. 156 (>===) .................................................................................................................................. 9< A]M@I@U4ZZZZZZZZ

Nhhènv`t jh C`t`zabsm`p, Ejk`còa, nbe Unx Stntus, Hjrk #69.66> ........................................................................... 9656BY ........................................................................................................................................... 59, 56 .............................................................................................................. 3>, 39Ioncgs Onw E`ct`jbnry, Hjurtm Ae`t`jb, p. 3>> .............................................................................................................. 3>, 39Ioncgs Onw E`ct`jbnry, S`xtm Ae`t`jb, p. 1=> ....................................................................................................................... 56Ioncgs Onw E`ct`jbnry, S`xtm Ae`t`jb, p. 85= ....................................................................................................................... 90

Ijuvàrs E`ct`jbnry jh Onw, S`xtm Ae`t`jb, >=18 ................................................................................................................. 90Ijuvàrs Knx`ks jh Onw, >=18 ...................................................................................................................................... >0, 39Ijuvàr's E`ct`jbnry jh tma Onw, 8tm Ae`t`jb ......................................................................................................................... 98Cnsa Bukiar 946=-cr-961=1-LAY-ENS ................................................................................................................................ 51C`t`zabsm`p nbe Sjvara`lbty Urn`b`bl Cjursa, Hjrk #>9.66>, @tak 9.9, p. 6.663 ............................................................................................. 36Cjcgiurb jb Bnt`jbno`ty, < .................................................................................................................................................... 36Cjrractae @bhjrknt`jb Yaturb Nttncmkabt Oattar, Hjrk #65.669 .......................................................................................... >8Cjrract`bl Arrjbajus @bhjrknt`jb Yaturbs, Hjrk #65.66> .......................................................................................... 0, >6, 50Cjrract`bl Arrjbajus @YS Hjrk >659s, Hjrk #65.663.................................................................................................. >6, 50Cjrract`bl Arrjbajus @YS Hjrk >60=s, Hjrk #65.665.................................................................................................. >6, 50Cjrract`bl Arrjbajus @YS Hjrk >600s, Hjrk #65.661.................................................................................................. >6, 50Cjrract`bl Arrjbajus @YS Hjrk \-9s, Hjrk #65.668....................................................................................... >6, >3, 59, 50

Crncg`bl tma Cjea ........................................................................................................................................................ =, >6, 5=CtC Cjkpnb`jb CE ............................................................................................................................................................... 9=Eaknbe hjr Xar`hàe Avèabca jh Urnea jr Ius`bass Nct`v`ty4 @bhjrknt`jb Yaturb, Hjrk #65.66 .................................................................................................................. >8Hnkòy Lunre`nb \ais ta ....................................................................................................................................................... >6Haearno nbe Stnta Unx \`tmmjoe`bl Jpt`jbs hjr Vr`vnta Akpojyars, Hjrk #60.66> .............................................................. >1Haearno Hjrks, Vuio`cnt`jbs, Bjt`cas, nbe Oattars ................................................................................................................. >5Haearno Bjbrasèabt Bjbstntutjry Con`k hjr Yaturb jh Hubes Qbonwhuooy Vnè tj tma Ljvarbkabt-Ojbl, Hjrk #>1.66> .... 0,

>3, >5, 3=, 59, 55Honwae Unx Nrlukabts tj Nvjè, Hjrk #6=.665, Sact`jb 5.9.3 ............................................................................................ 38

Honwae Unx Nrlukabts tj Nvjè, Hjrk #6=.665, Sact`jb 0.1 ............................................................................................... >1.66> ......................................................................................................................................................................... 30Hjrk >656 .............................................................................................................................................................................. >>Hjrks >659-S, >60=, >600 ..................................................................................................................................................... >6Ljvarbkabt Cjbsp`rncy tj Eastrjy tma Sapnrnt`jb jh Vjwars, Hjrk #61.693 ...................................................................... 90Ljvarbkabt @eabt`ty Umaht, Hjrk #61.658 ...................................................................................................................... >0, 3=Ljvarbkabt @bst`tutae Sonvary Qs`bl Hrnbcm`sas, Hjrk #61.636, Sact`jb >8.> .................................................................... 3>.369, Sact`jbs 1.9.>1-1.9.>< ........................................................................................................ 38@YS Cmàh Cjubsao Kakj >663>4 Cjbvars`jb jh >656 Yaturb w`tm nb @U@B tj n >656BY Yaturb ................................ 0@YS Ejcukabt 36 ......................................................................................................................................................... >>, 59@YS Hjrk >656 .................................................................................................................. >6, >>, >9, >3, >5, 99, 95, 59, 58, 5656BY ............................................................................................................................................... >3, 99, 59, 5659-s @bstruct`jbs ................................................................................................................................................ >3@YS Hjrk >659s @bstruct`jbs, Panr 9668, p. >5 ..................................................................................................................... >5@YS Hjrk 9111 ....................................................................................................................................................................... 99@YS hjrk 5=19 ........................................................................................................................................................................ >3@YS Hjrk 5=19 ............................................................................................................................................................. 0, >6, >3@YS Hjrk \-9 .................................................................................................................................................................. >6, >3@YS hjrk \-5 ......................................................................................................................................................................... >5@YS Hjrk \-=IAB ................................................................................................................................................................ >1@YS Hjrks >656, >656N, >656AT, jr >656] ......................................................................................................................... >3


6/49



@YS Hjrks >656BY jr 5=19 ................................................................................................................................................... >5@YS Mukiul, Hrnbg Gjwno`g, Qb`varsno`st`c Vuio`smars, @SIB 6-0898119-6-> ................................................................... 96@YS Vuio`smae Vrjeucts Cntnojl, Ejcukabt 36 ................................................................................................................. 53Dnkas 34> ................................................................................................................................................................................ 55 ...................................................................................................... 5>Oìarty Qb`vars`ty .................................................................................................................................................................. 5=Ojst Mjr`zjbs ......................................................................................................................................................................... >1Ojst Mjr`zjbs wais`ta ............................................................................................................................................................ >6

Ojst Mjr`zjbs \ais ta ............................................................................................................................................................. =Knrg Uwn`b ............................................................................................................................................................................ 30Kntt. >3, 99, 38, 59, 56, 36, 3>, 39Vjo`cy Ejcukabt4 Vata Maber`cgsjb's "Urnea jr Ius`bass" Npprjncm, Hjrk #6=.663 ......................................................... 3>Vrjjh Umnt Umara @s n Strnw Knb, Hjrk #61.659 ............................................................................................................... 5=Vuio`cnt`jb 1>0 ....................................................................................................................................................................... 53

Yaqu`rakabt hjr Cjbsabt, Hjrk #61.663 ............................................................................................................................... 95, 5 ................................................................................................................................................. >.66>, Sact`jb < .......................................................................................................... >.6>8, Sact`jb 5, @tak = ..................................................................................... >>.56< .......................................................................................................... >5, 58 ......................................................................................... >5, 5Stnta @bcjka Unx, Hjrk #61.63> ........................................................................................................................................... 38Unx Hjrk Nttncmkabt, Hjrk #65.96> .................................................................................................................. >3, >5, >1, 5.6>8, Sact`jb 5 ............................................................................................................... 0Uma Urnea jr Ius`bass Scnk, Hjrk #61.66>.......................................................................................................... 91, 58, 5=

Uma Urnea jr Ius`bass Scnk............................................................................................................................................... 5=Uma @bhjrknt`jb Yaturb Scnk, Hnkòy Lunre`nb Haoojwsm`p ................................................................................................ 5=Uma Vjwar Jh Uma Dury .......................................................................................................................................................... 90Uma Sp`r`t jh Onws, Cmnroas ea Kjbtasquàu, Ijjg ]@, Sact`jb 8, >Umjkns Dahharsjb tj Aewnre Cnrr`bltjb, >=66. KA >64>8= ....................................................................................................... 9>Umjkns Dahharsjb tj Djmb Cnrtwr`lmt, >=95. KA >845< ......................................................................................................... 9>Umjkns Dahharsjb tj \òo`nk Djmbsjb, >=93. KA >1455= ..................................................................................................... 9>Uransury E`ract`va 9>-6> ........................................................................................................................................................ >3Uransury Jrear >16-69 ........................................................................................................................................................... >3Q.S. Supraka Cjurt ............................................................................................................................................................... 3>QSN Vnsspjrt Nppo`cnt`jb Nttncmkabt, Hjrk #68.66< .......................................................................................................... 99, >=, 96, 91, 55, 58\my Ejk`còa nbe Iacjk`bl n Unxpnyar Yaqu`ra Pjur Cjbsabt, Hjrk #61.669, >>.< .................................................... 5>\my Stntutjry C`vò Onw `s Onw hjr Ljvarbkabt nbe Bjt Vr`vnta Varsjbs, Hjrk #61.63< .................................................. 5=\my Pju Nra n bnt`jbno, stnta bnt`jbno, nbe Cjbst`tut`jbno iut bjt Stntutjry C`t`zab, Hjrk #61.668........................... 5>\my Pjur Ljvarbkabt `s A`tmar n Umàh jr Pju nra n Vuio`c Jhh`car hjr @bcjka Unx Vurpjsas, Hjrk #61.66=. >>, 33, 3=,

5=Pjur Y`lmts ns n Bjbtnxpnyar, Hjrk #6=.66= ....................................................................................................................... 3=


7/49


8/49

Vjo`cy Ejcukabt4 Vata Maber`cgsjbs Urnea jr Ius`bass Npprjncm = jh 50Cjpyr`lmt Sjvara`lbty Aeucnt`jb nbe Eahabsa K`b`stry,mttp4//saek.jrl


> @btrjeuct`jb>Uma purpjsa jh tm`s ejcukabt `s tj49

>. Axprass jur lrnt`tuea tj Vata Maber`cgsjb hjr tma `kpjrtnbt cjbtrìut`jbs knea iy m`s rasanrcm tj tma tnx mjbasty nbe3hraaejk cjkkub`tàs `b hurtmarnbca jh n onw niè`bl, o`k`tae, cjbst`tut`jbno ljvarbkabt.5

9. Eascrìa `b eatnò e`hharabcas iatwaab tma npprjncmas jh Vata Maber`cgsjb nbe tm`s wais`ta tjwnres tma òoalno1abhjrcakabt nct`v`tàs jh tma @YS.8

3. Uj eascrìa ahhjrts tj rasjova tma cjbho`cts iatwaab us tj enta nbe Vata Maber`cgsjbs raspjbsa tj tmjsa ahhjrts.68. @kprjva tma `bhjrknt`jb nbe kntar`nos nvnònioa jb tm`s wais`ta hjr pravabt`bl ubonwhuo nct`v`tàs iy tma ljvarbkabt>>

nbe pr`vnta `beustry.>9Um`s ejcukabt `s insae upjb tma ontast `bhjrknt`jb nvnònioa jb Vata Maber`cgsjbs wais`ta iaojw ns jh tma t`ka jh wr`t`bl>3jh tm`s ejcukabt, wm`cm `s nvnònioa iaojw4>5

Ojst Mjr`zjbs \ais`ta

mttp4//ojstmjr`zjbs.cjk

Kjra cjkpoata ejcukabtnt`jb jh m`s npprjncm `s nosj hjube `b m`s ijjg abt`toae Crncg`bl tma Cjea, wm`cm `s nosj nvnònioa>1

jb m`s wais`ta.>8
http://sedm.org/http://sedm.org/http://sedm.org/http://losthorizons.com/http://losthorizons.com/http://losthorizons.com/http://sedm.org/


9/49



@KVJYNBU BJUA4 Voansa EJ BJU cjbtnct us hjr maop ubej bl tma enknla tmnt Vata Maber`cgsjb k`lmt mnva `bho`ctaejb tmjsa wmj hjoojwae m`s honwae luènbca, suisaquabtoy rane tm`s pnkpmoat, nbe eatark`bae tmnt tma luènbca wns`bcjrract. \a nra BJU n vjoubtaar coanbup craw hjr tmjsa wmj nra `bdurae iy hjoojw`bl tma abeoass lurus jut tmara. \anra mara JBOP tj wnrb pajpoa nijut tmasa lurus nbe maop pajpoa oanrb nbe cjkpoy w`tm tma onw ns eascrìae jb tm`swais`ta.

