Taxes

CLEAR
To: Representative Rep firstname lastname

Rep street address
Washington, DC 20515 Mail Cert. #
Senator Sen1 firstname lastname

Sen1 street address

Sen2 street address
From: Student firstname lastname

Student street address
Student city, state, ZIP
Re: Justification for Congressional Investigation of Unlawful

Collection of Individual Income Taxes
Dear Congressmember title lastname comma
I am writing to share some amazing discoveries I found about federal income

tax laws. If you will kindly consider what I have discovered, I think you will feel
like investigating further for yourself and will probably want to share these
findings with your fellow Congress members.
You could be instrumental in correcting a couple of critical misunderstandings
of the income tax laws that have for many decades led to terrible injustices inflicted
on citizens of the 50 states of America for over 75 years by principal officers of the
Page 2 of 39
Internal Revenue Service (IRS) and the Department of Justice (DOJ), and some
federal judges (collectively hereafter, “government renegades”).
The income tax code seems mind-numbingly long and tediously complex, but
in this letter I will reveal the short and simple truth of who is required by law to
pay federal income taxes. When you see who is required to pay, you will also see
that average Americans like me are not required to pay.
Federal Income Tax Law Deciphered

So who is required by the Internal Revenue Code (IRC) to pay federal income
taxes? Let’s start at the very beginning: Subtitle A, Chapter 1, Section 1.
The requirement to pay income tax is found in IRC § 1 (Attachment A) 1, which
in relevant part states:
“There is hereby imposed on the taxable income of-
every …individual …
a tax determined in accordance with the following table[s].”
The first thing to notice here is that not all income is taxable. Also, obviously
not every individual in the world needs to pay US federal income taxes, so who
are the “individuals” required to pay US federal income taxes?
“Individuals” Who Must Pay Income Tax Identified

Turning now to the Treasury Department regulations, let’s again start at the
very beginning. 26 CFR § 1.1-1(a)(1) (Attachment B) 2 gives us a simple, clear
1 Cited quotes and attachments in this letter referencing the “United States Code”, including the IRC,
were taken directly from the official United States Code as published on the website of the Office of the
Law Revision Counsel of the US House of Representatives found at <uscode.house.gov> Only pertinent
pages are attached, with quotes highlighted for your convenience.
2 Cited quotes and attachments in this letter referencing Treasury Department regulations were taken
directly from the most recent (April 1, 2020) official publication of the Code of Federal Regulations (CFR)
at the time this letter was written. The CFR is published by the Office of the Federal Register, National
This petition is part of Freedom Law School's 1st Amendment Redress of Grievances campaign. See LiveFreeNow.Org.
Page 3 of 39
description of the individuals who must pay income tax:

“Section 1 of the Code imposes an income tax on the income of
every individual who is
[A] a citizen or resident of the United States and,
[B] to the extent provided by section 871(b) …, on the
income of a nonresident alien individual.”
This paragraph clearly shows three types of individuals: citizens of the “United
States”, residents of the “United States”, and everyone else: non-resident aliens
(non-citizens), as confirmed by the definition in IRC § 7701(b)(1)(B) (Attachment
C):
“An individual is a nonresident alien if such individual is neither a
citizen of the United States nor a resident of the United States …”
Seems simple enough so far, right? Keep reading, because – like objects in your
side-view mirror – terms in the law may be different than they appear.
If an individual is either a citizen of the “United States” or a resident of the
“United States” the next subsection says clearly that all their income is taxable.
26 CFR 1.1-1(b) (Attachment B) states:
“In general, all citizens of the United States, wherever
resident [both resident and non-resident citizens], and all
resident alien [non-citizen] individuals are liable to the income
taxes imposed by the Code whether the income is received from
sources within [inside] or without [outside] the United
States.”
Archives and Records Administration, and authenticated as US Government Information by the

Government Printing Office. The Special Edition in digital format (PDF files) of the Code of Federal
Regulations was found at <govinfo.gov/app/collection/cfr/2020/>. Only pertinent pages are attached,
with quotes highlighted for your convenience.
Page 4 of 39
We see from this regulation that not only three, but four types of “individuals”
exist: resident citizens, nonresident citizens, resident aliens, and nonresident
aliens. Per 26 CFR 1.1-1(b) just quoted, the first three types are taxed on their
income from any source, but per 26 CFR 1.1-1(a) quoted earlier, the nonresident
aliens are only taxed “to the extent provided by section 871(b) …”, and IRC §
871(b) (Attachment D) states:
“(1) Imposition of tax
A nonresident alien individual engaged in trade or business
within the United States during the taxable year shall be
taxable as provided in section 1 [Individual Income Tax] or 55
[Alternative Minimum Tax] on his taxable income which is
effectively connected with the conduct of a trade or
business within the United States.
(2) Determination of taxable income
In determining taxable income for purposes of paragraph (1),
gross income includes only gross income which is effectively
connected with the conduct of a trade or business within
the United States.”
Note that the term “trade or business within the United States” is used three
times in this explanation of which “source” of income of a nonresident alien
individual is taxable. Let’s see what Congress meant when they gave the term
“trade or business” a special definition in the IRC’s glossary of terms. This
glossary is found in IRC § 7701 (Attachment C). Paragraph (a)(26) states:
“When used in this title [the whole IRC!], …The term "trade or
business" includes the performance of the functions of a
public office.”
Page 5 of 39
I never expected that working at a public office job would be called a “trade or
business”. So I guessed that this definition was meant to add public office work to
the common meaning of the words “trade” and “business”. But I was wrong!
I have discovered that tax laws have special terms, with their very own
meanings and definitions that are often far different than the common
meanings or dictionary definitions of those terms, as shown in the following US
Supreme Court rulings.
Supreme Court Confirms

Special Definitions are Used in Law
According to the US Supreme Court in Fox v. Standard Oil Co. of New Jersey,
294 US 87, 96 (1935), (Attachment E):
“…definition by the average man, or even by the ordinary
dictionary …is not a substitute for the definition set before us
by the lawmakers…. There would be little use in such a glossary
if we were free in despite of it [if we do not like the way the term
is defined] to choose a meaning for ourselves.”
Can anything else which is not stated in the above special definition of the term
“trade or business” be included by implication? The U.S. Supreme Court in the
year 2000 case of Stenberg v. Carhart, 530 U.S. 914, 942 (2000) (Attachment F) 3
re-affirmed the well-established rule of law that:
“When a statute includes an explicit definition, we must follow
3 Cited quotes and attachments in this letter referencing the majority or unanimous opinions of the
Supreme Court of the United States (“US Supreme Court”) were taken directly from the official “United
States Reports”. Official United States Reports before 1991 can be found on the Library of Congress
website at <loc.gov/collections/united-states-reports>, and from 1991 on can be found on the US
Supreme Court’s web page at <supremecourt.gov/opinions/boundvolumes.aspx>. Only pertinent
pages are attached, with quotes highlighted for your convenience.
Page 6 of 39
that definition, even if it varies from that term’s ordinary

meaning.”
The US Supreme Court rule says we must ignore our ordinary

understandings and dictionary definitions of the word “trade” and the word
“business”, instead using the IRC special definition of the term “trade or business”
only.
The US Supreme Court then quoted a long series of previous US Supreme Court
decisions to the same effect, including Meese v. Keene, 481 U.S. 465, 484-485
(1987) (Attachment G), in which the US Supreme Court stated:
“It is axiomatic [obvious, self-evident] that the statutory [legal]
definition of [a] term excludes unstated meanings of that
term…. As judges, it is our duty to construe [understand,
interpret] legislation as it is written, not as it might be read by
a layman, or as it might be understood by someone who has not
even read it.”
In simple terms, when a legal definition includes something, other things
that are not stated are automatically excluded.
I was shocked when I realized that the definition of “trade or business”
excludes everything but “the performance of the functions of a public office”
because nothing else was stated; that is the only thing included in the special
definition found in the IRC glossary!
This seems clear to me, and it should be clear to you, but in case you have any
doubt, remember that the US Supreme Court, in Gould v. Gould, 245 US 151, 153
(1917) (Attachment H), unanimously ruled that:
“In case of doubt, [tax laws] are construed most strongly
against the government and in favor of the citizen.”
Page 7 of 39
Now, to further clarify which “public office[s]” are included in the definition of
the term “trade or business”, see 4 USC § 72 (Attachment I), entitled “Public
offices; at seat of Government”, which states:
“All offices attached to the seat of government shall be exercised
in the District of Columbia, and not elsewhere, except as
otherwise expressly provided by law.”
This complies with the US Constitution, which states in Article 1, Section 8,
Clause 17 (Attachment J)4:
“The Congress shall have Power …To exercise exclusive
Legislation in all Cases whatsoever, over such District (not
exceeding ten Miles square) as may …become the Seat of the
Government of the United States …”
In other words, the phrase “trade or business within the United States”, when
used in the IRC, really means work done on behalf of federal government offices.
This is also our first clue that the term “within the United States”, like the term
“trade or business”, may not mean what we have always been led to understand.
The time has come to reveal another truly astounding discovery in the IRC:
the special definition that drastically limits who is liable to pay income taxes. One
of the most important questions to ask in order to determine if an individual is
liable to pay federal income tax is this question: Is this individual a citizen or
resident of the “United States” as defined in the IRC?
4
The cited quote from the Constitution of the United States (US Constitution) was taken from a
transcription of the original US Constitution as it was inscribed by Jacob Shallus on parchment (the
document on display in the Rotunda at the National Archives Museum.) The spelling and punctuation
reflect the original. This transcription is published by the federal government’s U.S. National Archives
and Records Administration on their web page <archives.gov/founding-docs/constitution-transcript>.
High-quality images of the Constitution are available at <archives.gov/founding-docs/downloads>.
Page 8 of 39
The Geographic Area of “United States” in Tax Laws

Like the term “trade or business”, we cannot assume the definition of “United
States” in the IRC has the commonly understood or standard dictionary meaning.
I was surprised when I learned that the US Supreme Court, in Hooven & Allison
Co. v. Evatt, 324 U.S. 652, 671 (1945) (Attachment K), listed three possible “senses”
of the term “United States” when used in law:
1. As one “sovereign” among many sovereigns in the “family of nations”
(United States federal government compared with the governments of
other countries like England, Egypt, and Japan);
2. The “territory over which the sovereignty of the United States [federal
government] extends” (such as the District of Columbia and military bases);
3. The “collective name of the states which are united by and under the
Constitution.” (the sovereign 50 states, such as Georgia, Texas, and Idaho.)
To find out which of these three senses of “United States” the IRC uses, let’s
look again to the glossary. IRC § 7701(a)(9) (Attachment C) states:
“When used in this title [the IRC], …The term ‘United States’
when used in a geographical sense includes only the States and
the District of Columbia.”
Note that only senses 2 & 3 above are geographical senses. At first I thought the
term “States” here means the 50 states of the Union, but I found out I was wrong
when I read the very next IRC definition, IRC 7701(a)(10) (Attachment C), which
has its own unexpected special definition of the word “State”:
“When used in this title [the IRC], …The term "State" shall be
construed to include the District of Columbia ...”
Page 9 of 39
As you saw before from US Supreme Court decisions, since the only
geographical area this list includes is the District of Columbia (hereafter “DC”),
this definition excludes all other unstated geographic areas, such as the 50 states.
Re-reading the definition of the term “United States” quoted above from IRC §
7701(a)(9), we see that the term United States “includes only the States [defined
as DC] and [again!] the District of Columbia.”
You can call a geographic area two different names, but it still covers the same
ground. Using two different terms to define the same territory does not expand
the territory.
So according to the IRC, Treasury Department regulations, and Supreme Court
decisions, a citizen or resident of the “United States”, which is defined as only DC
and DC, is a citizen or resident of DC only, not the 50 states, which are excluded!
Therefore, for income tax purposes, citizens of the 50 states are “nonresident alien
individuals” with respect to DC.
As an average American, I automatically assumed that when the IRS forms
and publications use the term “United States” or “US citizen”, they are using the
Supreme Court’s third sense (the 50 states). However, I now see from IRC §
7701(a)(9) & (a)(10) that the first and second senses (the federal government
and in a geographic sense, the sovereign territory of the federal government: DC)
are the senses Congress actually used for the purposes of the income tax laws.
Do you now see that when the term “United States” is used to define the area
to which income tax laws apply, that geographic area does not include the 50
states, and is much smaller than what most Americans, and you, previously
believed?
The US Supreme Court says that the courts and judges are bound by these
special definitions, yet the government renegades continue to misuse the common
Page 10 of 39
meanings and dictionary definitions instead. Americans’ incorrect assumptions of

these common meanings is paramount to the success of government renegades’
ability to unlawfully over-collect income taxes from American citizens in the 50
states as if the income tax laws applied to American citizens in the 50 states!
Americans like me who are citizens of the 50 states of the Union are
“nonresident alien individuals” only subject to pay income tax if we have income
somehow related to official federal government work (“effectively connected to”
“the performance of the functions of a [federal] public office”)! So now I see why
it is called “federal income” tax.
I believe every person should pay their fair share of income taxes
according to the law. I have shown you who is required to pay their fair share
by following the laws of Congress and the Treasury Department interpretations of
those laws, and by applying principles the US Supreme Court considers obvious
and well-established. I have shown you that, like me, most Americans are not
included on the list of those who are liable to pay individual income taxes.
This letter is my self-determination of my income tax liability. I declare that I
am a citizen of one of the 50 states, and therefore not a “citizen” or “resident” of
the “United States” (defined in the IRC as DC), which makes me a “nonresident
alien” with respect to DC. As a nonresident alien, I further declare that I have no
“federal income”, income “effectively connected” to a “trade or business” (defined
in the IRC as “the performance of the functions of a public office”) within DC.
Therefore, I am not liable to pay any “federal income” tax.
I appreciate your service to our country and for taking the time to fully read my
letter. If, by reading this letter with officially published IRC and CFR sections,
Supreme Court cases and US Constitution quote attached, you can show me that I
have somehow misinterpreted these statutes, regulations, or US Supreme Court
Page 11 of 39
decisions and that I do owe federal income taxes, I will gladly pay all taxes due and
will consider such payment to be my fair share.
When your independent research verifies my discovery that the US
Individual Income Tax does not apply to average Americans like me in the 50
states, I urge you to educate other Congress members about this matter and see if
they agree that this justifies conducting an investigation to expose the truth about
this government renegade conspiracy and put an end to impoverishing Americans.
I look forward to your timely, specific, and on-point reply.
Sincerely,
Student firstname lastname
Attachment List
A. IRC § 1, Tax Imposed
B. 26 CFR § 1.1-1(a)(1), (b), & (c), Income tax on individuals
C. IRC § 7701(a)(9), (10) & (26) & (b)(1)(B), Definitions (selections)
D. IRC § 871(b), Tax on nonresident alien individuals, Income connected with
United States business-graduated rate of tax
E. Fox v. Standard Oil Co. of New Jersey, 294 US 87, 96 (1935)
F. Stenberg v. Carhart, 530 U.S. 914, 942 (2000)
G. Meese v. Keene, 481 U.S. 465, 484-485 (1987)
H. Gould v. Gould, 245 U.S. 151, 153 (1917)
I. 4 USC § 72, Public offices; at seat of Government
J. U.S. Constitution, Article I, Section 8, clause 17
K. Hooven & Allison Co. v. Evatt, 324 U.S. 652, 671 (1945)
/14/2020
Attachment A Page 12 of 39
26 USC 1: Tax imposed