\a rak`be jur ranears tmnt jur Uarks jh Qsa nbe Sarv`ca, Hjrk #6>.6>8, Sact`jb 5 hjriès prapnr`bl jr nev`s`bl `b tmaprapnrnt`jb jh SUNUQUJYP tnx raturbs hòae iy stntutjry tnxpnyars. Cjbsaquabtoy, noo wa cnb ej `s eascr ia jur jwb

ahhjrts tj cjkpoy w`tm tma onw cjbs`stabt w`tm tma cjbtabt jh jur wais`ta nbe oat pajpoa eacèa hjr tmaksaovas wmatmar tmntkatmje `s npprjpr`nta `b tma`r cnsa.

Uma kn`b e`hharabca iatwaab Vata Maber`cgsjbs npprjncm nbe jurs `s tmnt4

>. Ma hòas stntutjry YAS@EABU tnx raturbs nbe wa hòa CQSUJK BJB-SUNUQUJYP BJBYAS@EABU cjkkjb onwcon`ks hjr raturb jh hubes ubonwhuooy pnè tj tma ljvarbkabt, sucm ns4Haearno Bjbrasèabt Bjbstntutjry Con`k hjr Yaturb jh Hubes Qbonwhuooy Vnè tj tma Ljvarbkabt-Ojbl, Hjrk #>1.66>mttp4//saek.jrl/Hjrks/[email protected]

9. \a usa BJBYAS@EABU bjb-stntutjry `bhjrknt`jb raturb cjrract`jb hjrks hjrknttae ns n cr`k`bno cjkpon`bt. Noo tma`bhjrknt`jb raturb cjrract`jb hjrks prjvèae iy tma @YS nra hjr stntutjry YAS@EABU tnxpnyars. Um`s `s cjvarae `b4Cjrract`bl Arrjbajus @bhjrknt`jb Yaturbs, Hjrk #65.66>mttp4//saek.jrl/Hjrks/[email protected]

Jb tma suidact jh cmnbl`bl n stntutjry YAS@EABU tnx raturb `btj n BJB-SUNUQUJYP BJBYAS@EABU con`k, `t `s jurubearstnbe`bl tmnt4

>. @YS puio`smas bj hjrks tj cmnbla n prav`jusoy hòae YAS@EABU >656 `btj n BJBYAS@EABU >656BY.9. Iacnusa tmara `s bj katmje tj cmnbla stntus upjb rahòo`bl n raturb, tma jboy katmje wa nra nwnra jh `s tj hòa n BA\

bjbrasèabt raturb.

Hjr hurtmar eatnòs, saa4

@YS Cmàh Cjubsao Kakj >663>4 Cjbvars`jb jh >656 Yaturb w`tm nb @U@B tj n >656BY Yaturbmttp4//hnklunre`nb.jrl/Suidacts/Unxas/Yakaeàs/@YSCmàhCjubsaoKakj-Cjbvart`blHjrk>656UJHjrk>656BY.peh

Iayjbe tma nijva `bhjrknt`jb, poansa EJ BJU cjbtnct us hjr maop `b h`x`bl prav`jusoy hòae tnx raturbs jr `bhjrknt`jbraturb cjrract`jbs sucm ns tma @YS Hjrk 5=19, noo jh wm`cm nra YAS@EABU tnx raturbs tmnt nra BJU `b cjkpo`nbca w`tm jurkakiar nlraakabt nbe tmarahjra bjt suppjrtae.

@h yju e`scjvar katmjes tj neerass tma `ssua jh ubej`bl tma enknla tmnt Maber`cgsjb eè tj yju, wa waocjka yju tj pjstwmnt yju oanrb `b jur KAKIAY hjruks. Pju nra nosj abcjurnlae tj cjkpnra bjtas w`tm jtmars `b jur hjruks ns yjue`scjvar sucm katmjes, iut poansa e`ract noo yjur quast`jbs nt JUMAY tmnb us e`ractoyiacnusa wa wjbt maop yju v`jontajur Kakiar Nlraakabt.

mttp4//saek.jrl/hjruks/

N lrjup jh e`slrubtoae hjrkar hjoojwars wmj wara g`cgae jut jh Vata Maber`cgsjbs hjruks iacnusa tmay nlraae w`tm jurpjs`t`jb jb tma honws `b Maber cgsjbs npprjncm mnva hjrkae tma`r jwb lrjup. Uma purpjsa jh tma lrjup nppanrs tj

e`scjvar wnys tj sacura tma raturb jh hubes ubonwhuooy pnè tj tma ljvarbkabt tmrjulm ubonwhuo w`tmmjoe`bl nbe rapjrt`bl.\a nra bjt nhhò`ntae w`tm tmak `b nby wny, iut yju cnb v`s`t tma`r wais`ta nt4

mttp4//www.tnxraspjbsatank.jrl

9 Sukknry jh tma Maber`cgsjb Npprjncm>Maber`cgsjbs npprjncm s sukknr`zae iaojw, axtrnctae hrjk m`s wr`t`bls jb tma Ojst Mjr`zjbs wais`ta49

>. Uma@btarbno Yavabua Cjea Suit`toa Neascrìas nb axc`sa tnx upjb pr`vòalas nssjc`ntae w`tm n trnea jr ius`bass,3wm`cm `s eah`bae `b98 Q.S.C.


10/49

Vjo`cy Ejcukabt4 Vata Maber`cgsjbs Urnea jr Ius`bass Npprjncm >6 jh 50Cjpyr`lmt Sjvara`lbty Aeucnt`jb nbe Eahabsa K`b`stry,mttp4//saek.jrl


9. @bhjrknt`jb raturbs suik`ttae ubear tma nutmjr`ty jh98 Q.S.C. 865>,nra tma katmje jh cjbbact`bl tmjsa wmj tmay nra>suik`ttae nln`bst w tm tma trnea jr ius`bass nct`v`ty. @bhjrknt`jb raturbs `bcouea sucm @YS hjrks ns tma \-9, >659-9S, >60=, >600, nbe G->.3

3. @t `s ubonwhuo nbe cjbst`tutas n hnosa nbe hrnueuoabt hò`bl jh n raturb pursunbt tj98 Q.S.C. . Hnosa @YS Hjrk \-94>6

1.>.>.\`tm tnx raturb4 Suik`tt`bl n tnx raturb nccjkpnbàe w`tm nb @YS Hjrk 5=19 cjrract`bl tma hnosa nkjubts>>rapjrtae.>9

1.>.9.\`tmjut Unx Yaturb4 Suik`tt`bl @YS hjrk \-9C tj tma Sjc`no Sacur`ty Entn Vrjcass`bl Cabtar.>31.9. @YS Hjrks >659-S, >60=, >6004 Yasuik`t tma hjrk w`tm tma Cjrractae iojcg cmacgae nt tma tjp jh tma hjrk.>5

8. @t `s ubonwhuo nbe ubbacassnry tj eaeuct jr w`tmmjoe nby nkjubt hrjk pnykabts jh n parsjb wmj `s bjt ablnlae `b n>1trnea jr ius`bass.>8

=

wrjblhuooy w`tmmaoe iy suik`tt`bl tma hjoojw`bl hjrks tj tma @YS4>0. @YS Hjrk >65696

.Cjrract`bl Arrjbajus @bhjrknt`jb Yaturbs, Hjrk #65.66>-cjbeabsas tma baxt hjur `taks `btj jba `btalrntae99ejcukabt.93

mttp4//saek.jrl/Hjrks/[email protected]

mttp4//saek.jrl/Hjrks/[email protected]. Uma abt`ra cjbtabt jh Vatas wais`ta456

Ojst Mjr`zjbs wais`ta.mttp4//ojstmjr`zjbs.cjk

9. Yane`bl jh Vata Maber`cgsjbs abt`ra ijjg45>Crncg`bl tma Cjeaijjg nutmjrae iy Vata Maber`cgsjb.59

3. Aknòs hrjk Vata Maber`cgsjb.53 5. Vjst`bls jb Hnkòy Lunre`nb \ais`ta nvnònioa nt455mttp4//hnklunre`nb.jrl/Suidacts/Unxas/CnsaStueàs/\mjs\mj/\mjs\mj.mtk#Maber`cgsjb,ZVata51

Uma cjbtabt jh tm`s sact`jb `s tmarahjra n rahoact`jb jh noo jh tma `bhjrknt`jb nvnònioa hrjk Vata Maber`cgsjb tmnt wa nra58

nwnra jh nt tma t`ka tm`s ejcukabt wns wr`ttab. \a hurtmarkjra sjo`c`t hurtmar raiuttno iy Vata Maber`cgsjb m`ksaoh nbe55 jh 50Cjpyr`lmt Sjvara`lbty Aeucnt`jb nbe Eahabsa K`b`stry,mttp4//saek.jrl


Nby hjra`lb parsjb con`k`bl n raeucae rnta jh, jr axakpt`jb hrjk, tnx ubear n tnx tranty iatwaab n>hjra`lb cjubtry nbe tma Qb`tae Stntas, uboass tma `bcjka `s nb ubaxpactae pnykabt (ns eascrìae `b9

Yaluont`jbs sact`jb >.>55>-8(l)) jr cjbs`sts jh e`vèabes nbe `btarast hrjk stjcgs nbe eait3

jio`lnt`jbs tmnt nra nct`vaoy trneae7 e`vèabes hrjk nby raeaaknioa sacur`ty `ssuae iy nb `bvastkabt5

cjkpnby ral`starae ubear tma @bvastkabt Cjkpnby Nct jh >056 (kutuno hube)7 e`vèabes, `btarast,1

jr rjynotàs hrjk ub`ts jh iabah`c`no `btarast `b n ub`t `bvastkabt trust tmnt nra (jr wara, upjb8

`ssunbca) puio`coy jhharae nbe nra ral`starae w`tm tma Sacur`tàs nbe Axcmnbla Cjkk`ss`jb ubear0337 nbe nkjubts pnè w`tm raspact tj ojnbs jh nby jh tma nijva sacur`tàs.=

Nby bjbrasèabt noàb `be`vèuno con`k`bl axakpt`jb hrjk tnx ubear sact`jb =(h) hjr cartn`b0nbbu`tàs raca`vae ubear quno`hàe ponbs.>6

N hjra`lb jrlnb`znt`jb con`k`bl nb axakpt`jb hrjk tnx sjoaoy iacnusa jh `ts stntus ns n tnx-axakpt>>jrlnb`znt`jb ubear sact`jb 16>(c ) jr ns n pr`vnta hjubent`jb.>9

Nby ^@.>3 Nby \V jr \U.>5 Nby bjbrasèabt noàb `be`vèuno con`k`bl axakpt`jb hrjk w`tmmjoe`bl jb cjkpabsnt`jb hjr>1

`beapabeabt parsjbno sarv`cas Wsarv`cas cjbbactae w`tm n trnea jr ius`bass[.>8

Nby hjra`lb lrnbtjr trust w`tm h`va jr hawar lrnbtjrs.>< Nby irnbcm jh n hjra`lb inbg jr hjra`lb `bsurnbca cjkpnby tmnt `s trantae ns n Q.S. parsjb.>=

@h n hjra`lb parsjb prjvèas n U@B jb n Hjrk \-=, iut `s bjt raqu`rae tj ej sj, tma w`tmmjoe`bl nlabt kust>0

`bcouea tma U@B jb Hjrk >659-S.96W@YS Hjrk >659s @bstruct`jbs, Panr 9668, p. >5[9>

=.9. Uma hjoojw`bl prjvas tmnt Sjc`no Sacur`ty systak `s n trust tmnt kngas yju `btj n trustaa, hèuc`nry, jhh`car, nbe99hrnbcm`saa jh tma haearno ljvarbkabt `h yju warabt noraney jba493

Yas`lbnt`jb jh Cjkpaooae Sjc`no Sacur`ty Urustaa, Hjrk #68.669mttp4//saek.jrl/Hjrks/[email protected]

=.3. Uma hjoojw`bl prjvas tmnt Cmr`st`nbs cnbbjt pnrt`c`pnta b Sjc`no Sacur`ty w`tmjut v`jont`bl Ljes onw495

Sjc`no Sacur`ty4 Knrg jh tma Ianst, Hjrk #>>.568mttp4//saek.jrl/Hjrks/[email protected]

0. Maber`cgsjb iaoàvas `t `s JG tj usa stnbenre @YS hjrks tj hòa hjr rahubes. \a tm`bg `t `s XAYP enblarjus tj usa9. Qs`bl nkabeae hjrks rntmar tmnb stnbenre @YS Hjrks >656BY jr 5=19. Hjr nkabeae vars`jbs jh kjst hjrks3>

nbe `bstruct`jbs jb mjw tj nkabe hjrks yjursaoh, saa439

Haearno Hjrks, Vuio`cnt`jbs, Bjt`cas, nbe Oattarsmttp4//hnklunre`nb.jrl/UnxHraaejk/Hjrks/@YS/@YSHjrksVuis.mtk

0.9. Qs`bl stnbenre tnx hjrks nbe nttncm`bl tma hjoojw`bl hjrk433

Unx Hjrk Nttncmkabt, Hjrk #65.96>mttp4//saek.jrl/Hjrks/[email protected]

0.3. Nvjè hò`bl tnx raturbs nbe BAXAY tj hòa us`bl @YS Hjrk >656. Sabe tnx stntakabts `b oàu jh raturbs. @h yju35nra cjkpaooae tj hòa n raturb iy nb ubonwhuo nssasskabt, w`tmmjoe`bl, jr abhjrcakabt, tmab usa tma hjoojw`bl31hjrk438

Haearno Bjbrasèabt Bjbstntutjry Con`k hjr Yaturb jh Hubes Qbonwhuooy Vnè tj tma Ljvarbkabt-Ojbl, Hjrk#>1.66>mttp4//saek.jrl/Hjrks/[email protected]

>6. Maber`cgsjb iaoàvas tmnt `t `s JG tj con`k Axakpt jb @YS hjrks sucm ns tma \-5. \a cjkpoataoy e`snlraa. Saa36 jh tma hjoojw`bl ejcukabt hjr eatnòs43=

Honwae Unx Nrlukabts tj Nvjè, Hjrk #6=.665mttp4//saek.jrl/Hjrks/[email protected]

>>. Maber`cgsjb iaoàvas tmnt `t `s JG tj usa @YS hjrk \-5 tj cjbtrjo yjur w`tmmjoe`bl. \a cjkpoataoy e`snlraa.30
http://sedm.org/http://sedm.org/http://sedm.org/http://sedm.org/Forms/FormIndex.htmhttp://sedm.org/Forms/FormIndex.htmhttp://famguardian.org/Publications/SocialSecurity/TOC.htmhttp://famguardian.org/Publications/SocialSecurity/TOC.htmhttp://sedm.org/Forms/FormIndex.htmhttp://sedm.org/Forms/FormIndex.htmhttp://famguardian.org/TaxFreedom/Forms/IRS/IRSFormsPubs.htmhttp://famguardian.org/TaxFreedom/Forms/IRS/IRSFormsPubs.htmhttp://sedm.org/Forms/FormIndex.htmhttp://sedm.org/Forms/FormIndex.htmhttp://sedm.org/Forms/FormIndex.htmhttp://sedm.org/Forms/FormIndex.htmhttp://sedm.org/Forms/FormIndex.htmhttp://sedm.org/Forms/FormIndex.htmhttp://sedm.org/Forms/FormIndex.htmhttp://sedm.org/Forms/FormIndex.htmhttp://sedm.org/Forms/FormIndex.htmhttp://famguardian.org/TaxFreedom/Forms/IRS/IRSFormsPubs.htmhttp://sedm.org/Forms/FormIndex.htmhttp://famguardian.org/Publications/SocialSecurity/TOC.htmhttp://sedm.org/Forms/FormIndex.htmhttp://sedm.org/


15/49



>>.>.Umnt hjrk `s JBOP hjr usa iy pajpoa onwhuooy jccupy`bl n puio`c jhh`ca `b tma Q.S. ljvarbkabt IAHJYA tmay>cjkpoata jr s`lb nby tnx hjrks. Hòo`bl jut tmnt hjrk `s nctunooy n cr`ka `b v`jont`jb jh >= Q.S.C. 0>9 hjr tmjsa9bjt noraney onwhuooy jccupy`bl n puio`c jhh`ca.3

>>.9.Uma cjrract hjrk `s n kje`hàe vars`jb jh @YS Hjrk \-=IAB hòoae `b tj smjw tma suik`ttar `s bjt nb5`be`vèuno, iut s`kpoy n muknb ia`bl, nbe w`tm jur Unx Hjrk Nttncmkabt, Hjrk #65.96>nttncmae. Saa41

Nijut @YS Hjrk \-=IAB, Hjrk #65.969mttp4//saek.jrl/Hjrks/[email protected]

>>.3.Saa sact`jbs 96 tmrjulm 96.< jh tma hjoojw`bl ejcukabt hjr eatnòae `bhjrknt`jb nijut w`tmmjoe`bl nbe rapjrt`bl8insae jb tma tnx npprjncm ejcukabtae jb tm`s wais`ta4mttp4//saek.jrl/Hjrks/[email protected]

5 Yaiuttae Cr`t`c`sks knea iy Vata Maber`cgsjb jh jur npprjncm=

Uma twj nrt`coas nppanr`bl `b tma hjoojw`bl twj suisact`jbs wara ejwbojneae hrjk Vata Maber`cgsjbs wais`ta, Ojst0

Mjr`zjbs jb 1/9>/9666

ejuioa-o`bas. @h wa ejbt raiut m`s cjkkabts, tmab wa nlraa w`tm tmak iy `kpo`cnt`jb.>>

Savarno kakiars jh jur haoojwsm`p mnva hraquabtae Maber`cgsjbs Ojst Mjr`zjb hjruks nbe tràe tj aeucnta Vata nijut tma>9prjioaks w`tm m`s npprjncm ejcukabtae mara. Uma rasuot wns tmnt tmay wara INBBAE hrjk m`s hjruks nbe tjoe tmnt tmay>3cjuoe bjt tnog nijut tmasa eah`càbcàs, avab tmjulm bj jba `b tma Ojst Mjr`zjbs hjruk cjuoe raiut tma avèabca wa prasabt>5w`tmjut cjbtrne`ct`bl bjt jboy wmnt tma onw snys, iut tmaksaovas.>1Qot`kntaoy, tma prèa jh Maber`cgsjb cnusae m`k tj qu`t o`stab`bl tj pajpoa nbe tj tma knby wnrb`bls ma raca`vae `b m`s>8jwb hjruks. Qot`kntaoy, ma wns cr`k`bnooy cjbv`ctae iacnusa jh tmasa vary eah`càbcàs. Iaojw `s wmnt jba pjstar wrjta>=

Iy4 I`bl>0

Enta4 Knrcm >3, 96>696

Suidact4 Vata Maber`cgsjb Insmas SAEK/HL NLN@B9>

@ nk bjt nb npjojl`st hjr HL jr tma HL Hjruks nbe @ nk bjt nutmjr`zae tj spang hjr a`tmar. Um`s pjst `s insae99

upjb tma Yacjre.93

Jba cjrract`jb `s nprjpjs. Vata Maber`cgsjb `s BJU lj`bl tj dnò. Bj s`r. Vata Maber`cgsjb `s lj`bl tj haearno95

pr`sjb. Vrjinioy hjr nt oanst =+ yanrs jr ojblar. @ parsjbnooy tm`bg ma wòo lat nijut >9 - >1 yanrs. N dnò `s hnr91

e`hharabt hrjk n ojcno pr`sjb.....sj @ mnva iaab tjoe. OJO98

Vatay M. baaes jur prnyars iacnusa m`s prèa nbe saoh nisjriae nrrjlnbca jiv`jusoy nbe sneoy jistructs m`s9

Hjr `bstnbca, ma mns nek`ttae tmnt ma cjbsp`rae w`tm jtmars nbe maopae ponbt n ijki `b n QS Vjst Jhh`ca tmnt39

rasuotae `b n sar`jus `bdury tj nb `bbjcabt QS Vjstno akpojyaa. Nb ub-Cmr`st o`ga nbe easp`cnioa tarrjr`st nct `h33

avar tmara wns jba. Uma Hnkòy Lunre`nb haoojwsm`p `s nbt`- tarrjr`st sj Vatay wjuoe bavar h`t `b mara.35

Uj knga knttars wjrsa, nhtar ma ijkiae tma Vjst Jhh`ca, tma Yacjre prjvas tmnt Vatay tmab sb`tcmae jb m`s cj-31cjbsp`rntjrs `b nb ahhjrt tj oassab Vatay's jwb pr`sjb t`ka. B`ca dji, Vata. Sj tm`s cjbcous`vaoy prjvas tmnt Vata38`s bjt jboy n tarrjr`st, iut n o`nr nbe n sb`tcm nbe tmnt ma `s ubtrustwjrtmy tj ijjt.3

@ mnva snw cmacgs w`tm mjka neerassas nbe sjc`no sacur`ty bukiars BJU raenctae. Eumm!!59
http://sedm.org/http://sedm.org/http://sedm.org/http://sedm.org/Forms/FormIndex.htmhttp://sedm.org/Forms/FormIndex.htmhttp://sedm.org/Forms/FormIndex.htmhttp://sedm.org/Forms/FormIndex.htmhttp://sedm.org/Forms/FormIndex.htmhttp://sedm.org/Forms/FormIndex.htmhttp://sedm.org/


16/49


17/49

Vjo`cy Ejcukabt4 Vata Maber`cgsjbs Urnea jr Ius`bass Npprjncm >< jh 50Cjpyr`lmt Sjvara`lbty Aeucnt`jb nbe Eahabsa K`b`stry,mttp4//saek.jrl


SAEK kngas bj prjk`sas jr lunrnbtaas nijut tma nccurncy jr ahhact`vabass jh nbytm`bl nvnònioa tmrjulm `tswais`ta ojcntae nt mttp4//saek.jrl. Ns n knttar jh hnct, tma SAEK wais`ta `b savarno ojcnt`jbs spac`h`cnooyprjmì`ts kng`bl nby prjk`sas, nssurnbcas, jr lunrnbtaas nijut tma `bhjrknt`jb jhharae nbe avab eabàs tmnttma `bhjrknt`jb `s hnctuno jr oalnooy nct`jbnioa. Umarahjra, `t `s `kpjssìoa tj eascrìa tmasa kntar`nos ns npnbncan hjr nbytm`bl. Saa4

>. SAEK Uarks jh Qsa nbe Sarv`ca, Hjrk #6>.6>8, Sact`jb 5, @tak = prjmì`ts prjk`sas jr nssurnbcas jh nbyg`be.mttp4//saek.jrl/Hjrks/[email protected]

9. SAEK Kakiar Nlraakabt, Hjrk #6>.66>, Sact`jb < snys tma JBOP ins`s hjr ransjbnioa iaoàh nijuto`niò`ty `s wmnt tma onw nctunooy snys nbe bjt wmnt nbyjba nssjc`ntae w`tm tma wais`ta snys.mttp4//saek.jrl/Hjrks/[email protected]

3. SAEK E`scon`kar, Sact`jb >mttp4//saek.jrl/e`scon`kar.mtk

5. SAEK Nijut Qs Vnla, Sact jb =, @tak =prjmì`ts prjk`sas jr nssurnbcas jh nby g`be.mttp4//saek.jrl/NijutQs.mtk#=.ZZVrjmì`taeZnct`v`tàs

@ nk bjt wòo`bl tj hjrg jvar nby kjbay `b jrear tj oanrb tma eatnòs jh nby vars`jb jh tm`s rè`cuojus prjpjs`t`jb, nbe sj cnb>jboy spacuonta, iut @'k luass`bl tmnt tma purvayjrs jh tmasa "ponbs" axpoj`t tma ubhjrtubntaoy parvns`va arrjbajus bjt`jb9tmnt o`niò`ty hjr tma "`bcjka" tnx `s c`t`zabsm`p jr rasèabcy insae, nbe sullast tmnt sjka prjcass iy wm`cm sjkatm`bl3nijut jba's c`t`zabsm`p jr rasèabcy cnb ia abtarae `btj tma jhh`c`no racjre, nhtar wm`cm jba wòo ia prasukae "bjb-tnxnioa".5