Te t contains those laws in effect on ul 13 2020
From Title 26-INTERNAL REVENUE CODE
Su title A- nco e Ta es
C A T 1-N A TA S AN SU TA S
Su chapter A- eter ination of Ta ia ilit
A T -TA N N UA S
Jump To:
Source Credit
Future Amendments
References In Text
Amendments
Effective Date
Short Title
Miscellaneous
Cross Reference
§1. Tax imposed

(a) Married individuals filing joint returns and surviving spouses
There is here i posed on the ta a le inco e of-
1 ever arried individual as defined in section 03 who a es a single return ointl with his spouse under
section 013 and
2 ever surviving spouse as defined in section 2 a
a ta deter ined in accordance with the following ta le:
If taxable income is: The tax is:

Not over 3 00 15 of ta a le inco e.
ver 3 00 ut not over 8 150 5 535 plus 28 of the e cess over 3 00.
ver 8 150 ut not over 140 000 20 1 5 plus 31 of the e cess over 8 150.
ver 140 000 ut not over 250 000 35 28.50 plus 3 of the e cess over 140 000.
ver 250 000 5 528.50 plus 3 . of the e cess over 250 000.
(b) Heads of households

There is here i posed on the ta a le inco e of ever head of a household as defined in section 2 a ta
deter ined in accordance with the following ta le:

ver 2 00 ut not over 400 4 440 plus 28 of the e cess over 2 00.
ver 400 ut not over 12 500 1 544 plus 31 of the e cess over 400.
ver 250 000 485 plus 3 . of the e cess over 250 000.
(c) Unmarried individuals (other than surviving spouses and heads of households)
There is here i posed on the ta a le inco e of ever individual other than a surviving spouse as defined in
section 2 a or the head of a household as defined in section 2 who is not a arried individual as defined in
section 03 a ta deter ined in accordance with the following ta le:

1/4
This letter is one of Freedom Law School's 1st Amendment Petitions to Congress. See <LiveFreeNow.org>.
/14/2020
Page 13 of 39
ver 115 000 ut not over 250 000 31 1 2 plus 3 of the e cess over 115 000.
ver 250 000 2 plus 3 . of the e cess over 250 000.
(d) Married individuals filing separate returns

There is here i posed on the ta a le inco e of ever arried individual as defined in section 03 who does
not a e a single return ointl with his spouse under section 013 a ta deter ined in accordance with the following
ta le:

ver 18 450 ut not over 44 5 5 2 .50 plus 28 of the e cess over 18 450.
ver 44 5 5 ut not over 0 000 10 082.50 plus 31 of the e cess over 44 5 5.
ver 0 000 ut not over 125 000 1 4.25 plus 3 of the e cess over 0 000.
ver 125 000 3 4.25 plus 3 . of the e cess over 125 000.
(e) Estates and trusts

There is here i posed on the ta a le inco e of-
1 ever estate and
2 ever trust
ta a le under this su section a ta deter ined in accordance with the following ta le:

ver 500 2 125 plus 3 . of the e cess over 500.
(f) Phaseout of marriage penalty in 15-percent bracket; adjustments in tax tables so that inflation will not
result in tax increases
(1) In general
Not later than ece er 15 of 1 3 and each su se uent calendar ear the Secretar shall prescri e ta les
which shall appl in lieu of the ta les contained in su sections a c d and e with respect to ta a le ears
eginning in the succeeding calendar ear.
(2) Method of prescribing tables
The ta le which under paragraph 1 is to appl in lieu of the ta le contained in su section a c d or e
as the case a e with respect to ta a le ears eginning in an calendar ear shall e prescri ed-
A e cept as provided in paragraph 8 increasing the ini u and a i u dollar a ounts for each
rac et for which a ta is i posed under such ta le the cost-of-living ad ust ent for such calendar ear
deter ined-
i e cept as provided in clause ii su stituting 1 2 for 201 in paragraph 3 A ii and
ii in the case of ad ust ents to the dollar a ounts at which the 3 percent rate rac et egins or at which
the 3 . percent rate rac et egins su stituting 1 3 for 201 in paragraph 3 A ii
not changing the rate applica le to an rate rac et as ad usted under su paragraph A and
C ad usting the a ounts setting forth the ta to the e tent necessar to reflect the ad ust ents in the rate
rac ets.
(3) Cost-of-living adjustment
or purposes of this su section-
(A) In general
The cost-of-living ad ust ent for an calendar ear is the percentage if an which-
2/4
Page 14 of 39
Attachment
Title 26
Internal Revenue
Part 1 (§§ 1.0 to 1.60)
Revised as of April 1, 2020
Containing a codification of documents

of general applicability and future effect
As of April 1, 2020
Published by the Office of the Federal Register

National Archives and Records Administration
as a Special Edition of the Federal Register
SPASCHAL on DSKJM0X7X2PROD with CFR
VerDate Sep<11>2014 15:10 Sep 08, 2020 Jkt 250089 PO 00000 Frm 00001 Fmt 8091 Sfmt 8091 Y:\SGML\250089.XXX 250089
Page 15 of 39
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It is prohibited to use NARA’s official seal and the stylized Code
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Use of ISBN Prefix

This is the Official U.S. Government edition of this publication
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e:\seals\gpologo2.eps</GPH>
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http://bookstore.gpo.gov
Phone: toll-free (866) 512-1800; DC area (202) 512-1800
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Page 16 of 39
Internal Revenue Service, Treasury § 1.1–1

or marginal references. The date of enact- and, to the extent provided by section
ment, bill number, public law number, and 871(b) or 877(b), on the income of a non-
chapter number, shall be printed as a head- resident alien individual. For optional
note.
(c) Cross reference. For saving provisions, tax in the case of taxpayers with ad-
effective date provisions, and other related justed gross income of less than $10,000
provisions, see chapter 80 (sec. 7801 and fol- (less than $5,000 for taxable years be-
lowing) of the Internal Revenue Code of 1954. ginning before January 1, 1970) see sec-
(d) Enactment of Internal Revenue Title into tion 3. The tax imposed is upon taxable
law. The Internal Revenue Title referred to income (determined by subtracting the
in subsection (a)(1) is as follows:
allowable deductions from gross in-
come). The tax is determined in ac-
* * * * * cordance with the table contained in
In general, the provisions of the Internal section 1. See subparagraph (2) of this
Revenue Code of 1954 are applicable with re- paragraph for reference guides to the
spect to taxable years beginning after De- appropriate table for taxable years be-
cember 31, 1953, and ending after August 16, ginning on or after January 1, 1964, and
1954. Certain provisions of that Code are
deemed to be included in the Internal Rev- before January 1, 1965, taxable years
enue Code of 1939. See section 7851. beginning after December 31, 1964, and
(b) Scope of regulations. The regulations in before January 1, 1971, and taxable
this part deal with (1) the income taxes im- years beginning after December 31,
posed under subtitle A of the Internal Rev- 1970. In certain cases credits are al-
enue Code of 1954, and (2) certain administra- lowed against the amount of the tax.
tive provisions contained in subtitle F of
See part IV (section 31 and following),
such Code relating to such taxes. In general,
the applicability of such regulations is com- subchapter A, chapter 1 of the Code. In
mensurate with the applicability of the re- general, the tax is payable upon the
spective provisions of the Internal Revenue basis of returns rendered by persons
Code of 1954 except that with respect to the liable therefor (subchapter A (sections
provisions of the Internal Revenue Code of 6001 and following), chapter 61 of the
1954 which are deemed to be included in the Code) or at the source of the income by
Internal Revenue Code of 1939, the regula-
tions relating to such provisions are applica-
withholding. For the computation of
ble to certain fiscal years and short taxable tax in the case of a joint return of a
years which are subject to the Internal Rev- husband and wife, or a return of a sur-
enue Code of 1939. Those provisions of the viving spouse, for taxable years begin-
regulations which are applicable to taxable ning before January 1, 1971, see section
years subject to the Internal Revenue Code 2. The computation of tax in such a
of 1939 and the specific taxable years to case for taxable years beginning after
which such provisions are so applicable are
identified in each instance. The regulations
December 31, 1970, is determined in ac-
in 26 CFR (1939) part 39 (Regulations 118) are cordance with the table contained in
continued in effect until superseded by the section 1(a) as amended by the Tax Re-
regulations in this part. See Treasury Deci- form Act of 1969. For other rates of tax
sion 6091, approved August 16, 1954 (19 FR on individuals, see section 5(a). For the
5167, C.B. 1954–2, 47). imposition of an additional tax for the
calendar years 1968, 1969, and 1970, see
NORMAL TAXES AND SURTAXES
section 51(a).
DETERMINATION OF TAX LIABILITY (2)(i) For taxable years beginning on
or after January 1, 1964, the tax im-
TAX ON INDIVIDUALS posed upon a single individual, a head
of a household, a married individual
§ 1.1–1 Income tax on individuals. filing a separate return, and estates
(a) General rule. (1) Section 1 of the and trusts is the tax imposed by sec-
Code imposes an income tax on the in- tion 1 determined in accordance with
come of every individual who is a cit- the appropriate table contained in the
izen or resident of the United States following subsection of section 1:
Taxable years beginning after Dec. 31,
Taxable years beginning
Taxable years beginning 1970 (references in this column are to

after 1964 but before
in 1964 the Code as amended by the Tax Reform
1971 Act of 1969)
Single individual .................. Sec. 1(a)(1) ..................... Sec. 1(a)(2) ..................... Sec. 1(c).
Page 17 of 39
§ 1.1–1 26 CFR Ch. I (4–1–20 Edition)
Taxable years beginning after Dec. 31,

Taxable years beginning
Taxable years beginning 1970 (references in this column are to
after 1964 but before
in 1964 the Code as amended by the Tax Reform
1971 Act of 1969)
Head of a household .......... Sec. 1(b)(1) ..................... Sec. 1(b)(2) ..................... Sec. 1(b).
Married individual filing a Sec. 1(a)(1) ..................... Sec. 1(a)(2) ..................... Sec. 1(d).
separate return.
Estates and trusts ............... Sec. 1(a)(1) ..................... Sec. 1(a)(2) ..................... Sec. 1(d).
(ii) For taxable years beginning after Tax on $1,750 (at 39 percent as determined
December 31, 1970, the tax imposed by from the table) .................................................. 682.50
section 1(d), as amended by the Tax Re- Total tax on $15,750 ............................. 4,232.50
form Act of 1969, shall apply to the in-
come effectively connected with the Example 3. Assume the same facts as in ex-
conduct of a trade or business in the ample (1), except the figures are for the cal-
endar year 1971. The tax upon such taxable
United States by a married alien indi- income would be $3,752.50, computed as fol-
vidual who is a nonresident of the lows from the table in section 1(c), as amend-
United States for all or part of the taxed:
able year or by a foreign estate or Tax on $14,000 (from table) ................................ $3,210.00
trust. For such years the tax imposed Tax on $1,750 (at 31 percent as determined
by section 1(c), as amended by such from the table) .................................................. 542.50
Act, shall apply to the income effec-
Total tax on $15,750 ............................. 3,752.50
tively connected with the conduct of a
trade or business in the United States (b) Citizens or residents of the United
by an unmarried alien individual (other States liable to tax. In general, all citi-
than a surviving spouse) who is a non- zens of the United States, wherever
resident of the United States for all or resident, and all resident alien individ-
part of the taxable year. See paragraph uals are liable to the income taxes im-
(b)(2) of § 1.871–8. posed by the Code whether the income
(3) The income tax imposed by sec- is received from sources within or
tion 1 upon any amount of taxable in- without the United States. Pursuant to
come is computed by adding to the in- section 876, a nonresident alien indi-
come tax for the bracket in which that vidual who is a bona fide resident of a
amount falls in the appropriate table section 931 possession (as defined in
in section 1 the income tax upon the § 1.931–1(c)(1) of this chapter) or Puerto
excess of that amount over the bottom Rico during the entire taxable year is,
of the bracket at the rate indicated in except as provided in section 931 or 933
such table. with respect to income from sources
(4) The provisions of section 1 of the within such possessions, subject to tax-
Code, as amended by the Tax Reform ation in the same manner as a resident
Act of 1969, and of this paragraph may alien individual. As to tax on non-
be illustrated by the following exam- resident alien individuals, see sections
ples: 871 and 877.
Example 1. A, an unmarried individual, had (c) Who is a citizen. Every person born
taxable income for the calendar year 1964 of or naturalized in the United States and
$15,750. Accordingly, the tax upon such tax- subject to its jurisdiction is a citizen.
able income would be $4,507.50, computed as For other rules governing the acquisi-
follows from the table in section 1(a)(1): tion of citizenship, see chapters 1 and 2
Tax on $14,000 (from table) ................................ $3,790.00 of title III of the Immigration and Na-
Tax on $1,750 (at 41 percent as determined
from the table) .................................................. 717.50
tionality Act (8 U.S.C. 1401–1459). For
rules governing loss of citizenship, see
Total tax on $15,750 ............................. 4,507.50 sections 349 to 357, inclusive, of such
Example 2. Assume the same facts as in ex- Act (8 U.S.C. 1481–1489), Schneider v.
ample (1), except the figures are for the cal- Rusk, (1964) 377 U.S. 163, and Rev. Rul.
endar year 1965. The tax upon such taxable 70–506, C.B. 1970–2, 1. For rules per-
income would be $4,232.50, computed as fol- taining to persons who are nationals
lows from the table in section 1(a)(2): but not citizens at birth, e.g., a person
Tax on $14,000 (from table) ................................ $3,550.00 born in American Samoa, see section
10
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Attachment Page 18 of 39
26 USC 7701: Definitions

Su title - rocedure and Ad inistration
C A T - N T NS
Jump To:
Source Credit
References In Text
Codification
Amendments
Effective Date
Savings Provision
Miscellaneous
§7701. Definitions
a hen used in this title where not otherwise distinctl e pressed or anifestl inco pati le with the intent
thereof-
(1) Person
The ter person shall e construed to ean and include an individual a trust estate partnership association
co pan or corporation.
(2) Partnership and partner
The ter partnership includes a s ndicate group pool oint venture or other unincorporated organi ation
through or eans of which an usiness financial operation or venture is carried on and which is not within the
eaning of this title a trust or estate or a corporation and the ter partner includes a e er in such a s ndicate
group pool oint venture or organi ation.
(3) Corporation
The ter corporation includes associations oint-stoc co panies and insurance co panies.
(4) Domestic
The ter do estic when applied to a corporation or partnership eans created or organi ed in the United States
or under the law of the United States or of an State unless in the case of a partnership the Secretar provides
otherwise regulations.
(5) Foreign
The ter foreign when applied to a corporation or partnership eans a corporation or partnership which is not
do estic.
(6) Fiduciary
The ter fiduciar eans a guardian trustee e ecutor ad inistrator receiver conservator or an person
acting in an fiduciar capacit for an person.
(7) Stock
The ter stoc includes shares in an association oint-stoc co pan or insurance co pan .
(8) Shareholder
The ter shareholder includes a e er in an association oint-stoc co pan or insurance co pan .
(9) United States
The ter United States when used in a geographical sense includes onl the States and the istrict of
Colu ia.
(10) State
The ter State shall e construed to include the istrict of Colu ia where such construction is necessar to
carr out provisions of this title.
(11) Secretary of the Treasury and Secretary
(A) Secretary of the Treasury
The ter Secretar of the Treasur eans the Secretar of the Treasur personall and shall not include an
delegate of his.
(B) Secretary
1/2
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Page 19 of 39
evelop ent under part A or part of title of the ousing Act of 1 4 as a ended or located within an area
covered a progra eligi le for assistance under section 103 of the e onstration Cities and etropolitan
evelop ent Act of 1 as a ended and loans ade for the i prove ent of an such real propert
vii loans secured an interest in educational health or welfare institutions or facilities including structures
designed or used pri aril for residential purposes for students residents and persons under care e plo ees
or e ers of the staff of such institutions or facilities
viii propert ac uired through the li uidation of defaulted loans descri ed in clause v vi or vii
i loans ade for the pa ent of e penses of college or universit education or vocational training in
accordance with such regulations as a e prescri ed the Secretar
propert used the association in the conduct of the usiness descri ed in su paragraph and
i an regular or residual interest in a C ut onl in the proportion which the assets of such C
consist of propert descri ed in an of the preceding clauses of this su paragraph e cept that if 5 percent or
ore of the assets of such C are assets descri ed in clauses i through the entire interest in the
C shall ualif .
At the election of the ta pa er the percentage specified in this su paragraph shall e applied on the asis of the
average assets outstanding during the ta a le ear in lieu of the close of the ta a le ear co puted under regulations
prescri ed the Secretar . or purposes of clause v if a ultifa il structure securing a loan is used in part for
nonresidential purposes the entire loan is dee ed a residential real propert loan if the planned residential use
e ceeds 80 percent of the propert s planned use deter ined as of the ti e the loan is ade . or purposes of clause
v loans ade to finance the ac uisition or develop ent of land shall e dee ed to e loans secured an interest in
residential real propert if under regulations prescri ed the Secretar there is reasona le assurance that the
propert will eco e residential real propert within a period of 3 ears fro the date of ac uisition of such land ut
this sentence shall not appl for an ta a le ear unless within such 3- ear period such land eco es residential real
propert . or purposes of deter ining whether an interest in a C ualifies under clause i an regular interest
in another C held such C shall e treated as a loan descri ed in a preceding clause under principles
si ilar to the principles of clause i e cept that if such C s are part of a tiered structure the shall e treated
as 1 C for purposes of clause i .
(20) Employee
or the purpose of appl ing the provisions of section with respect to group-ter life insurance purchased for
e plo ees for the purpose of appl ing the provisions of sections 104 105 and 10 with respect to accident and
health insurance or accident and health plans and for the purpose of appl ing the provisions of su title A with
respect to contri utions to or under a stoc onus pension profit-sharing or annuit plan and with respect to
distri utions under such a plan or a trust for ing part of such a plan and for purposes of appl ing section 125
with respect to cafeteria plans the ter e plo ee shall include a full-ti e life insurance sales an who is
considered an e plo ee for the purpose of chapter 21.
(21) Levy
The ter lev includes the power of distraint and sei ure an eans.
(22) Attorney General
The ter Attorne eneral eans the Attorne eneral of the United States.
(23) Taxable year
The ter ta a le ear eans the calendar ear or the fiscal ear ending during such calendar ear upon the
asis of which the ta a le inco e is co puted under su title A. Ta a le ear eans in the case of a return ade
for a fractional part of a ear under the provisions of su title A or under regulations prescri ed the Secretar the
period for which such return is ade.
(24) Fiscal year
The ter fiscal ear eans an accounting period of 12 onths ending on the last da of an onth other than
ece er.
(25) Paid or incurred, paid or accrued
The ter s paid or incurred and paid or accrued shall e construed according to the ethod of accounting upon
the asis of which the ta a le inco e is co puted under su title A.
(26) Trade or business
The ter trade or usiness includes the perfor ance of the functions of a pu lic office.
(27) Tax Court
The ter Ta Court eans the United States Ta Court.
(28) Other terms
An ter used in this su title with respect to the application of or in connection with the provisions of an other
su title of this title shall have the sa e eaning as in such provisions.
3/2
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Page 20 of 39
An individual shall not cease to e treated as a United States citi en efore the date on which the individual s
citi enship is treated as relin uished under section 8 A g 4 .
(B) Dual citizens
Under regulations prescri ed the Secretar su paragraph A shall not appl to an individual who eca e at
irth a citi en of the United States and a citi en of another countr .
(b) Definition of resident alien and nonresident alien
(1) In general
or purposes of this title other than su title -
(A) Resident alien
An alien individual shall e treated as a resident of the United States with respect to an calendar ear if and
onl if such individual eets the re uire ents of clause i ii or iii :
(i) Lawfully admitted for permanent residence
Such individual is a lawful per anent resident of the United States at an ti e during such calendar ear.
(ii) Substantial presence test
Such individual eets the su stantial presence test of paragraph 3 .
(iii) First year election
Such individual a es the election provided in paragraph 4 .
(B) Nonresident alien
An individual is a nonresident alien if such individual is neither a citi en of the United States nor a resident of the
United States within the eaning of su paragraph A .
(2) Special rules for first and last year of residency
(A) First year of residency
(i) In general
f an alien individual is a resident of the United States under paragraph 1 A with respect to an calendar
ear ut was not a resident of the United States at an ti e during the preceding calendar ear such alien
individual shall e treated as a resident of the United States onl for the portion of such calendar ear which
egins on the residenc starting date.
(ii) Residency starting date for individuals lawfully admitted for permanent residence
n the case of an individual who is a lawfull per anent resident of the United States at an ti e during the
calendar ear ut does not eet the su stantial presence test of paragraph 3 the residenc starting date
shall e the first da in such calendar ear on which he was present in the United States while a lawful
per anent resident of the United States.
(iii) Residency starting date for individuals meeting substantial presence test
n the case of an individual who eets the su stantial presence test of paragraph 3 with respect to an
calendar ear the residenc starting date shall e the first da during such calendar ear on which the individual
is present in the United States.
(iv) Residency starting date for individuals making first year election
n the case of an individual who a es the election provided paragraph 4 with respect to an calendar
ear the residenc starting date shall e the 1st da during such calendar ear on which the individual is treated
as a resident of the United States under that paragraph.
(B) Last year of residency
An alien individual shall not e treated as a resident of the United States during a portion of an calendar ear if-
i such portion is after the last da in such calendar ear on which the individual was present in the United
States or in the case of an individual descri ed in paragraph 1 A i the last da on which he was so
descri ed
ii during such portion the individual has a closer connection to a foreign countr than to the United States
and
iii the individual is not a resident of the United States at an ti e during the ne t calendar ear.
(C) Certain nominal presence disregarded
(i) In general
or purposes of su paragraphs A iii and an individual shall not e treated as present in the United
States during an period for which the individual esta lishes that he has a closer connection to a foreign countr
than to the United States.
(ii) Not more than 10 days disregarded
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26 USC 871: Tax on nonresident alien individuals

Su title A- nco e Ta es
C A T 1-N A TA S AN SU TA S
Su chapter N-Ta ased on nco e ro Sources ithin or ithout the United States
A T -N N S NT A NS AN NC AT NS
Su part A-Nonresident Alien ndividuals
Jump To:
Source Credit
References In Text
Amendments
Effective Date
Savings Provision
§871. Tax on nonresident alien individuals

(a) Income not connected with United States business-30 percent tax
(1) Income other than capital gains
cept as provided in su section h there is here i posed for each ta a le ear a ta of 30 percent of the
a ount received fro sources within the United States a nonresident alien individual as-
A interest other than original issue discount as defined in section 12 3 dividends rents salaries wages
pre iu s annuities co pensations re unerations e olu ents and other fi ed or deter ina le annual or
periodical gains profits and inco e
gains descri ed in su section or c of section 31
C in the case of-
i a sale or e change of an original issue discount o ligation the a ount of the original issue discount
accruing while such o ligation was held the nonresident alien individual to the e tent such discount was not
theretofore ta en into account under clause ii and
ii a pa ent on an original issue discount o ligation an a ount e ual to the original issue discount accruing
while such o ligation was held the nonresident alien individual e cept that such original issue discount shall
e ta en into account under this clause onl to the e tent such discount was not theretofore ta en into account
under this clause and onl to the e tent that the ta thereon does not e ceed the pa ent less the ta i posed
su paragraph A thereon and
gains fro the sale or e change after cto er 4 1 of patents cop rights secret processes and
for ulas good will trade ar s trade rands franchises and other li e propert or of an interest in an such
propert to the e tent such gains are fro pa ents which are contingent on the productivit use or disposition
of the propert or interest sold or e changed
ut onl to the e tent the a ount so received is not effectivel connected with the conduct of a trade or usiness
within the United States.
(2) Capital gains of aliens present in the United States 183 days or more
n the case of a nonresident alien individual present in the United States for a period or periods aggregating 183
da s or ore during the ta a le ear there is here i posed for such ear a ta of 30 percent of the a ount
which his gains derived fro sources within the United States fro the sale or e change at an ti e during such
ear of capital assets e ceed his losses alloca le to sources within the United States fro the sale or e change at
an ti e during such ear of capital assets. or purposes of this paragraph gains and losses shall e ta en into
account onl if and to the e tent that the would e recogni ed and ta en into account if such gains and losses
were effectivel connected with the conduct of a trade or usiness within the United States e cept that such gains
and losses shall e deter ined without regard to section 1202 and such losses shall e deter ined without the
enefits of the capital loss carr over provided in section 1212. An gain or loss which is ta en into account in
deter ining the ta under paragraph 1 or su section shall not e ta en into account in deter ining the ta
under this paragraph. or purposes of the 183-da re uire ent of this paragraph a nonresident alien individual not
engaged in trade or usiness within the United States who has not esta lished a ta a le ear for an prior period
shall e treated as having a ta a le ear which is the calendar ear.
(3) Taxation of social security benefits
or purposes of this section and section 1441-
1/1
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Page 22 of 39
A 85 percent of an social securit enefit as defined in section 8 d shall e included in gross inco e
notwithstanding section 20 of the Social Securit Act and
section 8 shall not appl .
(b) Income connected with United States business-graduated rate of tax
(1) Imposition of tax
A nonresident alien individual engaged in trade or usiness within the United States during the ta a le ear shall
e ta a le as provided in section 1 or 55 on his ta a le inco e which is effectivel connected with the conduct of a
trade or usiness within the United States.
(2) Determination of taxable income
n deter ining ta a le inco e for purposes of paragraph 1 gross inco e includes onl gross inco e which is
effectivel connected with the conduct of a trade or usiness within the United States.
(c) Participants in certain exchange or training programs
or purposes of this section a nonresident alien individual who without regard to this su section is not engaged in
trade or usiness within the United States and who is te poraril present in the United States as a noni igrant
under su paragraph or of section 101 a 15 of the igration and Nationalit Act as a ended 8
U.S.C. 1101 a 15 or shall e treated as a nonresident alien individual engaged in trade or usiness
within the United States and an inco e descri ed in the second sentence of section 1441 which is received
such individual shall to the e tent derived fro sources within the United States e treated as effectivel connected
with the conduct of a trade or usiness within the United States.
(d) Election to treat real property income as income connected with United States business
(1) In general
A nonresident alien individual who during the ta a le ear derives an inco e-
A fro real propert held for the production of inco e and located in the United States or fro an interest in
such real propert including i gains fro the sale or e change of such real propert or an interest therein ii
rents or ro alties fro ines wells or other natural deposits and iii gains descri ed in section 31 or c and
which ut for this su section would not e treated as inco e which is effectivel connected with the
conduct of a trade or usiness within the United States
a elect for such ta a le ear to treat all such inco e as inco e which is effectivel connected with the conduct of
a trade or usiness within the United States. n such case such inco e shall e ta a le as provided in su section
1 whether or not such individual is engaged in trade or usiness within the United States during the ta a le ear.
An election under this paragraph for an ta a le ear shall re ain in effect for all su se uent ta a le ears e cept
that it a e revo ed with the consent of the Secretar with respect to an ta a le ear.
(2) Election after revocation
f an election has een ade under paragraph 1 and such election has een revo ed a new election a not e
ade under such paragraph for an ta a le ear efore the 5th ta a le ear which egins after the first ta a le ear
for which such revocation is effective unless the Secretar consents to such new election.
(3) Form and time of election and revocation
An election under paragraph 1 and an revocation of such an election a e ade onl in such anner and
at such ti e as the Secretar a regulations prescri e.
[(e) Repealed. Pub. L. 99–514, title XII, §1211(b)(5), Oct. 22, 1986, 100 Stat. 2536 ]
(f) Certain annuities received under qualified plans
(1) In general
or purposes of this section gross inco e does not include an a ount received as an annuit under a ualified
annuit plan descri ed in section 403 a 1 or fro a ualified trust descri ed in section 401 a which is e e pt
fro ta under section 501 a if-
A all of the personal services reason of which the annuit is pa a le were either-
i personal services perfor ed outside the United States an individual who at the ti e of perfor ance of
such personal services was a nonresident alien or
ii personal services descri ed in section 8 4 1 perfor ed within the United States such individual
and
at the ti e the first a ount is paid as an annuit under the annuit plan or the trust 0 percent or ore of
the e plo ees for who contri utions or enefits are provided under such annuit plan or under the plan or plans
of which the trust is a part are citi ens or residents of the United States.
(2) Exclusion
2/1
FOX v. STANDARD OIL CO. 87
Syllabus.
FOX v. STANDARD OIL COMPANY OF