@h ky ubearstnbe`bl `s `bcjrract, @ wòo waocjka ia`bl òouk`bntae tj tma cjbtrnry, iut `b tma kanbt`ka, `t `s tm`s bjt`jb tmnt1@ wòo neerass mara. (@ nosj ej bjt `btabe tj èabt`hy "ponbs" jr purvayjrs, iut tmjsa wmj abcjubtar a`tmar wòo racjlb`za8tmak hrjk tma eascr`pt`jb nijva.). Honwae Unx Nrlukabts tj Nvjè, Hjrk #6=.665, Sact`jb 0.1mttp4//saek.jrl/Hjrks/[email protected]

9. C`t`zabsm`p nbe Sjvara`lbty Urn`b`bl Cjursa, Hjrk #>9.66>, @tak 9.9, p. >

tm`s `s s`kpoy bjt trua. Uma tnx nppoàs tj NBPJBA wmj ablnlas `b tma nct`v`tàs tnxae, bj knttar wmnt kny ia tma`r>9

c`t`zabsm`p, rasèabcy jr ojcnt`jb7 NBPJBA jh NBP c`t`zabsm`p, rasèabcy jr ojcnt`jb `s cnpnioa jh ablnl`bl `b tmjsa>3

nct`v`tàs nbe ia`bl cjbsaquabtoy o`nioa hjr n tnx7 nbe nt oanst tma k`b`kno tnx-raontae prjtjcjos-- sucm ns tma baae tj raiut>5

jr jtmarw`sa raspjbe tj nooalnt`jbs knea iy nbjtmar jh mnv`bl ablnlae `b sucm nct`v`tàs-- nra `bascnpnioa wmab sucm>1

nooalnt`jbs nra knea nbe swjrb tj, jtmar tmnb iy jba wmjsa parsjb nbe prjparty nra abt`raoy jutsèa jh tma pmys`cno rancm>8

jh tma tnx`bl abt`ty. (Uma cjbvarsa `s nosj trua, jh cjursa4 Uma anrb`bls jr raca`pts jh NBPJBA wm`cm nra bjt ear`vae hrjk>=

ojcnt`jb.)>0

Uma @.Y.C. Suit`toas N nbe C `bcjka tnx @S insae jb c`t`zabsm`p nbe rasèabcy, iacnusa `t `s @KVJSAE `b 98Q.S.C. > upjb SUNUQUJYP Q.S. c`t`zabs nbe rasèabts wmj nra \MAYAAXAY rasèabt4

98 C.H.Y. >.>-> @bcjka tnx jb be`vèunos.

(n)Labarno ruoa.

(>)Sact`jb > jh tma Cjea `kpjsas nb `bcjka tnx jb tma `bcjka jh avary `be`vèuno wmj `s n c`t`zab jrrasèabt jh tma Qb`tae Stntas nbe, tj tma axtabt prjvèae iy sact`jb =(i) jr =


18/49

Vjo`cy Ejcukabt4 Vata Maber`cgsjbs Urnea jr Ius`bass Npprjncm >= jh 50Cjpyr`lmt Sjvara`lbty Aeucnt`jb nbe Eahabsa K`b`stry,mttp4//saek.jrl


W. . .[

(i) C`t`zabs jr rasèabts jh tma Qb`tae Stntas o`nioa tj tnx.

@b labarno, noo c`t`zabs jh tma Qb`tae Stntas, wmaravar rasèabt, nbe noo rasèabt noàb`be`vèunos nra o`nioa tj tma `bcjka tnxas `kpjsae iy tma Cjea wmatmar tma bcjka `s raca`vaehrjk sjurcas w`tm`b jr w`tmjut tma Qb`tae Stntas.Vursunbt tj sact`jb = pjssass`jb (ns eah`bae `b >.03>->(c)(>)jh

tm`s cmnptar) jr Vuartj Y`cj eur`bl tma abt`ra tnxnioa yanr `s, axcapt ns prjvèae `b sact`jb 03> jr 033w`tm raspact tj `bcjka hrjk sjurcas w`tm`b sucm pjssass`jbs, suidact tj tnxnt`jb `b tma snka knbbarns n rasèabt noàb `be`vèuno. Ns tj tnx jb bjbrasèabt noàb `be`vèunos, saa sact`jbs = nbe =->(n)(>)[

Umjsa wmj nra BJU SUNUQUJYP c`t`zabs jh tma Qb`tae Stntas jr rasèabt noàbs, avab `h tmay NYA ablnlae`b n trnea jr ius`bass nra BJU suidact tj tma tnxuboass tma puio`c jhh`ca `s ia`bl axarc`sae wmara axprassoynutmjr`zae iy Cjblrass par 5 Q.S.C. ns ia`bl NIYJNE, kanb`bl JQUS@EA tmaSUNUQUJYP Qb`tae Stntas `b n hjra`lb cjubtry Stnta bnt`jbnos nra BJU stntutjry c`t`zabs jh tma Qb`taeStntas jr rasèabt noàbs, avab `h tmay cjbsabt tj ia. @t `s hurtmarkjra n CY@KA hjr tmak tj EACONYAtmaksaovas ns sucm n pnrty jb n ljvarbkabt hjrk par >= Q.S.C. 0>9. Hurtmarkjra, tma JBOP pajpoa wmjmnva tm`s c`vò stntus nra tmjsa ijrb nbe ejk`còae jb tarr`tjry jh tma bnt`jbno ljvarbkabt bjt w`tm`b tma

axcous`va dur`se`ct`jb jh nby cjbst`tut`jbno stnta jh tma Qb`jb. Uma c`vò stntus tmay abdjy KQSU ia oal`sont`vaoycrantae iy Cjblrass nbe BJU tma cjbst tut`jb jr `t `sbt tnxnioa jr raluontnioa. Cjblrass cnb jboy onwhuooy tnxjr raluonta tmnt wm`cm `t crantas, nbe `t eèbt cranta muknb ia`bls.

Uma tark wmaravar rasèabt`b 98 C.H.Y. >.>->(i), `b turb, `kpoàs tmnt avab hjr n SUNUQUJYP Q.S. c`t`zab,tmay kust ia n rasèabt `b tma hjra`lb cjubtry tmay nra takpjrnròy w`tm`b. Umnt stntus cnb jboy onwhuooy iancqu`rae iy nvnò`bl jbasaoh jh tma iabah`ts jh n tnx tranty iatwaab tma Qb`tae Stntas ljvarbkabt nbe tma mjstcjubtry tmay nra pmys`cnooy w`tm`b. \`tmjut nccapt`bl snè iabah`t, tmay nra SUNUQUJYP bjb-rasèabt bjb-parsjbs bjt suidact tj tma A]UYNUAYY@UJY@NO stntutas jh tma oal`sont`vaoy hjra`lb Qb`tae Stntasljvarbkabt. Hjr eatnòs, saa4

Bjb-Yasèabt Bjb-Varsjb Vjs`t`jb, Hjrk #61.696, Sact`jb (>050)[

Uma onws jh Cjblrass `b raspact tj tmjsa knttars Wjutsèa jh Cjbst`tut`jbnooy eaoalntae pjwars[ ejbjt axtabe `btj tma tarr`tjr`no o`k`ts jh tma stntas, iut mnva hjrca jboy `b tma E`str`ct jh Cjouki`n, nbejtmar poncas tmnt nra w`tm`b tma axcous`va dur`se`ct`jb jh tma bnt`jbno ljvarbkabt.)WCnmn v. Q.S., >19 Q.S. 9>> (>=05)[
http://sedm.org/http://sedm.org/http://sedm.org/https://www.law.cornell.edu/cfr/text/26/1.931-1#c_1https://www.law.cornell.edu/cfr/text/26/1.931-1#c_1https://www.law.cornell.edu/cfr/text/26/1.931-1#c_1http://sedm.org/Forms/FormIndex.htmhttp://sedm.org/Forms/FormIndex.htmhttp://sedm.org/Forms/FormIndex.htmhttp://sedm.org/Forms/FormIndex.htmhttp://sedm.org/Forms/FormIndex.htmhttp://sedm.org/Forms/FormIndex.htmhttps://www.law.cornell.edu/cfr/text/26/1.931-1#c_1http://sedm.org/


19/49



Umara `s n cnbjb jh oal`sont`va cjbstruct`jb wm`cm tancmas Cjblrass tmnt, uboass n cjbtrnry `btabtnppanrs Woal`sont`jb[ s kanbt tj nppoy jboy w`tm`b tma tarr`tjr`no dur`se`ct`jb jh tma Qb`tae Stntas.)WQ.S. v. Spaonr, 33= Q.S. 9>< nt 999[

@h tma stntuta @SBU tarr`tjr`no, `t cnb jboy ia eascrìae ns pr`vnta ius`bass nct`v`ty nbe pr`vnta cjbtrnct`bl bjtraontae tj ljvarbkabt nt noo nbe bjt prjtactae iy jhh`c`no, due`c`no, jr sjvara`lb `kkub`ty. Haearno Yuoa jh C`vòVrjcaeura >=187SJQYCA4 mttp4//hnklunre`nb.jrl/Vuio`cnt`jbs/IjuvàrKnx`ksJhOnw/IjuvàrsKnx`ks.mtk[

Axc`sa tnxas nra o`k`tae tj tma tarr`tjry jh tma ljvarbkabt lrnbtjr jh tma hrnbcm`sa ia`bl tnxae. Jboy iyraprasabt`bl n puio`c jhh`ca `b tma bnt`jbno ljvarbkabt jr nct`bl ns nb nlabt jh ljvarbkabt ubear cjbtrnct cnb

axtrntarr`tjr`no dur`se`ct`jb r`lmtoy ax`st. Nbjtmar wny jh stnt`bl tm`s `s tmnt jba CNBBJU onwhuooy con`k jr raca`vatma iabah`ts jh nby c`vò stntus ubear tma onws jh n ljvarbkabt tmnt `s bjt axprassoy park`ttae iy nct jh Cjblrass`b 5 Q.S.C.

tj tmjsa wmj nra ba`tmar, ns waoo. Uma stntutas rahoactae nt 98 Q.S.C. > `kpjsas tma tnx upjb tma "tnxnioa `bcjka" jh avary9

`be`vèuno. Var`je.3

Maber`cgsjb `s k`stngab nijut tma nijva. Uma tnx `s `kpjsae jboy upjb rasèabts jh tma Qb`tae Stntas , wmjnra eah`bae nt98 Q.S.C. )(N) ns noàbs iacnusa4

>. Uma tark `be`vèuno `s eah`bae ns nb noàb jr n bjbrasèabt noàb `b 98 C.H.Y. >.>55>->(c)(3). Bjwmara`s tma tark `be`vèuno avar eah`bae `b tma @YC jr Uransury Yaluont`jbs ns `bcoue`bl c`t`zabs jr stntutjryQ.S. c`t`zabs ns eah`bae `b= Q.S.C. >56>.

9. 98 C.H.Y. >.>->(n)(9)(``) eah`bas n knrràe `be`vèuno nbe nb ubknrràe `be`vèuno ns nb noàb ablnlae `bn trnea jr ius`bass. Bjwmara `b tma @.Y.C. jr Uransury Yaluont`jbs `s tma tark `be`vèuno avar eah`bae tjnosj `bcouea stntutjry c`t`zabs.

3. 98 Q.S.C. 0>> `kpjsas n tnx upjb stntutjry c`t`zabs nbe rasèabts JBOP wmab nirjne nbe bjtejkast`cnooy. Umara `s bj stntuta tmnt `kpjsas tma tnx upjb c`t`zabs nbe tma tark Q.S. c`t`zab `sbt hjube`b tma `beax jh tma currabt vars`jb jh tma @.Y.C. iacnusa ma `sbt tma suidact jh tma tnx. N stntutjry Q.S.
http://sedm.org/http://sedm.org/http://sedm.org/http://famguardian.org/Publications/BouvierMaximsOfLaw/BouviersMaxims.htmhttp://famguardian.org/Publications/BouvierMaximsOfLaw/BouviersMaxims.htmhttp://sedm.org/Forms/FormIndex.htmhttp://sedm.org/Forms/FormIndex.htmhttp://assembler.law.cornell.edu/uscode/html/uscode26/usc_sec_26_00007701----000-.htmlhttp://assembler.law.cornell.edu/uscode/html/uscode26/usc_sec_26_00007701----000-.htmlhttp://assembler.law.cornell.edu/uscode/html/uscode26/usc_sec_26_00007701----000-.htmlhttp://assembler.law.cornell.edu/uscode/html/uscode08/usc_sec_08_00001401----000-.htmlhttp://assembler.law.cornell.edu/uscode/html/uscode08/usc_sec_08_00001401----000-.htmlhttp://assembler.law.cornell.edu/uscode/html/uscode08/usc_sec_08_00001401----000-.htmlhttp://assembler.law.cornell.edu/uscode/html/uscode26/usc_sec_26_00000911----000-.htmlhttp://assembler.law.cornell.edu/uscode/html/uscode26/usc_sec_26_00000911----000-.htmlhttp://assembler.law.cornell.edu/uscode/html/uscode26/usc_sec_26_00000911----000-.htmlhttp://assembler.law.cornell.edu/uscode/html/uscode08/usc_sec_08_00001401----000-.htmlhttp://assembler.law.cornell.edu/uscode/html/uscode26/usc_sec_26_00007701----000-.htmlhttp://sedm.org/Forms/FormIndex.htmhttp://famguardian.org/Publications/BouvierMaximsOfLaw/BouviersMaxims.htmhttp://sedm.org/


20/49



c`t`zab ns eah`bae `b = Q.S.C. >56> `btarhncas tj tma @.Y.C. ns nb noàb nbe n rasèabt tmrjulm n tnxtranty w`tm n hjra`lb cjubtry ubear tma prjv`s`jbs jh @.Y.C. 0>>. \mab ma `s nirjne, ma `s nb noàb `braspact tj tma cjubtry ma `s w`tm`b nbe sj ojbl ns ma cjbt`buas w`tm n oalno ejk`còa w`tm`b tma Qb`taeStntas, ma `s trantae ns n rasèabt w`tm`b tma @.Y.C., wm`cm `s nb noàb w`tm n ejk`còa `b tma Qb`taeStntas.

5. N parsjb ablnlae `b n trnea jr ius`bass nbe n puio`c jhh`ca `s nct`bl `b n raprasabtnt`va cnpnc`ty hjr tmahaearno cjrpjrnt`jb Qb`tae Stntas pursunbt tj 9= Q.S.C. 3669(>1)(N). Uma cjrpjrnt`jb Qb`tae Stntastmnt ma raprasabts mns n oalno ejk`còa `b tma E`str`ct jh Cjouki`n, nbe pursunbt tj Hae.Yuo.C`v.Vrjc. >), Vnla 508


21/49


22/49



Dasus snè tj m`k, "Umab tma sjbs W"c`t`zabs"jh tma Yapuio`c, wmj nra noo sjvara`lb "bnt`jbnos"nbe"bjbrasèabt noàbs"ubear haearno onw[ nra hraa Wsjvara`lb jvar tma`r jwb parsjb nbe onijr. a.l.SJXAYA@LB @KKQB@UP[. "WKntt. > èabt`hàs stntutjry c`t`zabs nberasèabts nirjne nbe `b n hjra`lb cjubtry ns nosj ia`bl suidact tj trantàs. @YS Hjrk >656, wm`cm cnb JBOPia hòae iy rasèabt noàbs, `s tma jboy hjrk jb wm`cm tma iabah`ts jh n tnx tranty kny ia con`kae. 98 Q.S.C.86>3(l) nbe (m) nbe98 Q.S.C. 656`bstane jh tma cjrract @YS Hjrk >656BY, ma `s kng`bl nb aoact`jb tj ia trantae ns tma aqu`vnoabt jh n rasèabtnoàb ns eah`bae `b98 Q.S.C. )(N). Uma bjbrasèabt noàb cnbbjt onwhuooy con`k tma iabah`ts jh n tnxtranty \@UMJQU iacjk`bl n rasèabt no ab. \mab ma/sma con`ks snè iabah`ts, @YS Hjrk 9111 kust ianttncmae tj tma @YS Hjrk >656. @t CNBBJU ia nttncmae tj @YS Hjrk >656BY, iacnusa tmara `s bj o`ba tj`bcouea `t o`ga tmara `s jb nb @YS Hjrk >656.

Uma knbbar `b wm`cm tmjsa spac`no ruoas nra prasabtae nbe jrlnb`zae `b tma stntutas `s cjkpoax nbe aonijrnta, iut n cjbc`sa8

rabear`bl jh cartn`b jh tmjsa prjv`s`jbs, suhh`càbt hjr purpjsas jh tm`s e`scuss`jb, cnb ia hjube iy ojjg`bl nt 98 C.H.Y..>->, 98 Q.S.C. =(i) , nbe n cjupoa jh tma raluont`jbs raontae tj98 Q.S.C. =(i)4=

98 C.H.Y. >.>-> @bcjka tnx jb `be`vèunos.0

(n) Labarno ruoa.>6

(>) Sact`jb > jh tma Cjea `kpjsas nb `bcjka tnx jb tma `bcjka jh avary `be`vèuno wmj `s n c`t`zab jr rasèabt jh>>

tma Qb`tae Stntas nbe, tj tma axtabt prjvèae iy sact`jb =(i) Wiaojw[ jr =3

jh n bjbrasèabt noàb `be`vèuno.>5

ZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZ>1

98 Q.S.C. =(i)>8
http://sedm.org/http://sedm.org/http://sedm.org/http://famguardian.org/TaxFreedom/CitesByTopic/citizen.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/citizen.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/citizen.htmhttp://famguardian.org/Subjects/LawAndGovt/Citizenship/WhyANational.pdfhttp://famguardian.org/Subjects/LawAndGovt/Citizenship/WhyANational.pdfhttp://famguardian.org/Subjects/LawAndGovt/Citizenship/WhyANational.pdfhttp://famguardian.org/TaxFreedom/CitesByTopic/NonresidentAlien.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/NonresidentAlien.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/NonresidentAlien.htmhttp://sedm.org/Immune.htmhttp://sedm.org/Immune.htmhttp://biblegateway.com/cgi-bin/bible?language=english&passage=matt.+17:24-27&version=NKJVhttp://biblegateway.com/cgi-bin/bible?language=english&passage=matt.+17:24-27&version=NKJVhttp://biblegateway.com/cgi-bin/bible?language=english&passage=matt.+17:24-27&version=NKJVhttp://biblegateway.com/cgi-bin/bible?language=english&passage=matt.+17:24-27&version=NKJVhttp://biblegateway.com/cgi-bin/bible?language=english&passage=matt.+17:24-27&version=NKJVhttp://biblegateway.com/cgi-bin/bible?language=english&passage=matt.+17:24-27&version=NKJVhttp://sedm.org/Forms/FormIndex.htmhttp://sedm.org/Forms/FormIndex.htmhttp://assembler.law.cornell.edu/uscode/html/uscode26/usc_sec_26_00000911----000-.htmlhttp://assembler.law.cornell.edu/uscode/html/uscode26/usc_sec_26_00000911----000-.htmlhttp://assembler.law.cornell.edu/uscode/html/uscode26/usc_sec_26_00006013----000-.htmlhttp://assembler.law.cornell.edu/uscode/html/uscode26/usc_sec_26_00006013----000-.htmlhttp://assembler.law.cornell.edu/uscode/html/uscode26/usc_sec_26_00006013----000-.htmlhttp://assembler.law.cornell.edu/uscode/html/uscode26/usc_sec_26_00007701----000-.htmlhttp://assembler.law.cornell.edu/uscode/html/uscode26/usc_sec_26_00007701----000-.htmlhttp://assembler.law.cornell.edu/uscode/html/uscode26/usc_sec_26_00007701----000-.htmlhttp://assembler.law.cornell.edu/uscode/html/uscode26/usc_sec_26_00007701----000-.htmlhttp://assembler.law.cornell.edu/uscode/html/uscode26/usc_sec_26_00007701----000-.htmlhttp://assembler.law.cornell.edu/uscode/html/uscode26/usc_sec_26_00007701----000-.htmlhttp://assembler.law.cornell.edu/uscode/html/uscode26/usc_sec_26_00000871----000-.htmlhttp://assembler.law.cornell.edu/uscode/html/uscode26/usc_sec_26_00000871----000-.htmlhttp://assembler.law.cornell.edu/uscode/html/uscode26/usc_sec_26_00000871----000-.htmlhttp://assembler.law.cornell.edu/uscode/html/uscode26/usc_sec_26_00000871----000-.htmlhttp://assembler.law.cornell.edu/uscode/html/uscode26/usc_sec_26_00000871----000-.htmlhttp://assembler.law.cornell.edu/uscode/html/uscode26/usc_sec_26_00000871----000-.htmlhttp://assembler.law.cornell.edu/uscode/html/uscode26/usc_sec_26_00000871----000-.htmlhttp://assembler.law.cornell.edu/uscode/html/uscode26/usc_sec_26_00007701----000-.htmlhttp://assembler.law.cornell.edu/uscode/html/uscode26/usc_sec_26_00007701----000-.htmlhttp://assembler.law.cornell.edu/uscode/html/uscode26/usc_sec_26_00006013----000-.htmlhttp://assembler.law.cornell.edu/uscode/html/uscode26/usc_sec_26_00006013----000-.htmlhttp://assembler.law.cornell.edu/uscode/html/uscode26/usc_sec_26_00000911----000-.htmlhttp://sedm.org/Forms/FormIndex.htmhttp://biblegateway.com/cgi-bin/bible?language=english&passage=matt.+17:24-27&version=NKJVhttp://biblegateway.com/cgi-bin/bible?language=english&passage=matt.+17:24-27&version=NKJVhttp://sedm.org/Immune.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/NonresidentAlien.htmhttp://famguardian.org/Subjects/LawAndGovt/Citizenship/WhyANational.pdfhttp://famguardian.org/TaxFreedom/CitesByTopic/citizen.htmhttp://sedm.org/


23/49


24/49



\YJBL. Uma stntutjry tarks c`t`zab , rasèabt, nbe Q.S. parsjb noo prasuppjsa n oalno ejk`còa `b tmastntutjry Qb`tae Stntas, kanb`bl haearno tarr`tjry. Umjsa bjt ejk`còae `b tma stntutjry Qb`tae Stntas nracnooae SUNUQUJYP bjb-rasèabt bjb-parsjbs `h BJU ablnlae `b tma trnea jr ius`bass hrnbcm`sa nbebjbrasèabt noàb@BE@X@EQNOS`h tmay NYA. Uma wjre `be`vèuno `s eah`bae `b 98C.H.Y. >.>55>->(c) ns nbnoàb jr bjbrasèabt noàb nbe EJAS BJU `bcouea c`t`zabs. Pju cnbt ia n stntutjry c`t`zab nbe n stntutjry`be`vèuno nt tma snka t`ka. Uma @YS Hjrk >656èabt`hàs `tsaoh ns n Q.S. @be`vèuno @bcjka Unx Yaturb nbesnys BJUM@BL nijut c`t`zabs. N stntutjry c`t`zab wmj hòas n @YS Hjrk >656 `s nlraa`bl tj ia trantae ns nstntutjry noàb nbe surrabear`bl tma r`lmts jh tma`r c`t`zab stntus.

Uma @.Y.C. Suit`toa N tnx nppoàs jboy tj rasèabt noàbs ns eah`bae `b98 Q.S.C. )(N) nbe tj tmjsa `braca`pt jh pnykabts jb iamnoh jh jr hrjk tma Qb`tae Stntas ljvarbkabt, noo jh wm`cm nra ejcukabtae `b 98Q.S.C. =. Uma c`t`zabs jh tma Qb`tae Stntas raharabcae `b 98C.H.Y. >.=->(n) nijva nra, `b hnct, NOSJrasèabt noàbs ubear n tnx tranty wmòa tmay nra nirjne, wm`cm `s wmy tmay nra lrjupae UJLAUMAY `b 98Q.S.C. 0>>.