NEW JERSEY.
APPEAL FROM THE DISTRICT COURT OF THE UNITED STATES
FOR THE SOUTHERN DISTRICT OF WEST VIRGINIA.
No. 69. Argued November 9, 1934.-Decided January 14, 1935.
1. Filling stations and distribution plants where gasoline, other petro-

leum products, and automobile accessories are sold, are "stores "
within the meaning of the West Virginia Chain Store License Tax
Act, defining the term store as including any mercantile establish-
ment in which goods, wares or merchandise of any kind are sold,
etc. P. 95.
2. The legislative history of this Act, and contemporaneous interpre-
tation by the agent charged with its enforcement, help to confirm
the above-stated conclusion. P. 96.
3. Although administrative constructions of state statutes by state
officials are not binding in cases coming from federal tribunals, this
Court will lean to an agreement with them. P. 96.
4. A chain of gasoline stations maintained in a single ownership, held
constitutionally subject to a different measure of taxation from sta-
tions in separate ownership. State Board of Tax Commissioners v.
Jackson, 283 U. S.527; Liggett Co. v. Lee, 288 U. S. 517. P. 97.
5..Graduated state taxes on a chain of gasoline stations in single own-
ership, held valid against objections that the accumulated exactions
were so oppressive and disproportionate to benefits as to amount to
arbitrary discrimination and confiscation, repugnant to the Four-
teenth Amendment. P. 99.
6. A chain of stores is a distinctive business species, with its own ca-
pacities and functions; broadly speaking, its opportunities and
powers become greater with the number of the component links;
and the greater they become, the more far-reaching are the eco-
nomic and social consequences. P. 100.
7. For that reason, the State may tax large chains more heavily, upon
a graduated basis; and it i.y make the tax so heavy as to dis-
courage multiplication of units . d by the incidence of the burden
develop other forms of industry. P. 100.
8. The graduated tax law being uniform in its application to chains
of gasoline stations and chains of other stores, the fact that the tax
Page 24 of 39
96 OCTOBER TERM, 1934.
Opinion of the Court. 294 U. S.
whether a store or something else. In such circumstances

definition by the average man or even by the ordinary
dictionary with its studied enumeration of subtle shades
of meaning is not a substitute for the definition set be-
fore us by the lawmakers with instructions to apply it
to the exclusion of all others. Cf. Midwestern Petroleum
Corp. v. State Board of Tax Commissioners, 206 Ind. 688;
187 N. E. 882. There would be little use in such a
glossary if we were free in despite of it to. choose a mean-
ing for ourselves.
Extrinsic tokens of intention, however, are not lacking
altogether, and though their force may not be great, they
point us the same way. In the passage of the bill through
the Senate, an amendment was proposed whereby the defi-
nition of a store in § 8 was to be supplemented by the
following proviso: " Provided, however, that the term
'store' shall not include filling stations engaged exclu-
sively in the sale of gasoline and other petroleum prod-
ucts." The amendment was put to a vote and rejected.
What was done in that connection is doubtless not con-
clusive as to the meaning of the bill in the unamended
form. Murdock v. Memphis, 20 Wall. 590, 618. It is,
however, a circumstance to be weighed along with others
when choice is nicely balanced. Finlayson v. Shinnston,
113 W. Va. 434, 437; 168 S. E. 479; cf. United States v.
United Shoe Machinery Co., 264 Fed. 138, 174; Lapina v.
Williams, 232 U. S. 78, 89. Reinforcing this token is the
contemporaneous interpretation of the statute by the Tax
Commissioner of the State, the administrative agent
charged with its enforcement. Fawcus Machine Co. v.
United States, 282 U. S. 375, 378. We give to such con-
struction "respectful consideration," though we have
power to disregard it. United States v. Moore, 95 U. S.
760, 763; Fawcus Machine Co. v. United States, supra.
The complainant was at liberty to maintain a suit in the
state-courts, where the meaning of the statute could have
530BV$TITL 10-22-01 12:50:40 Page 25 of 39
Attachment
UNITED STATES REPORTS

VOLUME 530
CASES ADJUDGED
IN
THE SUPREME COURT

AT
OCTOBER TERM, 1999
May 30 Through September 29, 2000
End of Term
FRANK D. WAGNER
reporter of decisions
WASHINGTON : 2001
Printed on Uncoated Permanent Printing Paper
For sale by the U. S. Government Printing Office

Superintendent of Documents, Mail Stop: SSOP, Washington, DC 20402-9328
530US2 Unit: $U85 [11-21-01 16:51:50] PAGES PGT: OPIN Page 26 of 39
914 OCTOBER TERM, 1999
Syllabus
STENBERG, ATTORNEY GENERAL OF NEBRASKA,

et al. v. CARHART
certiorari to the united states court of appeals for
the eighth circuit
No. 99–830. Argued April 25, 2000—Decided June 28, 2000
The Constitution offers basic protection to a woman’s right to choose
whether to have an abortion. Roe v. Wade, 410 U. S. 113; Planned Par-
enthood of Southeastern Pa. v. Casey, 505 U. S. 833. Before fetal viabil-
ity, a woman has a right to terminate her pregnancy, id., at 870 (plurality
opinion), and a state law is unconstitutional if it imposes on the woman’s
decision an “undue burden,” i. e., if it has the purpose or effect of placing
a substantial obstacle in the woman’s path, id., at 877. Postviability,
the State, in promoting its interest in the potentiality of human life,
may regulate, and even proscribe, abortion except where “necessary, in
appropriate medical judgment, for the preservation of the [mother’s] life
or health.” E. g., id., at 879. The Nebraska law at issue prohibits any
“partial birth abortion” unless that procedure is necessary to save the
mother’s life. It defines “partial birth abortion” as a procedure in
which the doctor “partially delivers vaginally a living unborn child be-
fore killing the . . . child,” and defines the latter phrase to mean “inten-
tionally delivering into the vagina a living unborn child, or a substantial
portion thereof, for the purpose of performing a procedure that the
[abortionist] knows will kill the . . . child and does kill the . . . child.”
Violation of the law is a felony, and it provides for the automatic revoca-
tion of a convicted doctor’s state license to practice medicine. Respond-
ent Carhart, a Nebraska physician who performs abortions in a clinical
setting, brought this suit seeking a declaration that the statute violates
the Federal Constitution. The District Court held the statute unconsti-
tutional. The Eighth Circuit affirmed.
Held: Nebraska’s statute criminalizing the performance of “partial birth
abortion[s]” violates the Federal Constitution, as interpreted in Casey
and Roe. Pp. 922–946.
(a) Because the statute seeks to ban one abortion method, the Court
discusses several different abortion procedures, as described in the evi-
dence below and the medical literature. During a pregnancy’s second
trimester (12 to 24 weeks), the most common abortion procedure is “dila-
tion and evacuation” (D&E), which involves dilation of the cervix, re-
moval of at least some fetal tissue using nonvacuum surgical instru-
ments, and (after the 15th week) the potential need for instrumental
530US2 Unit: $U85 [11-21-01 16:51:51] PAGES PGT: OPIN Page 27 of 39
942 STENBERG v. CARHART
Opinion of the Court
F. Supp. 2d, at 471; A Choice for Women, 54 F. Supp. 2d, at

1155; Causeway Medical Suite, 43 F. Supp. 2d, at 614–615;
Planned Parenthood of Central N. J. v. Verniero, 41 F.
Supp. 2d 478, 503–504 (NJ 1998); Eubanks v. Stengel, 28
F. Supp. 2d 1024, 1034–1035 (WD Ky. 1998); Planned Par-
enthood of Southern Ariz., Inc. v. Woods, 982 F. Supp. 2d
1369, 1378 (Ariz. 1997); Kelley, 977 F. Supp. 2d, at 1317;
but cf. Richmond Medical Center v. Gilmore, 144 F. 3d
326, 330–332 (CA4 1998) (Luttig, J., granting stay).
Regardless, even were we to grant the Attorney Gener-
al’s views “substantial weight,” we still have to reject his
interpretation, for it conflicts with the statutory language
discussed supra, at 940. The Attorney General, echoed by
the dissents, tries to overcome that language by relying
on other language in the statute; in particular, the words
“partial birth abortion,” a term ordinarily associated with
the D&X procedure, and the words “partially delivers vagi-
nally a living unborn child.” Neb. Rev. Stat. Ann. § 28–
326(9) (Supp. 1999). But these words cannot help the At-
torney General. They are subject to the statute’s further
explicit statutory definition, specifying that both terms
include “delivering into the vagina a living unborn child,
or a substantial portion thereof.” Ibid. When a statute
includes an explicit definition, we must follow that defini-
tion, even if it varies from that term’s ordinary meaning.
Meese v. Keene, 481 U. S. 465, 484–485 (1987) (“It is axio-
matic that the statutory definition of the term excludes
unstated meanings of that term”); Colautti v. Franklin,
439 U. S., at 392–393, n. 10 (“As a rule, ‘a definition which
declares what a term “means” . . . excludes any meaning
that is not stated’ ”); Western Union Telegraph Co. v. Len-
root, 323 U. S. 490, 502 (1945); Fox v. Standard Oil Co. of
N. J., 294 U. S. 87, 95–96 (1935) (Cardozo, J.); see also 2A N.
Singer, Sutherland on Statutes and Statutory Construction
§ 47.07, p. 152, and n. 10 (5th ed. 1992) (collecting cases).
That is to say, the statute, read “as a whole,” post, at 998
MEESE v. KEENE
Syllabus
MEESE, ATTORNEY GENERAL OF THE UNITED

STATES, ET AL. v. KEENE
APPEAL FROM THE UNITED STATES DISTRICT COURT FOR THE
EASTERN DISTRICT OF CALIFORNIA
No. 85-1180. Argued December 2, 1986-Decided April 28, 1987

The Foreign Agents Registration Act of 1938 (Act) requires registration,
reporting, and disclosure by persons engaging in propaganda on behalf of
foreign powers. The Act uses the term "political propaganda" to iden-
tify those expressive materials subject to its requirements, and defines
the term as, inter alia, any communication intended to influence the
United States' foreign policies. Appellee, a member of the California
State Senate, wished to show three Canadian films identified by the De-
partment of Justice (DOJ) as "political propaganda" under the Act, but
did not want to be publicly regarded as a disseminator of "political propa-
ganda." He therefore brought suit in Federal District Court to enjoin
the application of the term "political propaganda" to the films. The Dis-
trict Court granted the injunction, holding that the risk of damage to
appellee's reputation established his standing to challenge the constitu-
tionality of the use of the term "political propaganda," and that such use
violated the First Amendment. According to the District Court, the
public believes that materials to which the term "political propaganda"
applies have been "officially censured," and therefore those materials are
rendered unavailable to people like appellee because of the risk of being
seen in an unfavorable light by the public. In the District Court's view,
the conscious use of such a pejorative label was an unnecessary and
therefore invalid abridgment of speech.
Held:
1. Appellee has standing to challenge the Act's use of the term "politi-
cal propaganda" as a violation of the First Amendment. Pp. 472-477.
(a) That the identification of the films in question as "political propa-
ganda" threatens to cause appellee cognizable injury is established by
uncontradicted affidavits indicating that his exhibition of the films would
substantially harm his chances for reelection and adversely affect his
reputation in the community. Even if he could minimize these risks by
providing viewers with a statement about the high quality of the films
and his reasons for agreeing with them, the statement would be ineffec-
tive among those citizens who shunned the films as "political propa-
ganda." Moreover, the need to take such affirmative steps would itself
constitute a cognizable injury to appellee. Pp. 472-476.
Page 29 of 39
OCTOBER TERM, 1986
Opinion of the Court 481 U. S.
the exhibition of a significant number of foreign-made films,

that effect would be disclosed in the record. Although the
unrebutted predictions about the potentially adverse conse-
quences of exhibiting these films are sufficient to support
appellee's standing, they fall far short of proving that the
public's perceptions about the word "propaganda" have actu-
ally had any adverse impact on the distribution of foreign
advocacy materials subject to the statutory scheme. There
is a risk that a partially informed audience might believe that
a film that must be registered with the Department of Justice
is suspect, but there is no evidence that this suspicion-
to the degree it exists-has had the effect of Government
censorship.
Third, Congress' use of the term "political propaganda"
does not lead us to suspend the respect we normally owe to
the Legislature's power to define the terms that it uses in
legislation. We have no occasion here to decide the permis-
sible scope of Congress' "right to speak";"8 we simply view
this particular choice of language, statutorily defined in a
neutral and evenhanded manner, as one that no constitutional
provision prohibits the Congress from making. Nor do we
agree with the District Court's assertion that Congress' use
of the term "political propaganda" was "a wholly gratuitous
step designed to express the suspicion with which Congress
regarded the materials." 619 F. Supp., at 1125. It is axio-
matic that the statutory definition of the term excludes un-
stated meanings of that term. Colautti v. Franklin, 439
U. S. 379, 392, and n. 10 (1979). Congress' use of the term
"propaganda" in this statute, as indeed in other legislation,
has no pejorative connotation.19 As judges it is our duty to
"The implications of judicial parsing of statutory language to determine

if Congress' word choices violate the First Amendment are discussed in
Block v. Meese, 253 U. S. App. D. C., at 327-328, 793 F. 2d, at 1313-1314.
"1See, e. g., 26 U. S. C. § 501(c)(3) (excluding from the charitable deduc-
tion those charitable organizations whose activities include in substantial
part "carrying on propaganda, or otherwise attempting, to influence legis-
Page 30 of 39
MEESE v. KEENE
465 BLACKMUN, J., dissenting in part
construe legislation as it is written, not as it might be read by

a layman, or as it might be understood by someone who has
not even read it. If the term "political propaganda" is con-
strued consistently with the neutral definition contained in
the text of the statute itself, the constitutional concerns
voiced by the District Court completely disappear.
The judgment of the District Court is reversed, and the
case is remanded for further proceedings consistent with this
opinion.
It is so ordered.
JUSTICE SCALIA took no part in the consideration or deci-

sion of this case.
JUSTICE BLACKMUN, with whom JUSTICE BRENNAN and
JUSTICE MARSHALL join, dissenting in part.
The Court, in this case today, fails to apply the long-
established "principle that the freedoms of expression must
be ringed about with adequate bulwarks." Bantam Books,
Inc. v. Sullivan, 372 U. S. 58, 66 (1963). While I agree with
the Court's conclusion that appellee has standing, I do not
agree that the designation "political propaganda," imposed
by the Department of Justice on three films from Canada
about acid rain and nuclear war, pursuant to the Foreign
lation"); 36 U. S. C. § 1304(a) (no substantial part of the activities of United

Services Organizations "shall involve carrying on propaganda, or otherwise
attempting to influence legislation"); 5 U. S. C. § 4107(b)(1) (agency may
not train employee by, in, or through a non-Government facility a substan-
tial part of the activities of which is "carrying on propaganda, or otherwise
attempting, to influence legislation").
Like "propaganda," the word "lobbying" has negative connotations.
See The New Columbia Encyclopedia 1598 (1975) ("The potential for cor-
ruption ... has given lobbying an unsavory connotation"). Although the
Federal Regulation of Lobbying Act, 2 U. S. C. §§ 261-270, uses this se-
mantically slanted word, we are not aware of any suggestion that these
negative connotations violate the First Amendment. See United States v.
Harriss, 347 U. S. 612 (1954) (construing and upholding constitutionality
of statute's registration and reporting requirements).
Page 31 of 39
Attachment
GOULD v. GOULD.
146. Syllabus.
as was assumed by the Missouri court. Deaths were

occurring between the time of the levy and the time when
so much of it as might be paid would be paid in. The
assessment was for the purpose of keeping up a fund of
$300,000 to meet deaths promptly, as they occurred.
Without giving the figures in detail it is enough to say
that it clearly appears that the amount of the assessment,
$322,378.48, was not in excess of what the subsequently
rendered Connecticut judgment allowed. It necessarily
was levied as an estimate. There was no probability that
it would lead to even a temporary excess over $300,000, to
be applied to the next assessment laid. We are of opinion
that full~faith and credit was not given to the Connecticut
record and that for that reason the present judgments
must be reversed.
Judgments reversed.
GOULD v. GOULD.
ERROR TO THE SUPREME COURT OF THE STATE OF NEW YORK.
No. 41. Submitted November 8, 1917.-Decided November 19, 1917.
Alimony paid monthly to a divorced wife under a decree of court is

not taxable as "income" under the Income Tax Act of October 3,
1913, 38 Stat. 114, 166.
In the interpretation of taxing statutes it is the established rule not
to extend their provisions, by implication, beyond the clear import
of the language used, or to enlarge their operations so as to embrace
matters not specifically pointed out. Doubts are resolved against
the Government.
168 App. Div. 900, affirmed.
THE case is stated in the opinion.
Page 32 of 39
GOULD v. GOULD.
151. 'Opinion of the Court.
or sales, or dealings in property, whether real or personal,

growing out of the ownership or use of or interest in real
or personal property, also from interest, rent, dividends,
securities, or the transaction of any lawful business carried
on for gain or profit, or gains or profits and income derived
from any source whatever, including the income from
but not the value of property acquired by gift, bequest,
devise, or descent: . .
In the interpretation of statutes levying taxes it is the
established rule not to extend their provisions, by im-
plication, beyond the clear import of the language used,
or to enlarge their operations so as to embrace matters
not specifically pointed out. In case of doubt they are
construed most strongly against the Government, and
in favor of the citizen. United States v. Wigglesworth, 2
Story, 369; American Net & Twine Co. v. Worthington,
141 U. S. 468, 474; Benziger v. United States, 192 U. S.
38, 55.
As appears from the above quotations, the net income
upon which subdivision 1 directs that an annual tax shall
be assessed, levied, collected and paid is defined in division
B. The use of the word itself in the definition of "income"
causes some obscurity, but we are unable to assert that
alimony paid to a divorced wife under a decree of court
falls fairly within any of the terms employed.
In Audubon v. Shufeldt, 181 U. S. 575, 577, 578, we said:
"Alimony does not arise from any business transaction,
but from the relation of marriage. It is not founded on
contract, express or implied, but on the natural and legal
duty of the husband to support the wife. The general
obligation to support is made specific by the decree of the
court of appropriate jurisdiction. . . . Permanent
alimony is regarded rather as a portion of the husband's es-
tate to which the wife is equitably entitled, than as strictly
a debt; alimony from time to time may be regarded as a
portion of his current income or earnings; . .
/1 /2020
4 USC 72: Public offices; at seat of Government

Te t contains those laws in effect on Septe er 15 2020
From Title 4-FLAG AND SEAL, SEAT OF GOVERNMENT, AND THE STATES
C A T 3-S AT T N NT
Jump To:
Source Credit
§72. Public offices; at seat of Government

All offices attached to the seat of govern ent shall e e ercised in the istrict of Colu ia and not elsewhere
e cept as otherwise e pressl provided law.
ul 30 1 4 ch. 38 1 Stat. 43 .
1/1
3/1/2021 The Constitution of the United States: A Transcription | National Archives
Page 34 of 39
Attachment
Top
The Constitution of the United States: A

Transcription
Note: The following text is a transcription of the Constitution as it was inscribed by Jacob
Shallus on parchment (the document on display in the Rotunda at the National Archives
Museum.) The spelling and punctuation reflect the original.
We the People of the United States, in Order to form a more perfect Union,
establish Justice, insure domestic Tranquility, provide for the common defence,
promote the general Welfare, and secure the Blessings of Liberty to ourselves
and our Posterity, do ordain and establish this Constitution for the United
States of America.
Article. I.
Section. 1.
All legislative Powers herein granted shall be vested in a Congress of the United States, which
shall consist of a Senate and House of Representatives.
Section. 2.
The House of Representatives shall be composed of Members chosen every second Year by the
People of the several States, and the Electors in each State shall have the Qualifications
requisite for Electors of the most numerous Branch of the State Legislature.
No Person shall be a Representative who shall not have attained to the Age of twenty five Years,
and been seven Years a Citizen of the United States, and who shall not, when elected, be an
Inhabitant of that State in which he shall be chosen.
Representatives and direct Taxes shall be apportioned among the several States which may be
included within this Union, according to their respective Numbers, which shall be determined
by adding to the whole Number of free Persons, including those bound to Service for a Term of
Years, and excluding Indians not taxed, three fi hs of all other Persons. The actual Enumeration
https://www.archives.gov/founding-docs/constitution-transcript#toc-section-8- 1/13
Page 35 of 39
All Bills for raising Revenue shall originate in the House of Representatives; but the Senate may
propose or concur with Amendments as on other Bills.
Every Bill which shall have passed the House of Representatives and the Senate, shall, before it
become a Law, be presented to the President of the United States; If he approve he shall sign it,
but if not he shall return it, with his Objections to that House in which it shall have originated,
who shall enter the Objections at large on their Journal, and proceed to reconsider it. If a er
such Reconsideration two thirds of that House shall agree to pass the Bill, it shall be sent,
together with the Objections, to the other House, by which it shall likewise be reconsidered,
and if approved by two thirds of that House, it shall become a Law. But in all such Cases the
Votes of both Houses shall be determined by yeas and Nays, and the Names of the Persons
voting for and against the Bill shall be entered on the Journal of each House respectively. If any
Bill shall not be returned by the President within ten Days (Sundays excepted) a er it shall have
been presented to him, the Same shall be a Law, in like Manner as if he had signed it, unless the
Congress by their Adjournment prevent its Return, in which Case it shall not be a Law.
Every Order, Resolution, or Vote to which the Concurrence of the Senate and House of
Representatives may be necessary (except on a question of Adjournment) shall be presented to
the President of the United States; and before the Same shall take E ect, shall be approved by
him, or being disapproved by him, shall be repassed by two thirds of the Senate and House of
Representatives, according to the Rules and Limitations prescribed in the Case of a Bill.
Section. 8.
The Congress shall have Power To lay and collect Taxes, Duties, Imposts and Excises, to pay the
Debts and provide for the common Defence and general Welfare of the United States; but all
Duties, Imposts and Excises shall be uniform throughout the United States;
To borrow Money on the credit of the United States;
To regulate Commerce with foreign Nations, and among the several States, and with the Indian
Tribes;
To establish an uniform Rule of Naturalization, and uniform Laws on the subject of
Bankruptcies throughout the United States;
To coin Money, regulate the Value thereof, and of foreign Coin, and fix the Standard of Weights
and Measures;
To provide for the Punishment of counterfeiting the Securities and current Coin of the United
States;
To establish Post O ices and post Roads;

To promote the Progress of Science and useful Arts, by securing for limited Times to Authors
and Inventors the exclusive Right to their respective Writings and Discoveries;
Page 36 of 39
To constitute Tribunals inferior to the supreme Court;

To define and punish Piracies and Felonies committed on the high Seas, and O ences against
the Law of Nations;
To declare War, grant Letters of Marque and Reprisal, and make Rules concerning Captures on
Land and Water;
To raise and support Armies, but no Appropriation of Money to that Use shall be for a longer
Term than two Years;
To provide and maintain a Navy;

To make Rules for the Government and Regulation of the land and naval Forces;
To provide for calling forth the Militia to execute the Laws of the Union, suppress Insurrections
and repel Invasions;
To provide for organizing, arming, and disciplining, the Militia, and for governing such Part of
them as may be employed in the Service of the United States, reserving to the States
respectively, the Appointment of the O icers, and the Authority of training the Militia according
to the discipline prescribed by Congress;
To exercise exclusive Legislation in all Cases whatsoever, over such District (not exceeding ten
Miles square) as may, by Cession of particular States, and the Acceptance of Congress, become
the Seat of the Government of the United States, and to exercise like Authority over all Places
purchased by the Consent of the Legislature of the State in which the Same shall be, for the
Erection of Forts, Magazines, Arsenals, dock-Yards, and other needful Buildings;—And
To make all Laws which shall be necessary and proper for carrying into Execution the foregoing
Powers, and all other Powers vested by this Constitution in the Government of the United
States, or in any Department or O icer thereof.
Section. 9.
The Migration or Importation of such Persons as any of the States now existing shall think
proper to admit, shall not be prohibited by the Congress prior to the Year one thousand eight
hundred and eight, but a Tax or duty may be imposed on such Importation, not exceeding ten
dollars for each Person.
The Privilege of the Writ of Habeas Corpus shall not be suspended, unless when in Cases of
Rebellion or Invasion the public Safety may require it.
No Bill of Attainder or ex post facto Law shall be passed.
No Capitation, or other direct, Tax shall be laid, unless in Proportion to the Census or
enumeration herein before directed to be taken.

Syllabus. 324 U. S.
HOOVEN & ALLISON CO. v. EVATT, TAX COMMIS-

SIONER OF OHIO.
CERTIORARI TO THE SUPREME COURT OF OHIO.
No 38. Argued November 7, 8, 1944.-Decided April 9, 1945.
1. Where, upon review here of state court decisions, the existence

of an asserted federal right or immunity depends upon the ap-
praisal of undisputed facts of record, or where reference to the
facts is necessary to the determination of the precise meaning of
the federal right or immunity, as applied, this Court is free to
reexamine the facts as well as the law in order to determine for
itself whether the asserted right or immunity is to be sustained.
P. 659.
2. Since it appears on consideration of petitioner's course of business
and of the circumstances attending the importation that petitioner
was the inducing and efficient cause of bringing the fibers into the
country, which is importation, petitioner, not the foreign sellers or
the agents, was the importer of fibers brought from the Philippine
Islands and other places outside the United States, and the consti-
tutional immunity from state taxation of the imported fibers sur-
vived their delivery to petitioner. Pp. 659, 664.
3. For the purpose of determining whether petitioner was the importer
in the constitutional sense, it is immaterial whether title to the
merchandise vested in the petitioner at the time of shipment or
only after its arrival in this country. P. 662.
4. When merchandise is brought here from another country, the
extent of its immunity from state taxation turns on the essential
nature of the transaction, considered in the light of the constitu-
tional purpose, and not on the formalities with which the importa-
tion is conducted or on the technical procedures by which it is
effected. P. 663.
5. The purpose of the constitutional prohibition of state taxes on
imports is to protect the exclusive power of the national government
to tax imports and to prevent what in matter of substance would
amount to the imposition of additional import duties by States
in which the property might be found or stored before its sale or use.
P. 664.
6. The constitutional immunity of the imports from state taxation
was not lost by their storage (in the original packages) in ware-
Page 38 of 39
HOOVEN & ALLISON CO. v. EVATT.

652 Opinion of the Court.
power of the national government to lay and collect cus-

toms duties upon such merchandise, is precisely the same
as in the case of that of foreign origin. Hence it is plain
that such importations, although not of foreign origin, are
within the design and purpose of the constitutional prohi-
bition against the local taxation of imports.
We find it impossible to say that merely because mer-
chandise, brought into the country from a place without,
does not come from a foreign country, it is not an import
envisaged by the words and purpose of the constitutional
prohibition. The interpretation in Brown v. Maryland,
supra, the occasional judicial decisions that foreign origin
s not a necessary characteristic of imports so long as they
are brought into the country from a place without it, and
the purpose of the constitutional prohibition, are alike
persuasive that there may be imports in the constitutional
sense which do not have a foreign origin.
The fact that the merchandise here in question did not
come from a foreign country, if the contention be accepted
that the Philippines are not to be regarded as such, is
therefore without significance. It is material only whether
it came from a place without the "country." Hence, in
determining what are imports for constitutional purposes,
we must ascertain the territorial limits of the "country"
into which they are brought. Obviously, if the Philippines
are to be regarded as a part of the United States in this
sense, merchandise brought from the Philippines to the
United States would not be brought into the United States
from a place without, and would not be imports, more than
articles transported from one state to another.
The term "United States" may be used in any one of
several senses. It may be merely the name of a sovereign
occupying the position analogous to that of other sov-
ereigns in the family of nations. It may designate the ter-
ritory over which the sovereignty of the United States ex-
Page 39 of 39

tends, or it may be the collective name of the states which

are united by and under the Constitution.
When Brown v. Maryland, supra, was decided, the
United States was without dependencies or territories out-
side its then territorial boundaries on the North American
continent, and the Court had before it only the question
whether foreign articles brought into the State of Mary-
land could be subjected to state taxation. It seems plain
that Chief Justice Marshall, in his reference to imports as
articles brought into the country, could have had reference
only to articles brought into a state which is one of the
states united by and under the Constitution, and in which
alone the constitutional prohibition here involved is
applicable.
The relation of the Philippines to the United States,
taken as the collective name of the states which are united
by and under the Constitution, is in many respects dif-
ferent from the status of those areas which, when the Con-
stitution was adopted, were brought under the control of
Congress and which were ultimately organized into states
of the United States. See Balzac v. Porto Rico, 258 U. S.
298, 304-305, and cases cited. Hence we do not stop to
inquire whether articles brought into such territories or
brought from such territories into a state, could have been
regarded as imports, constitutionally immune from state
taxation. We confine the present discussion to the ques-
tion whether such articles, brought from the Philippines
and introduced into the United States, are imports so
immune.
We have adverted to the fact that the reasons for pro-
tecting from interference, by state taxation, the consti-
a See Langdell, "The Status of our New Territories," 12 Harv. L.
Rev. 365, 371; see also Thayer, "Our New Possessions," 12 Harv. L.
Rev. 464; Thayer, "The Insular Tariff Cases in the Supreme Court,"
15 Harv. L. Rev. 164; Littlefield, "The Insular Cases," 15 Harv. L.
Rev. 169, 281.
CLEAR FORM
To: Representative
Washington, DC 20515 Cert. mail #:

Sen1 street address

Sen2 street address
From:
Re: Petition to Correct my Legal Conclusions about “Trade or

Business” Tax Laws if Erroneous, or to Investigate
Widespread Misapplication of these Laws by Government
Dear
In this letter I present my legal conclusions about:

1. The meaning of the term “trade or business" in federal tax
laws.
2. Who is required by law to pay self-employment income tax.
3. Who is required by law to report which payment information to
the IRS.
Understanding who is subject to the laws on information reporting and

self-employment income taxes will enable us to understand who is not
subject to those laws.
Page 2 of 33
I then ask you to correct me if you can show me I am wrong.
My legal conclusions are based solely on the Internal Revenue Code

(IRC) as interpreted by the US Supreme Court. If you find no fault with my
findings in the law, then please treat this letter as my petition for Congress
to investigate and stop the broad misapplication of these laws by the
Internal Revenue Service (IRS), the Department of Justice (DOJ), and even
some federal judges.
Nearly all federal laws and IRS forms and publications related to the
federal law on self-employment income tax and third-party information
reports (such as IRS 1099 and K-1 forms) depend on the legal definition of
the term “trade or business” in the IRC. To correctly understand these laws
and forms, we must know the meaning of this term as used in the federal
tax laws.
1. Definition of the term “Trade or Business”