Stntutjry Q.S. c`t`zabs ns eah`bae `b= Q.S.C. >56>`btarhnca tj tma @.Y.C. tmrjulm n tnx tranty w`tm n hjra`lbcjubtry, nbe ej sj ns rasèabt noàbs w`tm n oalno ejk`còa `b tma Qb`tae Stntas, wm`cm tma Q.S. Cjea eah`basns tma E`str`ct jh Cjouki`n `b 98 Q.S.C. 6) nbe haearno tarr`tjràs nbe pjssass`jbs `b 5Q.S.C. >>6(e). Uma kjkabt n stntutjry Q.S. c`t`zab cmnblas m`s oalno ejk`còa tj tma hjra`lb cjubtry jr nstnta jh tma Qb`jb, ma cansas tj ia n Q.S. c`t`zab nbe iacjkas n bjb-c`t`zab bnt`jbno ns eah`bae `b= Q.S.C.>>6>(n)(9>) nbe = Q.S.C. >519 wmj `s bj ojblar suidact tj tma prjv`s`jbs jh 98 Q.S.C. 0>> uboass ma

k`stngaboy cjbt`buas tj hòa nb @YS Hjrk >656 tj èabt`hy m`ksaoh ns n ejk`cò`nry jh tma Qb`tae Stntas. 98Q.S.C.


25/49


26/49


27/49


28/49

Vjo`cy Ejcukabt4 Vata Maber`cgsjbs Urnea jr Ius`bass Npprjncm 9= jh 50Cjpyr`lmt Sjvara`lbty Aeucnt`jb nbe Eahabsa K`b`stry,mttp4//saek.jrl


tj dust`hy tma nssart`jb tmnt tma pajpoa jh tm`s E`str`ct kny ia onwhuooy eapr`vae jh tma iabah`t jh nby jh tma>

cjbst`tut`jbno lunrnbtàs jh o`ha, oìarty, nbe prjparty7..."9

WCnoonb v. \òsjb, >9< Q.S. 156 (>===) (Akpmns`s neeae)[3

"Uma cjblrass jh tma Qb`tae Stntas, ia`bl akpjwarae iy tma cjbst`tut`jb 'tj axarc`sa axcous`va oal`sont`jb `b noo5

cnsas wmntsjavar' jvar tma sant jh tma bnt`jbno ljvarbkabt, mns tma abt`ra cjbtrjo jvar tma E`str`ct jh Cjouki`n1

hjr avary purpjsa jh ljvarbkabt,-bnt`jbno jr ojcno. @t kny axarc`sa w`tm`b tma E`str`ct noo oal`sont`va pjwars8

tmnt tma oal`sontura jh n stnta k`lmt axarc`sa w`tm`b tma stnta, nbe kny vast nbe e`strìuta tma due`c`no nutmjr`ty=3=) >9 Vat.0

195, 8>07 Kntt`bloy v. E`str`ct jh Cjouki`n (>=6

>>8 Q.S. 565, 56


29/49



Uma E`str`ct Cjurt hjr tma Kèeoa E`str`ct jh Hojrèn puts `t tm`s wny4>

>) Kust ia n c`t`zab jh tma Qb`tae Stntas jh Nkar`cn, nt oanst >= yanrs jh nla, wmj mns rasèae hjr n par`je jh >9

yanr w`tm`b tma due`c`no e`str`ct73

WSJQYCA4mttp4//www.hoke.uscjurts.ljv/Dury/VarkAxcusa.mtk[5

Sjka jtmar e`str`cts axprass tma snka tm`bl us`bl jboy "Qb`tae Stntas c`t`zab" jr "c`t`zab jh tma Qb`tae Stntas", iacnusa `b1

tma cjbtaxt jh dury euty, tmay noo kanb tma snka tm`bl. Dust ns tmay noo kanb tma snka tm`bl `b tma cjbtaxt jh vjt`bl `b8

haearno aoact`jbs, iy tma wny... (Iy-tma-wny-@@, due`c`no e`str`cts, nbe rasè`bl tmara`b, nosj mnva bj bahnr`jus, sacrat>6(e) nbe bjwmara `s eah`bae tj `bcouea stntas jh tma Qb`jb4

"Uarr`tjràs' jr 'tarr`tjry' ns `bcoue`bl 'stnta' jr 'stntas." \mòa tma tark 'tarr`tjràs jh tma'Qb`tae Stntaskny, ubear cartn`b c`rcukstnbcas, `bcouea tma stntas jh tma Qb`jb, ns usae `b tma haearno Cjbst`tut`jbnbe b jre`bnry ncts jh cjblrass "tarr`tjry" ejas bjt bcouea nhjra`lb stnta.W=8 Cjrpus Dur`s Sacubeuk (C.D.S.), Uarr`tjràs, > (9663)[

ZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZ

"Hjra`lb stntas. Bnt`jbs wm`cm nra jutsèa tma Qb`tae Stntas. Uark kny nosj rahar tj nbjtmar stnta7`.a. n s`star stnta.WIoncgs Onw E`ct`jbnry, S`xtm Ae`t`jb, p. 85=[

Umarahjra, Qb`tae Stntas due`c`no e`str`cts EJ BJU `bcouea nby pjrt`jb jh onbe bjt ubear tma axcous`va dur`se`ct`jbjh tma Qb`tae Stntas ns a`tmar n tarr`tjry jr pjssass`jb. Hurtmar `bhjrknt`jb jb tm`s suidact `s nvnònioa nt4

Bjb-Yasèabt Bjb-Varsjb Vjs`t`jb, Hjrk #61.696, Sact`jb 5mttp4//saek.jrl/Hjrks/[email protected]

Jeeinoo bjt`jbs nijube, jh cjursa, nbe knby nra mnrkoass accabtr`c`tàs. Um`s jba `s bjt mnrkoass. Uma pjwar jh tma dury>6

`s tma kjst s`lb`h`cnbt cmacg jb tma axarc`sa jh tyrnbby prjvèae hjr iy tma Hjubears smjrt jh tma pjwar sacurae iy tma>>

Sacjbe Nkabekabt. Uma vary èan tmnt kakiars jh tma "tnx mjbasty" cjkkub`ty-- nrlunioy tma kjst poullae-`b,>9

cjurnlajus nbe rao`nioy pr`bc`poae Nkar`cnbs lrnc`bl tm`s lrant cjubtry-- nra ia`bl parsuneae tj w`tmmjoe tma`r w`sejk>3

nbe cjurnla hrjk tma dury rjjk wmara tma hnta jh tma`r ba`lmijrs `s eatark`bae, nbe wmara duelkabt `s rabearae jb tma>5

vnoè`ty jh avary onw wm`cm jur sarvnbt ljvarbkabt's saag tj `kpjsa upjb us noo, `s nppnoo`bl! @ cnoo upjb avaryjba tj ej>1

avarytm`bl pjssìoa tj saa tj `t tmnt tm`s bjbsabsa ljas bj hurtmar tmnb `t noraney mns.>8

@b tma `btarast jh maop`bl tj knga tma cr`t`cno `kpjrtnbca jh tm`s `ssua coanr, @ nsg yju noo tj rane4>97 Vjtm. Eas Varsjbbas, t`t. 9, s. >. Xèa9>

Ijey Vjo`t`c7 @bmni`tnbt.99
http://sedm.org/http://sedm.org/http://sedm.org/http://www.flmd.uscourts.gov/Jury/PermExcuse.htmhttp://www.flmd.uscourts.gov/Jury/PermExcuse.htmhttp://www.flmd.uscourts.gov/Jury/PermExcuse.htmhttp://sedm.org/Forms/FormIndex.htmhttp://sedm.org/Forms/FormIndex.htmhttp://assembler.law.cornell.edu/uscode/html/uscode04/usc_sec_04_00000110----000-.htmlhttp://assembler.law.cornell.edu/uscode/html/uscode04/usc_sec_04_00000110----000-.htmlhttp://assembler.law.cornell.edu/uscode/html/uscode04/usc_sec_04_00000110----000-.htmlhttp://famguardian.org/TaxFreedom/CitesByTopic/UnitedStates.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/UnitedStates.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/UnitedStates.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/ForeignState.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/ForeignState.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/ForeignState.htmhttp://sedm.org/Forms/FormIndex.htmhttp://sedm.org/Forms/FormIndex.htmhttp://www.losthorizons.com/comment/archives/ThePowerOfTheJury.pdfhttp://www.losthorizons.com/comment/archives/ThePowerOfTheJury.pdfhttp://www.losthorizons.com/cd.htmhttp://www.losthorizons.com/cd.htmhttp://www.losthorizons.com/cd.htmhttp://www.losthorizons.com/cd.htmhttp://www.losthorizons.com/comment/archives/ThePowerOfTheJury.pdfhttp://sedm.org/Forms/FormIndex.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/ForeignState.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/UnitedStates.htmhttp://assembler.law.cornell.edu/uscode/html/uscode04/usc_sec_04_00000110----000-.htmlhttp://sedm.org/Forms/FormIndex.htmhttp://www.flmd.uscourts.gov/Jury/PermExcuse.htmhttp://sedm.org/


30/49



ZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZ>

QB@UAE SUNUAS JH NKAY@CN. Uma bnka jh tm`s cjubtry. Uma Qb`tae Stntas, bjw tm`rty-jba `b bukiar, nra9

Noninkn, Nrgnbsns, Cjbbact`cut, Eaonwnra, Hojrèn, Lajrl`n, @oo`bj`s, @be`nbn, @jwn, Gabtucgy, Oju`s`nbn,3

Kn`ba, Knryonbe, Knssncmusatts, K`cm`lnb, K`ss`ss`pp`, K`ssjur`, Baw Mnkpsm`ra, Baw Darsay, Baw Pjrg5

Bjrtm Cnrjo`bn, Jm`j, Vabbsyovnb`n, Ymjea @sonbe, Sjutm Cnrjo`bn, Uabbassaa, Uaxns, Xarkjbt, X`rl`b`n,1

\`scjbs`b, nbe Cno`hjrb`n.8

Nbe tma wjres jh tma Qb`tae Stntas Supraka Cjurt, nhtar nb axmnust`va ravàw jh tma suidact `b Qb`tae Stntas v. \jbl G`k80 Q.S. 850 (>=0=)4=

"Uma rano jidact jh tma Hjurtaabtm Nkabekabt jh tma Cjbst`tut`jb, `b quno`hy`bl tma wjres, "Noo parsjbs ijrb `b0

tma Qb`tae Stntas" iy tma nee`t`jb "nbe suidact tj tma dur`se`ct`jb tmarajh," wjuoe nppanr tj mnva iaab Wkaraoy[>6

tj axcouea, iy tma hawast nbe h`ttast wjres (iasèas cmòerab jh kakiars jh tma @be`nb trìas, stnbe`bl `b n>>

pacuo`nr raont`jb tj tma Bnt`jbno Ljvarbkabt, ubgbjwb tj tma cjkkjb onw), tma twj conssas jh cnsas -- cmòerab>9

ijrb jh noàb abakàs `b mjstòa jccupnt`jb nbe cmòerab jh e`pojknt`c raprasabtnt`vas jh n hjra`lb Stnta -- ijtm>3

jh wm`cm, ns mns noraney iaab smjwb, iy tma onw jh Ablonbe nbe iy jur jwb onw hrjk tma t`ka jh tma h`rst>5

sattoakabt jh tma Ablo`sm cjojbàs `b Nkar`cn, mne iaab racjlb`zae axcapt`jbs tj tma hubenkabtno ruoa jh>1

c`t`zabsm`p iy i`rtm w`tm`b tma cjubtry. Cnov`b's Cnsa, < Yap. >, >=i7 Cjcgiurb jb Bnt`jbno`ty, 8

jh Onws, >


31/49

Vjo`cy Ejcukabt4 Vata Maber`cgsjbs Urnea jr Ius`bass Npprjncm 3> jh 50Cjpyr`lmt Sjvara`lbty Aeucnt`jb nbe Eahabsa K`b`stry,mttp4//saek.jrl