The definition of the statutory term “trade or business” is found in IRC
§ 7701, Definitions, paragraph (a)(26) (Attachment A), which states:
“(a) When used in this title [Title 26, the Internal Revenue
Code], … (26) The term "trade or business" includes the
performance of the functions of a public office.” 1 2
So, we see from this unexpectedly short IRC definition that the term
“trade or business” only includes “the performance of the functions of a
public office” (doing government work). Does the term “trade or business”
include ordinary trades and ordinary businesses? For the answer, we need
1
Emphasis added to all quotes in this letter unless noted otherwise.
2
The quotes and attachments in this letter referencing the IRC (Title 26) or other titles of the United States
Code (U.S.C.) were taken directly from the official code published on the website of the Office of the Law
Revision Counsel of the US House of Representatives found at uscode.house.gov. Only pertinent pages
are attached, with quotes highlighted for your convenience.
This petition is part of Freedom Law School's First Amendment Petitions to Congress campaign. See LiveFreeNow.org.
Page 3 of 33
to look to the Supreme Court of the United States (U.S. Supreme Court) for
guidance.
U.S. Supreme Court on Statutory Definitions

The US Supreme Court affirmed a well-established rule of law in
Stenberg v. Carhart, 530 U.S. 914, 942 (2000) (Attachment B) 3, stating:
“When a statute includes an explicit definition, we must
follow that definition, even if it varies from that term’s
ordinary meaning. Meese v. Keene, 481 U. S. 465, 484–485
(1987) (‘It is axiomatic [obvious] that the statutory definition
of [a] term excludes unstated meanings of that term’)”
This clearly means that we cannot rely on the commonly understood

meanings or dictionary definitions, and that everything is automatically
excluded unless it is specifically included in the statutory (legal)
definition.
This rule of law especially applies to tax laws. In case you have any
doubt about this, take note of the US Supreme Court’s unanimous ruling
in Gould v. Gould, 245 US 151, 153 (1917) (Attachment C), which states that:
“In the interpretation of statutes [laws] levying [imposing]
taxes, it is the established rule not to extend their provisions
by implication beyond the clear import of the language
used, or to enlarge their operations so as to embrace [include]
matters not specifically pointed out. In case of doubt, they
are construed most strongly against the government [power
to tax] and in favor of the citizen [not being taxed].”
3
The quotes and attachments in this letter referencing opinions of the Supreme Court of the United States (“US
Supreme Court”) were taken directly from the official “United States Reports”. Official United States Reports
before 1991 can be found on the Library of Congress website at loc.gov/collections/united-states-reports, and
from 1991 on can be found on the US Supreme Court’s web page at supremecourt.gov/opinions/USReports.aspx.
Only pertinent pages are attached, with quotes highlighted for your convenience.
Page 4 of 33
Therefore, there can be no doubt that the ordinary meanings of the

words ‘trade’ and ‘business’ do not legally apply to the IRC definition of the
term “trade or business”, which clearly only includes “the performance of
the functions of a public office” or doing government work.
However, the term “public office” does not refer to any ‘public office’
anywhere in the world. The term refers only to a federal “public office”.
This is made clear by 4 USC § 72, “Public offices; at seat of Government”
(Attachment D), which states:
“All offices attached to the seat of government [all
public offices] shall be exercised in the District of
Columbia, and not elsewhere [not in the 50 states],
except as otherwise expressly provided by law [for
military bases, et cetera].”
This complies with the U.S. Constitution, which states in Article 1,
Section 8, clause 17 (Attachment E):
Legislation in all Cases whatsoever, over such District
(not exceeding ten Miles square) as may …become the
Seat of the Government of the United States [the
federal government] …” 4
In other words, the phrase “trade or business” when used in IRC
§ 6051(a) really means work done on behalf of the federal government.
2. Self-employment Income Tax Law

The IRC requirement to pay self-employment income tax is found in
IRC § 1401(a) & (b) (Attachment F), which imposes three separate taxes for
4
This quote and attachment were taken directly from the transcription of the Constitution of the United
States (U.S. Constitution) published by the federal government’s U.S. National Archives and Records
Administration on their web page archives.gov/founding-docs/constitution-transcript.
Page 5 of 33
Social Security and Medicare on “self-employment income”.
The term “self-employment income” is defined in IRC § 1402(b)

(Attachment G), which states:
“The term ‘self-employment income’ means the net earnings
from self-employment derived by an individual …”
The term “net earnings from self-employment” is defined in IRC

§ 1402(a) (Attachment G), which states:
“The term ‘net earnings from self-employment’ means the
gross income derived by an individual from any trade or
business [doing federal government work] carried on by such
individual, less the deductions allowed by this subtitle which
are attributable to such trade or business [federal
government work], plus his distributive share … from any
trade or business [official federal government work] carried
on by a partnership of which he is a member …”
Clearly, in the definition of the term “trade or business”, Congress chose

to only include individuals who are doing the work of federal public offices.
As we know from the U.S. Supreme Court decisions on page 3 of this letter,
all other individuals are necessarily excluded from this special definition.
3. Third-party Information Reporting Laws

The IRS requires certain payers to report certain payment information
on IRS Form 1099-NEC, “Non-employee Compensation” (Attachment H),
based on IRC § 6041(a), “Information at Source” (Attachment I):
“All persons engaged in a trade or business [doing federal
government work] and making payment in the course of such
trade or business [federal government work] to another
person …shall render [provide] a true and accurate return
Page 6 of 33
[report] to the Secretary …”
IRS publication “2021 Instructions for Forms 1099-MISC and 1099-

NEC” (Attachment J) 5 is even more strongly worded. On page 8 the IRS
cautions:
“Report on Form 1099-NEC only when payments are made in
the course of your trade or business [federal government
work].”
Likewise, the IRS web page, “Am I Required to File a Form 1099 or
Other Information Return?” (Attachment K), states that 1099-MISC and
other 1099 forms (1099-INT, -DIV, -R, -K, -S, -B, -A, and -C), plus 1098
and 8937 forms, are to be used only to report payments made “as part of
your trade or business” (federal government work) for payments made
“in the course of your trade or business [federal government work]”.
Emphasis added.
The same IRS web page also states:
“You are not required [IRS emphasis] to file information
return(s) if …You are not engaged in a trade or business
[not doing federal government work].”
Getting the TIN for 1099 Forms

To properly report “trade or business” payments to the IRS each
January, a person “engaged in a trade or business” (doing federal
government work) must obtain the taxpayer identification number from
the person to whom they made the payment or payments.
This purpose of Form W-9 can be confirmed by looking at the bottom of

the W-9 form (Attachment L) at the section titled “Purpose of Form”, which
5
The forms and quotes in this letter and attachments that reference the Internal Revenue Service (IRS)
were taken directly from the irs.gov website. Only pertinent pages are attached, with quotes highlighted
for your convenience.
Page 7 of 33
states:
“An individual or entity who is required to file an
information return with the IRS [a Form 1099 “Payer”] must
obtain your correct taxpayer information number (TIN) …to
report on an information return the amount paid to you, or
other amount reportable on an information return.”
The W-9 “Purpose of Form” section then lists several examples of

various 1099 and 1098 forms, such as 1099-MISC.
If a person is not “engaged in a trade or business” (doing federal

government work), they are not “required to file an information return
[such as IRS Form 1099 or K-1] with the IRS”. Therefore, they are not
required to “obtain your correct taxpayer information number (TIN)”,
with an IRS Form W-9 or by any other means.
Summary
We see from all the above that only persons engaged in a “trade or
business” (federal government work) are required (or authorized) to:
1) File and pay self-employment income tax.
2) Report payment information to the IRS on an IRS Form 1099, K-
1, or other form.
3) Request a TIN from a payee on an IRS Form W-9 or by any other
means.
My Legal Conclusions
Given all the above:
1. The only contractors required to pay self-employment taxes are
those in which the contract work is connected with performing
(doing) federal government work.
Page 8 of 33
2. The only “trade or business” required to file IRS 1099 forms or

other federally taxable payment information is a federal government
agency or instrumentality.
According to the U.S. Supreme Court’s affirmations of well-established

rules of law applying especially to tax laws, all non-federal contractors
in the 50 states (or for that matter, anywhere else in the world) are
therefore excluded from the above quoted “trade or business” tax laws.
My Declaration
I hereby declare that I do no federal government work, so I receive no
“trade or business” income. Therefore I receive no “self-employment
income” and am not required by federal law to file and pay self-
employment income taxes.
Nor am I paid by any entity who does the work of government, so I

receive no payments from any person “engaged in a trade or business”.
Therefore, any 1099 or K-1 forms or other information returns being sent
to the IRS and reporting payments made to me as if those payments were
taxable income, are incorrect.
Petition Summary
Thank you for the service you are providing for our country as a
member of Congress. I am asking you, as my representative in Congress,
to please correct me if you find my legal conclusions are in error. In this
way I, and whoever pays me or advises whoever pays me, can properly
comply with these “trade or business” related laws and I can pay my fair
share of self-employment income taxes.
However, if instead you see that my legal conclusions, based solely on

the stated meaning of the law itself as understood by the U.S. Supreme
Court, are correct, then I ask that you and your fellow members of Congress
Page 9 of 33
put a stop to the widespread misapplication of these “trade or

business” laws by the Internal Revenue Service, the Department of Justice,
and even certain federal judges.
In either case, I kindly ask that you respond to my petition with a

specific, on point reply within 60 days of your receipt of this letter.
Sincerely,
List of Attached Documents
A. IRC § 7701(a)(26), Definition of the IRC term “Trade or Business”

B. Stenberg v. Carhart, 530 U.S. 914, 942 (2000)
C. Gould v. Gould, 245 US 151, 153 (1917)
D. 4 USC § 72, Public offices; at seat of Government
E. U.S. Constitution, Article 1, Section 8, clause 17
F. IRC § 1401(a) & (b), Rate of tax on self-employment income
G. IRC § 1402(a) & (b), Definition of IRC terms “net earnings from self-
employment” and “self-employment income”
H. IRS Form 1099-NEC, Non-employee Compensation
I. IRC § 6041(a), Information at Source
J. IRS publication, 2021 Instructions for Forms 1099-MISC and 1099-
NEC
K. IRS web page, “Am I Required to File a Form 1099 or Other
Information Return?”
L. IRS Form W-9, Request for Taxpayer Identification Number and
Certification
8/10/2021 tta me t Page 10 of 33
Text contains those laws in effect on August 9, 2021
Subtitle F-Procedure and Administration

CHAPTER 79-DEFINITIONS
(a) When used in this title, where not otherwise distinctly expressed or manifestly incompatible with the intent
thereof-
The term "person" shall be construed to mean and include an individual, a trust, estate, partnership, association,
company or corporation.
The term "partnership" includes a syndicate, group, pool, joint venture, or other unincorporated organization,
through or by means of which any business, financial operation, or venture is carried on, and which is not, within the
meaning of this title, a trust or estate or a corporation; and the term "partner" includes a member in such a syndicate,
group, pool, joint venture, or organization.
The term "corporation" includes associations, joint-stock companies, and insurance companies.
The term "domestic" when applied to a corporation or partnership means created or organized in the United States
or under the law of the United States or of any State unless, in the case of a partnership, the Secretary provides
otherwise by regulations.
The term "foreign" when applied to a corporation or partnership means a corporation or partnership which is not
domestic.
The term "fiduciary" means a guardian, trustee, executor, administrator, receiver, conservator, or any person
acting in any fiduciary capacity for any person.
The term "stock" includes shares in an association, joint-stock company, or insurance company.
The term "shareholder" includes a member in an association, joint-stock company, or insurance company.
The term "United States" when used in a geographical sense includes only the States and the District of
Columbia.
The term "State" shall be construed to include the District of Columbia, where such construction is necessary to
carry out provisions of this title.
The term "Secretary of the Treasury" means the Secretary of the Treasury, personally, and shall not include any
delegate of his.
This petition is part of Freedom Law School's First Amendment Petitions to Congress campaign. See LiveFreeNow.org. 1/27
8/10/2021
Page 11 of 33
Development under part A or part B of title I of the Housing Act of 1949, as amended, or located within any area
covered by a program eligible for assistance under section 103 of the Demonstration Cities and Metropolitan
Development Act of 1966, as amended, and loans made for the improvement of any such real property,
(vii) loans secured by an interest in educational, health, or welfare institutions or facilities, including structures
designed or used primarily for residential purposes for students, residents, and persons under care, employees,
or members of the staff of such institutions or facilities,
(viii) property acquired through the liquidation of defaulted loans described in clause (v), (vi), or (vii),
(ix) loans made for the payment of expenses of college or university education or vocational training, in
accordance with such regulations as may be prescribed by the Secretary,
(x) property used by the association in the conduct of the business described in subparagraph (B), and
(xi) any regular or residual interest in a REMIC, but only in the proportion which the assets of such REMIC
consist of property described in any of the preceding clauses of this subparagraph; except that if 95 percent or
more of the assets of such REMIC are assets described in clauses (i) through (x), the entire interest in the
REMIC shall qualify.
At the election of the taxpayer, the percentage specified in this subparagraph shall be applied on the basis of the
average assets outstanding during the taxable year, in lieu of the close of the taxable year, computed under regulations
prescribed by the Secretary. For purposes of clause (v), if a multifamily structure securing a loan is used in part for
nonresidential purposes, the entire loan is deemed a residential real property loan if the planned residential use
exceeds 80 percent of the property's planned use (determined as of the time the loan is made). For purposes of clause
(v), loans made to finance the acquisition or development of land shall be deemed to be loans secured by an interest in
residential real property if, under regulations prescribed by the Secretary, there is reasonable assurance that the
property will become residential real property within a period of 3 years from the date of acquisition of such land; but
this sentence shall not apply for any taxable year unless, within such 3-year period, such land becomes residential real
property. For purposes of determining whether any interest in a REMIC qualifies under clause (xi), any regular interest
in another REMIC held by such REMIC shall be treated as a loan described in a preceding clause under principles
similar to the principles of clause (xi); except that, if such REMIC's are part of a tiered structure, they shall be treated
as 1 REMIC for purposes of clause (xi).
For the purpose of applying the provisions of section 79 with respect to group-term life insurance purchased for
employees, for the purpose of applying the provisions of sections 104, 105, and 106 with respect to accident and
health insurance or accident and health plans, and for the purpose of applying the provisions of subtitle A with
respect to contributions to or under a stock bonus, pension, profit-sharing, or annuity plan, and with respect to
distributions under such a plan, or by a trust forming part of such a plan, and for purposes of applying section 125
with respect to cafeteria plans, the term "employee" shall include a full-time life insurance salesman who is
considered an employee for the purpose of chapter 21.
The term "levy" includes the power of distraint and seizure by any means.
The term "Attorney General" means the Attorney General of the United States.
The term "taxable year" means the calendar year, or the fiscal year ending during such calendar year, upon the
basis of which the taxable income is computed under subtitle A. "Taxable year" means, in the case of a return made
for a fractional part of a year under the provisions of subtitle A or under regulations prescribed by the Secretary, the
period for which such return is made.
The term "fiscal year" means an accounting period of 12 months ending on the last day of any month other than
December.
The terms "paid or incurred" and "paid or accrued" shall be construed according to the method of accounting upon
the basis of which the taxable income is computed under subtitle A.
The term "trade or business" includes the performance of the functions of a public office.
The term "Tax Court" means the United States Tax Court.
Any term used in this subtitle with respect to the application of, or in connection with, the provisions of any other
subtitle of this title shall have the same meaning as in such provisions.
Page 12 of 33
914 OCTOBER TERM, 1999
tta me t
Syllabus
STENBERG, ATTORNEY GENERAL OF NEBRASKA,