Um`s nrlukabt `s kjst hraquabtoy knea iy Vata Maber`cgsjb nbe m`s k`sluèae hjoojwars. Hjr kjra `bhjrknt`jb nijut>

Vata Maber`cgsjb, saa49

Vjo`cy Ejcukabt4 Vata Maber`cgsjb's "Urnea jr Ius`bass" Npprjncm, Hjrk #6=.663mttp4//saek.jrl/Hjrks/[email protected]

Jvars`kpo`h`cnt`jb jh `ssuas `s pjpuonr nkjbl oalno bajpmytas jr nkjbl tmjsa wmj wnbt nb axcusa tj SUJV oanrb`bl kjra3

nijut tma onw. Um`s hnosa cjbtabt`jb hnoos `b tm`s eui`jus cntaljry. Nccapt`bl tm`s hnosa nrlukabt `s aqu`vnoabt tj nlraa`bl5

tmnt tma bnt`jbno ljvarbkabt mns dur`se`ct`jb NBP\MAYA tmnt `t wnbts, wm`cm `s coanroy bjt tma cnsa. Uma kjst1

hubenkabtno pr`bc`poas jh onw tmnt nra tma hjubent`jb jh tma Sapnrnt`jb jh Vjwars Ejctr`ba jh tma Q.S. Supraka Cjurt stnta8

tmnt4. C`vò onw `s o`k`tae tj spac`h`c tarr`tjry.=9. Onw cnbbjt axtabe iayjbe tmnt tarr`tjry axcapt tmrjulm tma CJBSABSQNO axarc`sa jh eait jr cjbtrnct.03. Ejk`còa `s tma ins`s hjr c`vò dur`se`ct`jb nbe `s tma kn`b o`k`tnt`jb upjb haearno c`vò/tnx dur`se`ct`jb. Umjsa w`tmjut n>6

c`vò ejk`còa `b n ponca cnbbjt mnva n "c`vò stntus", `bcoue`bl "tnxpnyar", `b tmnt ponca uboass tmay CJBUYNCU nbe>>CJBSABU tj ncqu`ra tmnt stntus. Mabca, tmjsa w`tmjut n c`vò ejk`còa jr n cjbtrnct nra stntutjry iut bjt bacassnròy>9cjbst`tut`jbno "noàbs".>3

Umus, tma Cjurt mns hraquabtoy maoe tmnt ejk`còa jr rasèabca, kjra suistnbt`no tmnb kara prasabca `b>5

trnbs`t jr sjdjurb, `s nb neaqunta ins`s hjr tnxnt`jb, `bcoue`bl `bcjka, prjparty, nbe eantm tnxas. S`bca tma>1

Hjurtaabtm Nkabekabt kngas jba n c`t`zab jh tma stnta wmara`b ma rasèas, tma hnct jh rasèabca crantas>8ub`varsnooy rac`prjcno eutàs jh prjtact`jb iy tma stnta nbe jh nooal`nbca nbe suppjrt iy tma c`t`zab. Uma onttar>=

tma s`tus jh prjparty kny tnx `t ralnreoass jh tma c`t`zabsm`p, ejk`còa, jr rasèabca jh tma jwbar, tma kjst>0

jiv`jus òoustrnt`jb ia`bl n tnx jb ranoty onè iy tma stnta `b wm`cm tma ranoty `s ojcntae.96

WKòoar Irjtmars Cj. v. Knryonbe, 35< Q.S. 356(>015)[9>

5. Ejk`còa `b n spac`h`c ponca `s n praraqu`s`ta tj ia`bl n stntutjry "c`t`zab" jr "rasèabt" jh tmnt ponca.99

Ejk`còa nbe c`t`zab nra sybjbykjus `b haearno cjurts, Anroay v. Marsmay Urnbs`t Cj., E.C. Vn., 11 H.Supp.93

0=>, 0=97 `bmni`tnbt, rasèabt nbe c`t`zab nra sybjbykjus, Stnbenre Stjgar Cj. v. Ojwar, E.C.Ke., 58 H.9e.95

8>[98

Uma wjres "c`t`zab" nbe c`t`zabsm`p," mjwavar, usunooy `bcouea tma èan jh ejk`còa, Eaonwnra, O. & \.Y.Cj.9=

"v. Vatrjwsgy, C.C.N.B.P., 916 H. 115, 11

suistnbt`nooy sybjbykjus w`tm tma tark ejk`còa.Eaonwnra, O. & \.Y. Cj. v. Vatrjwsgy, 9 C`r., 916 H. 115,99

11


33/49


34/49



5. Oncg jh C`t`zabsm`p>

=06, p. 9>

5.5 Haearno dur`se`ct`jb `s bjt o`k`tae tj haearno tarr`tjry>9

SJQYCA4mttp4//ojstmjr`zjbs.cjk/KèAe`t`jbQpenta.mtk#>>3

Uma Enblarjus Nooalnt`jbs Jh @e`jts Nbe Scjuberaos>5

...nbe nb noo-purpjsa, ub`varsno eaiubg.>1

ONSU \AAG NB QBEJQIUAEOP \AOO-KANB@BL CJYYASVJBEABU sabt ka n .peh vars`jb jh nb nrlukabt tmnt>8

tma nppo`cnt`jb jh tma `bcjka tnx cnbbjt axtabe jutsèa tma ijubenràs jh tma E`str`ct jh Cjouki`n. Uma kucm-npprac`ntae>< A]M@I@U4ZZZZZZZZ

Uma wjre tarr`tjry `b raont`jb tj tma bnt`jbno ljvarbkabt `s oalnooy eah`bae ns onbe ubear tma A]COQS@XAdur`se`ct`jb jh tmnt bnt`jbno ljvarbkabt, wmatmar `b n haearno tarr tjry jr n haearno abconva `b n cjbst`tut`jbnostnta.

">. Eah`b`t`jbs, Bntura, nbe E`st`bct`jbs

"Uma wjre 'tarr`tjry,' wmab usae tj eas`lbnta n pjo`t`cno jrlnb`znt`jb mns n e`st`bct`va, h`xae, nbe oalno kanb`blubear tma pjo`t`cno `bst`tut`jbs jh tma Qb`tae Stntas, nbe ejas bjt bacassnròy `bcouea noo tma tarr`tjr`no

pjssass`jbs jh tma Qb`tae Stntas, iut kny `bcouea jboy tma pjrt`jbs tmarajh wm`cm nra jrlnb`zae nbe axarc`saljvarbkabtno hubct`jbs ubear nct jh cjblrass."

"\mòa tma tark 'tarr`tjry' `s jhtab ojjsaoy usae, nbe mns avab iaab cjbstruae tj `bcouea kub`c`pno suie`v`s`jbs jh ntarr`tjry, nbe 'tarr`tjràs jh tma' Qb`tae Stntas `s sjkat`kas usae tj rahar tj tma abt`ra ejkn`b jvar wm`cm tma Qb`tae Stntasaxarc`sas ejk`b`jb, tma wjre 'tarr`tjry,' wmab usae tj eas`lbnta n pjo`t`cno jrlnb`znt`jb, mns n e`st`bct`va, h`xae, nbe oalnokanb`bl ubear tma pjo`t`cno `bst`tut`jbs jh tma Qb`tae Stntas, nbe tma tark 'tarr`tjry' jr 'tarr`tjràs' ejas bjt bacassnròy`bcouea jboy n pjrt`jb jr tma pjrt`jbs tmarajh wm`cm nra jrlnb`zae nbe axarc`sa ljvarbkabt hubct`jbs ubear ncts jhcjblrass. Uma tark 'tarr`tjràs' mns iaab eah`bae tj ia pjo`t`cno suie`v`s`jbs jh tma jutoy`bl ejk`b`jb jh tma Qb`tae Stntas,nbe `b tm`s sabsa tma tark 'tarr`tjry' `s bjt n eascr`pt`jb jh n eah`b`ta nran jh onbe iut jh n pjo`t`cno ub`t ljvarb`bl nbe ia`blljvarbae ns sucm. Uma quast`jb wmatmar n pnrt`cuonr suie`v`s`jb jr abt ty `s n tarr`tjry `s bjt eatark`bae iy tma pnrt`cuonrhjrk jh ljvarbkabt w`tm wm`cm t s, kjra jr oass takpjrnròy, bvastae.

"Uarr`tjr às' jr 'tarr`tjry' ns `bcoue`bl 'stnta' jr 'stntas." \mòa tma tark 'tarr`tjràs jh tma' Qb`tae Stntas kny,ubear cartn`b c`rcukstnbcas, `bcouea tma stntas jh tma Qb`jb, ns usae `b tma haearno Cjbst`tut`jb nbe `b jre`bnry

ncts jh cjblrass "tarr`tjry" ejas bjt `bcouea nhjra`lb stnta.

"Ns usae `b tm`s t`toa, tma tark 'tarr`tjràs' labarnooy rahars tj tma pjo`t`cno suie`v`s`jbs crantae iy cjblrass, nbebjt w`tm `b tma ijubenràs jh nby jh tma savarno stntas."W=8 C.D.S. WCjrpus, Dur`s, Sacubeuk, Oalno Abcycojpae`n[, Uarr`tjràs[

Iy tarr`tjr`no dur`se`ct`jb, wa kanb, insae jb tma nijva, tarr`tjry ns eah`bae nijva, wm`cm A]COQEAS onbew`tm`b tma axcous`va dur`se`ct`jb jh tma bnt`jbno ljvarbkabt nbe \@UMJQU tma axcous`va dur`se`ct`jb jhCjbst`tut`jbno Stntas. Bjt`ca tmnt Cjbst`tut`jbno stntas nra raharrae tj nijva ns hjra`lb stntas. Umay ejbtmnva tj ia hjra`lb cjubtràs tj ia hjra`lb stntas.

Iut `b hnct, `b eascrì`bl tma cnbjb tj wm`cm `t rahars tma Spaonrcjurt `s raharr`bl tj "tarr`tjr`no dur`se`ct`jb" ns `bcous`va jh>

tma savarno stntas nbe noo QS tarr`tjràs nbe pjssass`jbs. Spaonr e`st`blu`smas tm`s tarr`tjr`no dur`se`ct`jb jboy hrjk tma9

tarr`tjry jh hjra`lb cjubtràs jvar wm`cm tma Qb`tae Stntas mns bj sjvara`lbty wmntsjavar, eaoalntae jr jtmarw`sa (`b tm`s3

cnsa, Bawhjubeonbe).5

@b hnct, Spaonr kngas n vary usahuo jisarvnt`jb `b ralnre tj tma kanb`bl jh hjra`lb" tmnt baaes tj ia tnttjjae jb tma1

hjramanes jh avary t`b-hjò-mnt nevjcnta jh "c`t`zabsm`p/rasèabcy" bjbsabsa ralnre`bl tma `bcjka tnx48

Saa Kr. Dust`ca Irjwb hjr tma Cjurt `b Ea O`kn v. Ièwaoo, >=9 Q.S. >, >=9 Q.S. >=64 "N hjra`lb cjubtry wns0

Stjry >7 Uma Nevabtura, > Irjcg. 931, 95>.">6

WQb`tae Stntas v. Spaonr, 33= Q.S. 9>< nt 999 (>050), hb. 1 (akpmns`s neeae)[>>

Ns n cjbsaquabca jh tma eaoalnt`jb jh cartn`b pjwars tj tma haearno ljvarbkabt, sjka haearno dur`se`ct`jb axtabes>9

tmrjulmjut tma abt`ra QSN-- haearno tarr`tjràs, pjssass`jbs nbe abconvas nbe tma savarno stntas `bcoueae. Jboy poncas wmara>3

tmara `s bjQb`tae Stntas dur`se`ct`jb-- wm`cm `s tj sny, hjra`lb cjubtràs `b tma cjkkjb usnla jh tma axprass`jb, ns jppjsae>5

tj nby jh tma savarno stntas, nra "hjra`lb" `b tma kanb`bl usae mara iy tma Spaonrcjurt, nbe `b kjst usnlas `b haearno onw.>1(Saatm`snbetm`shjr raontae kntar`no.)>8