et al. v. CARHART
certiorari to the united states court of appeals for

the eighth circuit
No. 99–830. Argued April 25, 2000—Decided
—Decided June 28, 2000
The Constitution offers basic protection to a woman’s right to choose
whether to have an abortion. Roe v. Wade, 410 U. S. 113; Planned Par-
enthood of Southeastern Pa. v. Casey, 505 U. S. 833. Before fetal viabil-
ity, a woman has a right to terminate her pregnancy, id., at 870 (plurality
opinion), and a state law is unconstitutional if it imposes on the woman’s
decision an “undue burden,” i. e., if it has the purpose or effect of placing
a substantial obstacle in the woman’s path, id., at 877. Postviability,
the State, in promoting its interest in the potentiality of human life,
may regulate, and even proscribe, abortion except where “necessary, in
appropriate medical judgment, for the preservation of the [mother’s] life
or health.” E. g., id., at 879. The Nebraska law at issue prohibits any
“partial birth abortion” unless that procedure is necessary to save the
mother’s life. It defines “partial birth abortion” as a procedure in
which the doctor “partially delivers vaginally a living unborn child be-
fore killing the . . . child,” and defines the latter phrase to mean “inten-
tionally delivering into the vagina a living unborn child, or a substantial
portion thereof, for the purpose of performing a procedure that the
[abortionist] knows will kill the . . . child and does kill the . . . child.”
Violation of the law is a felony, and it provides for the automatic revoca-
tion of a convicted doctor’s state license to practice medicine. Respond-
ent Carhart, a Nebraska physician who performs abortions in a clinical
setting, brought this suit seeking a declaration that the statute violates
the Federal Constitution. The District Court held the statute unconsti-
tutional. The Eighth Circuit affirmed.
Held: Nebraska’s statute criminalizing the performance of “partial birth
abortion[s]” violates the Federal Constitution, as interpreted in Casey
and Roe. Pp. 922–946.
(a) Because the statute seeks to ban one abortion method, the Court
discusses several different abortion procedures, as described in the evi-
dence below and the medical literature. During a pregnancy’s second
trimester (12 to 24 weeks), the most common abortion procedure is “dila-
tion and evacuation” (D&E), which involves dilation of the cervix, re-
moval of at least some fetal tissue using nonvacuum surgical instru-
ments, and (after the 15th week) the potential need for instrumental
Page 13 of 33
942 STENBERG v. CARHART
Opinion of the Court
F. Supp. 2d, at 471; A Choice for Women, 54 F. Supp. 2d, at

1155; Causeway Medical Suite, 43 F. Supp. 2d, at 614–615;
Planned Parenthood of Central N. J. v. Verniero, 41 F.
Supp. 2d 478, 503–504 (NJ 1998); Eubanks v. Stengel, 28
F. Supp. 2d 1024, 1034–1035 (WD Ky. 1998); Planned Par-
enthood of Southern Ariz., Inc. v. Woods, 982 F. Supp. 2d
1369, 1378 (Ariz. 1997); Kelley, 977 F. Supp. 2d, at 1317;
but cf. Richmond Medical Center v. Gilmore, 144 F. 3d
326, 330–332 (CA4 1998) (Luttig, J., granting stay).
Regardless, even were we to grant the Attorney Gener-
al’s views “substantial weight,” we still have to reject his
interpretation, for it conflicts with the statutory language
discussed supra, at 940. The Attorney General, echoed by
the dissents, tries to overcome that language by relying
on other language in the statute; in particular, the words
“partial birth abortion,” a term ordinarily associated with
the D&X procedure, and the words “partially delivers vagi-
nally a living unborn child.” Neb. Rev. Stat. Ann. § 28–
326(9) (Supp. 1999). But these words cannot help the At-
torney General. They are subject to the statute’s further
explicit statutory definition, specifying that both terms
include “delivering into the vagina a living unborn child,
or a substantial portion thereof.” Ibid. When a statute
includes an explicit definition, we must follow that defini-
tion, even if it varies from that term’s ordinary meaning.
Meese v. Keene, 481 U. S. 465, 484–485 (1987) (“It is axio-
matic that the statutory definition of the term excludes
unstated meanings of that term”); Colautti v. Franklin,
439 U. S., at 392–393, n. 10 (“As a rule, ‘a definition which
declares what a term “means” . . . excludes any meaning
that is not stated’ ”); Western Union Telegraph Co. v. Len-
root, 323 U. S. 490, 502 (1945); Fox v. Standard Oil Co. of
N. J., 294 U. S. 87, 95–96 (1935) (Cardozo, J.); see also 2A N.
Singer, Sutherland on Statutes and Statutory Construction
§ 47.07, p. 152, and n. 10 (5th ed. 1992) (collecting cases).
That is to say, the statute, read “as a whole,” post, at 998
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Text contains those laws in effect on September 13, 2022
CHAPTER 3-SEAT OF THE GOVERNMENT
All offices attached to the seat of government shall be exercised in the District of Columbia, and not elsewhere,
except as otherwise expressly provided by law.
(July 30, 1947, ch. 389, 61 Stat. 643 .)
Page 19 of 33
tta me t
CONSTITUTION OF THE UNITED STATES OF AMERICA—1787 1

WE THE PEOPLE of the United States, in Order to SECTION. 2. 1 The House of Representatives
form a more perfect Union, establish Justice, shall be composed of Members chosen every sec-
insure domestic Tranquility, provide for the ond Year by the People of the several States,
common defence, promote the general Welfare, and the Electors in each State shall have the
and secure the Blessings of Liberty to our- Qualifications requisite for Electors of the most
selves and our Posterity, do ordain and estab- numerous Branch of the State Legislature.
2 No Person shall be a Representative who
lish this Constitution for the United States of
America. shall not have attained to the Age of twenty five
Years, and been seven Years a Citizen of the
ARTICLE. I. United States, and who shall not, when elected,
SECTION 1. All legislative Powers herein grant- be an Inhabitant of that State in which he shall
ed shall be vested in a Congress of the United be chosen.
3 Representatives and direct Taxes shall be ap-
States, which shall consist of a Senate and
House of Representatives. portioned among the several States which may
be included within this Union, according to
1 This text of the Constitution follows the engrossed copy
their respective Numbers, which shall be deter-
signed by Gen. Washington and the deputies from 12 States. The mined by adding to the whole Number of free
small superior figures preceding the paragraphs designate Persons, including those bound to Service for a
clauses, and were not in the original and have no reference to Term of Years, and excluding Indians not taxed,
footnotes.
In May 1785, a committee of Congress made a report rec-
three fifths of all other Persons.2 The actual
ommending an alteration in the Articles of Confederation, but Enumeration shall be made within three Years
no action was taken on it, and it was left to the State Legisla- after the first Meeting of the Congress of the
tures to proceed in the matter. In January 1786, the Legislature United States, and within every subsequent
of Virginia passed a resolution providing for the appointment of
five commissioners, who, or any three of them, should meet such Term of ten Years, in such Manner as they shall
commissioners as might be appointed in the other States of the by Law direct. The Number of Representatives
Union, at a time and place to be agreed upon, to take into con- shall not exceed one for every thirty Thousand,
sideration the trade of the United States; to consider how far a
uniform system in their commercial regulations may be nec-
but each State shall have at Least one Rep-
essary to their common interest and their permanent harmony; resentative; and until such enumeration shall be
and to report to the several States such an act, relative to this made, the State of New Hampshire shall be enti-
great object, as, when ratified by them, will enable the United tled to chuse three, Massachusetts eight, Rhode-
States in Congress effectually to provide for the same. The Vir-
ginia commissioners, after some correspondence, fixed the first Island and Providence Plantations one, Con-
Monday in September as the time, and the city of Annapolis as necticut five, New-York six, New Jersey four,
the place for the meeting, but only four other States were rep- Pennsylvania eight, Delaware one, Maryland
resented, viz: Delaware, New York, New Jersey, and Pennsyl-
vania; the commissioners appointed by Massachusetts, New
six, Virginia ten, North Carolina five, South
Hampshire, North Carolina, and Rhode Island failed to attend. Carolina five, and Georgia three.
4 When vacancies happen in the Representation
Under the circumstances of so partial a representation, the com-
missioners present agreed upon a report, (drawn by Mr. Hamil- from any State, the Executive Authority thereof
ton, of New York,) expressing their unanimous conviction that
it might essentially tend to advance the interests of the Union
shall issue Writs of Election to fill such Vacan-
if the States by which they were respectively delegated would cies.
concur, and use their endeavors to procure the concurrence of 5 The House of Representatives shall chuse
the other States, in the appointment of commissioners to meet their Speaker and other Officers; and shall have
at Philadelphia on the Second Monday of May following, to take
into consideration the situation of the United States; to devise
the sole Power of Impeachment.
such further provisions as should appear to them necessary to SECTION. 3. 1 The Senate of the United States
render the Constitution of the Federal Government adequate to shall be composed of two Senators from each
the exigencies of the Union; and to report such an act for that State, chosen by the Legislature thereof,3 for six
purpose to the United States in Congress assembled as, when
agreed to by them and afterwards confirmed by the Legislatures
Years; and each Senator shall have one Vote.
of every State, would effectually provide for the same.
Congress, on the 21st of February, 1787, adopted a resolution in stitution, it had been ratified by the conventions chosen in each
favor of a convention, and the Legislatures of those States which State to consider it, as follows: Delaware, December 7, 1787;
had not already done so (with the exception of Rhode Island) Pennsylvania, December 12, 1787; New Jersey, December 18, 1787;
promptly appointed delegates. On the 25th of May, seven States Georgia, January 2, 1788; Connecticut, January 9, 1788; Massa-
having convened, George Washington, of Virginia, was unani- chusetts, February 6, 1788; Maryland, April 28, 1788; South Caro-
mously elected President, and the consideration of the proposed lina, May 23, 1788; New Hampshire, June 21, 1788; Virginia, June
constitution was commenced. On the 17th of September, 1787, the 25, 1788; and New York, July 26, 1788.
Constitution as engrossed and agreed upon was signed by all the The President informed Congress, on the 28th of January, 1790,
members present, except Mr. Gerry of Massachusetts, and that North Carolina had ratified the Constitution November 21,
Messrs. Mason and Randolph, of Virginia. The president of the 1789; and he informed Congress on the 1st of June, 1790, that
convention transmitted it to Congress, with a resolution stating Rhode Island had ratified the Constitution May 29, 1790. Ver-
how the proposed Federal Government should be put in oper- mont, in convention, ratified the Constitution January 10, 1791,
ation, and an explanatory letter. Congress, on the 28th of Sep- and was, by an act of Congress approved February 18, 1791, ‘‘re-
tember, 1787, directed the Constitution so framed, with the reso- ceived and admitted into this Union as a new and entire member
lutions and letter concerning the same, to ‘‘be transmitted to of the United States.’’
the several Legislatures in order to be submitted to a convention 2 The part of this clause relating to the mode of apportionment
of delegates chosen in each State by the people thereof, in con- of representatives among the several States has been affected by
formity to the resolves of the convention.’’ section 2 of amendment XIV, and as to taxes on incomes without
On the 4th of March, 1789, the day which had been fixed for apportionment by amendment XVI.
commencing the operations of Government under the new Con- 3 This clause has been affected by clause 1 of amendment XVII.
Page I
Page 20 of 33
CONSTITUTION OF THE UNITED STATES OF AMERICA—1787 Page II
2 Immediately after they shall be assembled in Judgment require Secrecy; and the Yeas and
Consequence of the first Election, they shall be Nays of the Members of either House on any
divided as equally as may be into three Classes. question shall, at the Desire of one fifth of those
The Seats of the Senators of the first Class shall Present, be entered on the Journal.
4 Neither House, during the Session of Con-
be vacated at the Expiration of the second Year,
of the second Class at the Expiration of the gress, shall, without the Consent of the other,
fourth Year, and of the third Class at the Expi- adjourn for more than three days, nor to any
ration of the sixth Year, so that one third may other Place than that in which the two Houses
be chosen every second Year; and if Vacancies shall be sitting.
happen by Resignation, or otherwise, during the SECTION. 6. 1 The Senators and Representatives
Recess of the Legislature of any State, the Exec- shall receive a Compensation for their Services,
utive thereof may make temporary Appoint- to be ascertained by Law, and paid out of the
ments until the next Meeting of the Legislature, Treasury of the United States.6 They shall in all
which shall then fill such Vacancies.4 Cases, except Treason, Felony and Breach of the
3 No Person shall be a Senator who shall not Peace, be privileged from Arrest during their
have attained to the Age of thirty Years, and Attendance at the Session of their respective
Houses, and in going to and returning from the
been nine Years a Citizen of the United States,
same; and for any Speech or Debate in either
and who shall not, when elected, be an Inhab-
House, they shall not be questioned in any other
itant of that State for which he shall be chosen.
4 The Vice President of the United States shall Place.
2 No Senator or Representative shall, during
be President of the Senate, but shall have no the Time for which he was elected, be appointed
Vote, unless they be equally divided. to any civil Office under the Authority of the
5 The Senate shall chuse their other Officers,
United States, which shall have been created, or
and also a President pro tempore, in the Ab- the Emoluments whereof shall have been
sence of the Vice President, or when he shall ex- encreased during such time; and no Person hold-
ercise the Office of President of the United ing any Office under the United States, shall be
States. a Member of either House during his Continu-
6 The Senate shall have the sole Power to try
ance in Office.
all Impeachments. When sitting for that Pur- SECTION. 7. 1 All Bills for raising Revenue shall
pose, they shall be on Oath or Affirmation. originate in the House of Representatives; but
When the President of the United States is the Senate may propose or concur with Amend-
tried, the Chief Justice shall preside: And no ments as on other Bills.
Person shall be convicted without the Concur- 2 Every Bill which shall have passed the House
rence of two thirds of the Members present. of Representatives and the Senate, shall, before
7 Judgment in Cases of Impeachment shall not
it become a Law, be presented to the President
extend further than to removal from Office, and of the United States; If he approve he shall sign
disqualification to hold and enjoy any Office of it, but if not he shall return it, with his Objec-
honor, Trust or Profit under the United States: tions to that House in which it shall have origi-
but the Party convicted shall nevertheless be nated, who shall enter the Objections at large on
liable and subject to Indictment, Trial, Judg- their Journal, and proceed to reconsider it. If
ment and Punishment, according to Law. after such Reconsideration two thirds of that
SECTION. 4. 1 The Times, Places and Manner of House shall agree to pass the Bill, it shall be
holding Elections for Senators and Representa- sent, together with the Objections, to the other
tives, shall be prescribed in each State by the House, by which it shall likewise be reconsid-
Legislature thereof; but the Congress may at ered, and if approved by two thirds of that
any time by Law make or alter such Regula- House, it shall become a Law. But in all such
tions, except as to the Places of chusing Sen- Cases the Votes of both Houses shall be deter-
ators. mined by yeas and Nays, and the Names of the
2 The Congress shall assemble at least once in Persons voting for and against the Bill shall be
every Year, and such Meeting shall be on the entered on the Journal of each House respec-
first Monday in December,5 unless they shall by tively. If any Bill shall not be returned by the
Law appoint a different Day. President within ten Days (Sundays excepted)
SECTION. 5. 1 Each House shall be the Judge of after it shall have been presented to him, the
the Elections, Returns and Qualifications of its Same shall be a Law, in like Manner as if he had
own Members, and a Majority of each shall con- signed it, unless the Congress by their Adjourn-
stitute a Quorum to do Business; but a smaller ment prevent its Return, in which Case it shall
Number may adjourn from day to day, and may not be a Law.
3 Every Order, Resolution, or Vote to which
be authorized to compel the Attendance of ab-
sent Members, in such Manner, and under such the Concurrence of the Senate and House of Rep-
Penalties as each House may provide. resentatives may be necessary (except on a ques-
2 Each House may determine the Rules of its tion of Adjournment) shall be presented to the
Proceedings, punish its Members for disorderly President of the United States; and before the
Behaviour, and, with the Concurrence of two Same shall take Effect, shall be approved by
thirds, expel a Member. him, or being disapproved by him, shall be re-
3 Each House shall keep a Journal of its Pro- passed by two thirds of the Senate and House of
ceedings, and from time to time publish the Representatives, according to the Rules and
same, excepting such Parts as may in their Limitations prescribed in the Case of a Bill.
SECTION. 8. 1 The Congress shall have Power To
4 This clause has been affected by clause 2 of amendment
lay and collect Taxes, Duties, Imposts and Ex-
XVIII.
5 This clause has been affected by amendment XX. 6 This clause has been affected by amendment XXVII.
Page 21 of 33
Page III CONSTITUTION OF THE UNITED STATES OF AMERICA—1787
cises, to pay the Debts and provide for the com- Rebellion or Invasion the public Safety may re-
mon Defence and general Welfare of the United quire it.
3 No Bill of Attainder or ex post facto Law
States; but all Duties, Imposts and Excises shall
be uniform throughout the United States; shall be passed.
2 To borrow Money on the credit of the United 4 No Capitation, or other direct, Tax shall be
States; laid, unless in Proportion to the Census or Enu-