Bjt`ca tmnt Cjbst`tut`jbno stntas nra raharrae tj nijva ns hjra`lb stntas `b tma oalno abcycojpae`n wa c`taeanroàr. Umay ejbt mnva tj ia hjra`lb cjubtràs tj ia hjra`lb stntas. Pju usae tma wjre hjra`lb `kprjparoynbe eacapt`vaoy. Uma cjurt usae tma wjre hjra`lb cjubtry, bjt hjra`lb. Nbytm`bl bjt w`tm`b tma suidactknttar dur`se`ct`jb jh tma bnt`jbno ljvarbkabt w`tm`b n cjbst`tut`jbno stnta ubearNrt`coa >, Sact`jb = `s hjra`lbhjr tma purpjsas jh haearno oal`sont`va dur`se`ct`jb, ns wa pj`bt jut `b4
http://sedm.org/http://sedm.org/http://sedm.org/https://famguardian.org/TaxFreedom/CitesByTopic/UnitedStates.htmhttps://famguardian.org/TaxFreedom/CitesByTopic/UnitedStates.htmhttps://famguardian.org/TaxFreedom/CitesByTopic/ForeignState.htmhttps://famguardian.org/TaxFreedom/CitesByTopic/ForeignState.htmhttps://famguardian.org/TaxFreedom/CitesByTopic/ForeignState.htmhttp://www.losthorizons.com/comment/TheExclusiveLegislationClause.pdfhttp://www.losthorizons.com/comment/TheExclusiveLegislationClause.pdfhttp://www.losthorizons.com/comment/TheExclusiveLegislationClause.pdfhttp://www.losthorizons.com/comment/CitizenshipJuriesVoting14th.pdfhttp://www.losthorizons.com/comment/CitizenshipJuriesVoting14th.pdfhttp://www.losthorizons.com/comment/CitizenshipJuriesVoting14th.pdfhttp://www.losthorizons.com/comment/CitizenshipJuriesVoting14th.pdfhttp://www.losthorizons.com/comment/TheExclusiveLegislationClause.pdfhttps://famguardian.org/TaxFreedom/CitesByTopic/ForeignState.htmhttps://famguardian.org/TaxFreedom/CitesByTopic/UnitedStates.htmhttp://sedm.org/


36/49



Honwae Unx Nrlukabts tj Nvjè, Hjrk #6=.665, Sact`jb 5.9.3mttps4//saek.jrl/Hjrks/6=-Vjo`cyEjcs/HonwaeNrlsUjNvjè.peh

@t `s n hnct tmnt tma Q.S. Supraka Cjurt mns BAXAY c`tae `bcjka tnx ns n suidact knttar dur`se`ct`jb w`tm`bstntas jh tma Qb`jb ubear Nrt`coa >, Sact`jb = jh tma Cjbst`tut`jb. Hurtmarkjra, tma lajlrnpm`cno eah`b`t`jbsw`tm`b tma @btarbno Yavabua Cjea nt 98 Q.S.C. 6) nbe 5 Q.S.C. >>6(e) o`k`t tmanppo`cniò`ty jh tma `bcjka tnx tj haearno tarr`tjry. Nbytm`bl JQUS@EA tmnt tarr tjry `s hjra`lb. Umnt tarr`tjrycjuoe cjbca`vnioy `bcouea onbe w`tm`b stntas jh tma Qb`jb, iut jboy `b tma cnsa jh haearno abconvas wmara ijtmhaearno nbe stnta dur`se`ct`jbs cnb nbe jhtab ej jvaronp. Jtmarw`sa, yju cnbt jwa n tnx tj ijtm stnta nbehaearno jb tma snka anrb`bls, iacnusa jh tma sapnrnt`jb jh pjwars ejctr`ba (Hjrk #61.693). Saa4

Stnta @bcjka Unx, Hjrk #61.63>mttps4//saek.jrl/Hjrks/61-KakOnw/[email protected]

Hjr kjra `bhjrknt`jb jb wmy stntas jh tma Qb`jb nra oal`sont`vaoy hjra`lb hjr noo suidacts BJ o`stae `b Nrt`coa >,Sact`jb = jh tma Cjbst`tut`jb, saa4

>. Sjvara`lb ; Hjra`lb, Hnkòy Lunre`nb Haoojwsm`pmttps4//hnklunre`nb.jrl/Suidacts/Hraaejk/Sjvara`lbty/Sjvara`lb;Hjra`lb.mtk

9. Lrant @YS Mjnx, Hjrk #>>.369, Sact`jbs 1.9.>1-1.9.>

hjr ia`bl `kpo`c`toy jhharae ns n pnrt jh n waoo-rasanrcmae, trustwjrtmy nrlukabt.9

O@GA\@SA, \MNU @S SQLLASUAE iy tma axcarpt hrjk tma Cnmnruo`bl `b tma prasabtnt`jb nijva `s nosj BJU wmnt tma3

Cnmncjurt nctunooy snys. @b hnct, tma axcarpt `s eacapt`vaoy puooae jut jh tm`s nctuno pnssnla `b tma ruo`bl45

"Ba`tmar cnb `t ia ejuitae tmnt tma E`str`ct Cjurt jh Gnbsns mne dur`se`ct`jb jvar n prjsacut`jb hjr tma cr`ka jh1

pardury cjkk`ttae nt tma ponca bnkae `b v`jont`jb jh tma prjv`s`jbs jh Yav. Stnt. 1309. Umnt sact`jb -- nbe8

ubear `t tm`s `be`ctkabt wns hjube -- ranes ns hjoojws46

nbe cjbtrnry tj sucm jntm stntas jr suiscrìas nby kntar`no knttar wm`cm ma ejas bjt iaoàva tj ia trua `s luòty>>

jh pardury.">9

"Um`s stntuta `s jba jh ub`varsno nppo`cnt`jb w`tm`b tma tarr`tjr`no o`k`ts jh tma Qb`tae Stntas, nbe `s bjt>3

o`k`tae tj tmjsa pjrt`jbs wm`cm nra w`tm`b tma axcous`va dur`se`ct`jb jh tma bnt`jbno ljvarbkabt, sucm ns tma>5

E`str`ct jh Cjouki`n.Labarnooy spang`bl, w`tm`b nby stnta jh tm`s ub`jb, tma prasarvnt`jb jh tma panca nbe tma>1

prjtact`jb jh parsjb nbe prjparty nra tma hubct`jbs jh tma stnta ljvarbkabt, nbe nra bj pnrt jh tma pr`knry>8

euty, nt oanst, jh tma bnt`jb. Uma onws jh Cjblrass `b raspact tj tmjsa knttars ej bjt axtabe `btj tma tarr`tjr`no>=

dur`se`ct`jb jh tma bnt`jbno ljvarbkabt. @t wns `b raharabca tj sucm ijey jh onws tmnt 9>51, Yav. Stnt., wns>0

abnctae, nbe tma nrlukabt wm`cm `s sjulmt tj ia ernwb iy tma cjubsao tmarahrjk nln`bst tma dur`se`ct`jb jh tma96

E`str`ct Cjurt jh Gnbsns mns bj hjubent`jb.9>

"@t `s abjulm tmnt 1309 mns ub`hjrk nppo`cnt`jb tmrjulmjut tma tarr`tjr`no o`k`ts jh tma Qb`tae Stntas7 tmnt iy 99

183, tma e`str`ct cjurts nra l`vab dur`se`ct`jb labarnooy "jh noo cr`kas nbe jhhabcas cjlb`znioa ubear tma93

nutmjr`ty jh tma Qb`tae Stntas cjkk`ttae w`tm`b tma`r raspact`va e`str`cts," nbe tmnt, iy tma Nct jh Dnbunry 8,95

>==3, c. >3, 9, 99 Stnt. 566, tma tarr`tjry `b quast`jb wns nbbaxae tj nbe knea n pnrt jh tma Qb`tae Stntas91

Due`c`no E`str`ct jh Gnbsns."98

WCnmn v. Qb`tae Stntas, >19 Q.S. 9>> (Knrcm 1, >=05) (akpmns`s neeae)[9< A]M@I@U4ZZZZZZZZ

bnt`jbno ljvarbkabt." Uma jboy onws spjgab jh `b tma eacapt`vaoy axcarptae sabtabca hrjk Cnmnnra haearno pjo`ca pjwars>

raontae tj "tma prasarvnt`jb jh tma panca nbe tma prjtact`jb jh parsjb nbe prjparty."9

Vjo`ca pjwars `bcouea tma abhjrcakabt jh noo cr`k`bno onws. Uj sullast tmnt tmara nra bj haearno pjo`ca pjwars`b n stnta `s tj nek`t tmnt tma nooalae cr`k`bno prjv`s`jbs jh tma @btarbno Yavabua cjea hjube `b 98 Q.S.C.>6(e). Mabca, par tma ruoas jh stntutjry cjbstruct`jb, tmay nraprasukae tj ia purpjsahuooy axcoueae.

Avary pjjr sjuo tngab `b iy tma nrlukabt tmnt tma haearno `bcjka tnx jboy nppoàs tj "QS c`t`zabs" jr ejas bjt3

axtabe, jr cnbbjt ia abhjrcae, `bsèa tma savarno stntas smjuoe ra-rane noo tma nijva ubtò tm`s enblarjus bjbsabsa `s5

tmjrjulmoy purlae hrjk m`s/mar k`be. Um`s bjbsabsa `s tma upcmucg jh è`jts nbe tma Gjjo-Nè jh scjuberaos.1

Pjur jvaroy s`kpo`st`c vàw jh tma onw `s tma upcmucg jh è`jtsnbe tma Gjjo-Nè jh scjuberaos nbe `t `s tmaransjb yjur w`ha abeae up `b dnò.

@B HNCU, Cnmn snys tma jppjs`ta jh wmnt tma eaca`vars sullast, nbe axprassoy racjlb`zas tma axtabs`jb jh tma haearno8

`bcjka tnx nutmjr`ty tmrjulmjut tma abt`ra QSN. Um`s `s iacnusa tma haearno `bcjka tnx structura m`blas e`ractoy jb tma< haearno pardury stntutas.=

Cnmn snys BJUM@BL nijut `bcjka tnxas. @t wns nijut pardury stntakabts. Vardury stntutas nra currabtoyhjube `b 9= Q.S.C. >) `b tma cnsa jh n cjbst`tut`jbno stnta jh tma Qb`jb. @h `bcjka tnxas nra, @ hnct,iuòt jb pardury stntakabts, tmab tmay nra iuòt jb tma wrjbl hjubent`jb iacnusa avary hjrk tmay puio`sm v`jontastma pardury stntutas nt 9= Q.S.C. >


38/49

Vjo`cy Ejcukabt4 Vata Maber`cgsjbs Urnea jr Ius`bass Npprjncm 3= jh 50Cjpyr`lmt Sjvara`lbty Aeucnt`jb nbe Eahabsa K`b`stry,mttp4//saek.jrl


ravabua ncts c`tae tmarahjra JBOP partn`b tj stntutjry tnxpnyars, wmj nra noo h`ct`jbs jh onw nbe puio`c jhh`casknbbae iy òoalnooy sarv`bl puio`c jhh`cars w`tm nb ahhact`va ejk`còa `b tma E`str`ct jh Cjouki`n, par 5 Q.S.C.656 w`tmjut cjkk`tt`bl HYNQE nbe pardury. AXAYPUM@BLtmnt ljas jb @YS HJYK >656 `s trnea jr ius`bass anrb`bl jh n puio`c jhh`ca suidact tj trnea jr ius`basseaeuct`jbs hjube `b 98 Q.S.C. >89. Uma hòars jh tm`s rasèabt tnx hjrk nra tmjsa @BS@EA tma Q.S.ljvarbkabt, bjt `bsèa tma lajlrnpm`cno Qb`tae Stntas. Noo puio`c jhh`cas nra oalnooy @BS@EA tma Qb`taeStntas cjrpjrnt`jb nbe

policy document: pete hendrickson's "trade or business" approach, form #08.003

Documents