3 To regulate Commerce with foreign Nations, meration herein before directed to be taken.7
and among the several States, and with the In- 5 No Tax or Duty shall be laid on Articles ex-
dian Tribes; ported from any State.

4 To establish an uniform Rule of Naturaliza- 6 No Preference shall be given by any Regula-
tion, and uniform Laws on the subject of Bank- tion of Commerce or Revenue to the Ports of
ruptcies throughout the United States; one State over those of another: nor shall Ves-
5 To coin Money, regulate the Value thereof, sels bound to, or from, one State, be obliged to
and of foreign Coin, and fix the Standard of enter, clear, or pay Duties in another.
Weights and Measures; 7 No Money shall be drawn from the Treasury,
6 To provide for the Punishment of counterfeit- but in Consequence of Appropriations made by
ing the Securities and current Coin of the Law; and a regular Statement and Account of
United States; the Receipts and Expenditures of all public
7 To establish Post Offices and post Roads;
Money shall be published from time to time.
8 To promote the Progress of Science and use- 8 No Title of Nobility shall be granted by the
ful Arts, by securing for limited Times to Au- United States: And no Person holding any Office
thors and Inventors the exclusive Right to their of Profit or Trust under them, shall, without the
respective Writings and Discoveries; Consent of the Congress, accept of any present,
9 To constitute Tribunals inferior to the su-
Emolument, Office, or Title, of any kind what-
preme Court; ever, from any King, Prince, or foreign State.
10 To define and punish Piracies and Felonies
SECTION. 10. 1 No State shall enter into any
committed on the high Seas, and Offences Treaty, Alliance, or Confederation; grant Let-
against the Law of Nations; ters of Marque and Reprisal; coin Money; emit
11 To declare War, grant Letters of Marque and
Bills of Credit; make any Thing but gold and sil-
Reprisal, and make Rules concerning Captures ver Coin a Tender in Payment of Debts; pass any
on Land and Water; Bill of Attainder, ex post facto Law, or Law im-
12 To raise and support Armies, but no Appro-
pairing the Obligation of Contracts, or grant
priation of Money to that Use shall be for a any Title of Nobility.
longer Term than two Years; 2 No State shall, without the Consent of the
13 To provide and maintain a Navy;
14 To make Rules for the Government and Reg-
Congress, lay any Imposts or Duties on Imports
or Exports, except what may be absolutely nec-
ulation of the land and naval Forces;
15 To provide for calling forth the Militia to essary for executing it’s inspection Laws: and
the net Produce of all Duties and Imposts, laid
execute the Laws of the Union, suppress Insur-
by any State on Imports or Exports, shall be for
rections and repel Invasions;
16 To provide for organizing, arming, and dis- the Use of the Treasury of the United States;
ciplining, the Militia, and for governing such and all such Laws shall be subject to the Revi-
Part of them as may be employed in the Service sion and Controul of the Congress.
3 No State shall, without the Consent of Con-
of the United States, reserving to the States re-
spectively, the Appointment of the Officers, and gress, lay any Duty of Tonnage, keep Troops, or
the Authority of training the Militia according Ships of War in time of Peace, enter into any
to the discipline prescribed by Congress; Agreement or Compact with another State, or
17 To exercise exclusive Legislation in all Cases with a foreign Power, or engage in War, unless
whatsoever, over such District (not exceeding actually invaded, or in such imminent Danger as
ten Miles square) as may, by Cession of particu- will not admit of delay.
lar States, and the Acceptance of Congress, be- ARTICLE. II.
come the Seat of the Government of the United
States, and to exercise like Authority over all SECTION. 1. 1 The executive Power shall be
Places purchased by the Consent of the Legisla- vested in a President of the United States of
ture of the State in which the Same shall be, for America. He shall hold his Office during the
the Erection of Forts, Magazines, Arsenals, Term of four Years, and, together with the Vice
dock-Yards, and other needful Buildings;—And President, chosen for the same Term, be elected,
18 To make all Laws which shall be necessary as follows
2 Each State shall appoint, in such Manner as
and proper for carrying into Execution the fore-
going Powers, and all other Powers vested by the Legislature thereof may direct, a Number of
this Constitution in the Government of the Electors, equal to the whole Number of Senators
United States, or in any Department or Officer and Representatives to which the State may be
thereof. entitled in the Congress: but no Senator or Rep-
SECTION. 9. 1 The Migration or Importation of resentative, or Person holding an Office of Trust
such Persons as any of the States now existing or Profit under the United States, shall be ap-
shall think proper to admit, shall not be prohib- pointed an Elector.
3 The Electors shall meet in their respective
ited by the Congress prior to the Year one thou-
sand eight hundred and eight, but a Tax or duty States, and vote by Ballot for two Persons, of
may be imposed on such Importation, not ex- whom one at least shall not be an Inhabitant of
ceeding ten dollars for each Person. the same State with themselves. And they shall
2 The Privilege of the Writ of Habeas Corpus
shall not be suspended, unless when in Cases of 7 This clause has been affected by amendment XVI.
12/22/2020 tta me t Page 22 of 33
Text contains those laws in effect on December 21, 2020
Subtitle A-Income Taxes

CHAPTER 2-TAX ON SELF-EMPLOYMENT INCOME
In addition to other taxes, there shall be imposed for each taxable year, on the self-employment income of every
individual, a tax equal to 12.4 percent of the amount of the self-employment income for such taxable year.
In addition to the tax imposed by the preceding subsection, there shall be imposed for each taxable year, on the
self-employment income of every individual, a tax equal to 2.9 percent of the amount of the self-employment income
for such taxable year.
In addition to the tax imposed by paragraph (1) and the preceding subsection, there is hereby imposed on every
taxpayer (other than a corporation, estate, or trust) for each taxable year beginning after December 31, 2012, a
tax equal to 0.9 percent of the self-employment income for such taxable year which is in excess of-
(i) in the case of a joint return, $250,000,
(ii) in the case of a married taxpayer (as defined in section 7703) filing a separate return, ½ of the dollar
amount determined under clause (i), and
(iii) in any other case, $200,000.
The amounts under clause (i), (ii), or (iii) (whichever is applicable) of subparagraph (A) shall be reduced (but not
below zero) by the amount of wages taken into account in determining the tax imposed under section 3121(b)(2)
with respect to the taxpayer.
During any period in which there is in effect an agreement entered into pursuant to section 233 of the Social Security
Act with any foreign country, the self-employment income of an individual shall be exempt from the taxes imposed by
this section to the extent that such self-employment income is subject under such agreement exclusively to the laws
applicable to the social security system of such foreign country.
(Aug. 16, 1954, ch. 736, 68A Stat. 353 ; Sept. 1, 1954, ch. 1206, title II, §208(a), 68 Stat. 1093 ; Aug. 1, 1956, ch. 836,
title II, §202(a), 70 Stat. 845 ; Pub. L. 85–840, title IV, §401(a), Aug. 28, 1958, 72 Stat. 1041 ; Pub. L. 87–64, title II,
§201(a), June 30, 1961, 75 Stat. 140 ; Pub. L. 89–97, title I, §111(c)(4), title III, §321(a), July 30, 1965, 79 Stat. 342 ,
394; Pub. L. 90–248, title I, §109(a)(1), (b)(1), Jan. 2, 1968, 81 Stat. 835 , 836; Pub. L. 92–336, title II, §204 (a)(1), (b)
(1), July 1, 1972, 86 Stat. 420 , 421; Pub. L. 92–603, title I, §135(a)(1), (b)(1), Oct. 30, 1972, 86 Stat. 1362 , 1363; Pub.
L. 93–233, §6(b)(1), Dec. 31, 1973, 87 Stat. 955 ; Pub. L. 94–455, title XIX, §1901(a)(154), Oct. 4, 1976, 90 Stat. 1789
; Pub. L. 95–216, title I, §101(a)(3), (b)(3), title III, §317(b)(1), Dec. 20, 1977, 91 Stat. 1511 , 1512, 1539; Pub. L. 98–
21, title I, §124(a), (b), Apr. 20, 1983, 97 Stat. 89 ; Pub. L. 101–508, title XI, §11801(a)(36), (c)(16), Nov. 5, 1990, 104
Stat. 1388–521 , 1388-527; Pub. L. 108–203, title IV, §415, Mar. 2, 2004, 118 Stat. 530 ; Pub. L. 111–148, title IX,
§9015(b)(1), title X, §10906(b), Mar. 23, 2010, 124 Stat. 871 , 1020; Pub. L. 111–152, title I, §1402(b)(1)(B), Mar. 30,
2010, 124 Stat. 1063 ; Pub. L. 113–295, div. A, title II, §221(a)(89), (90), Dec. 19, 2014, 128 Stat. 4050 .)
R T
Section 233 of the Social Security Act, referred to in subsec. (c), is classified to section 433 of Title 42,
The Public Health and Welfare.
12/22/2020 tta me t Page 23 of 33
Subtitle A-Income Taxes

CHAPTER 2-TAX ON SELF-EMPLOYMENT INCOME
The term "net earnings from self-employment" means the gross income derived by an individual from any trade or
business carried on by such individual, less the deductions allowed by this subtitle which are attributable to such trade
or business, plus his distributive share (whether or not distributed) of income or loss described in section 702(a)(8)
from any trade or business carried on by a partnership of which he is a member; except that in computing such gross
income and deductions and such distributive share of partnership ordinary income or loss-
(1) there shall be excluded rentals from real estate and from personal property leased with the real estate
(including such rentals paid in crop shares, and including payments under section 1233(a)(2) of the Food Security
Act of 1985 (16 U.S.C. 3833(a)(2)) to individuals receiving benefits under section 202 or 223 of the Social Security
Act) together with the deductions attributable thereto, unless such rentals are received in the course of a trade or
business as a real estate dealer; except that the preceding provisions of this paragraph shall not apply to any
income derived by the owner or tenant of land if (A) such income is derived under an arrangement, between the
owner or tenant and another individual, which provides that such other individual shall produce agricultural or
horticultural commodities (including livestock, bees, poultry, and fur-bearing animals and wildlife) on such land, and
that there shall be material participation by the owner or tenant (as determined without regard to any activities of an
agent of such owner or tenant) in the production or the management of the production of such agricultural or
horticultural commodities, and (B) there is material participation by the owner or tenant (as determined without
regard to any activities of an agent of such owner or tenant) with respect to any such agricultural or horticultural
commodity;
(2) there shall be excluded dividends on any share of stock, and interest on any bond, debenture, note, or
certificate, or other evidence of indebtedness, issued with interest coupons or in registered form by any corporation
(including one issued by a government or political subdivision thereof), unless such dividends and interest are
received in the course of a trade or business as a dealer in stocks or securities;
(3) there shall be excluded any gain or loss-
(A) which is considered as gain or loss from the sale or exchange of a capital asset,
(B) from the cutting of timber, or the disposal of timber, coal, or iron ore, if section 631 applies to such gain or
loss, or
(C) from the sale, exchange, involuntary conversion, or other disposition of property if such property is neither-
(i) stock in trade or other property of a kind which would properly be includible in inventory if on hand at the
close of the taxable year, nor
(ii) property held primarily for sale to customers in the ordinary course of the trade or business;
(4) the deduction for net operating losses provided in section 172 shall not be allowed;
(5) if-
(A) any of the income derived from a trade or business (other than a trade or business carried on by a
partnership) is community income under community property laws applicable to such income, the gross income
and deductions attributable to such trade or business shall be treated as the gross income and deductions of the
spouse carrying on such trade or business or, if such trade or business is jointly operated, treated as the gross
income and deductions of each spouse on the basis of their respective distributive share of the gross income and
deductions; and
(B) any portion of a partner's distributive share of the ordinary income or loss from a trade or business carried
on by a partnership is community income or loss under the community property laws applicable to such share, all
of such distributive share shall be included in computing the net earnings from self-employment of such partner,
and no part of such share shall be taken into account in computing the net earnings from self-employment of the
spouse of such partner;
12/22/2020
Page 24 of 33
(iv) in the case of a member of a partnership, if his distributive share of the gross income of the partnership
derived from such trade or business (after such gross income has been reduced by the sum of all payments to which
section 707(c) applies) is more than the upper limit and his distributive share (whether or not distributed) of income
described in section 702(a)(8) derived from such trade or business (computed under this subsection without regard
to this sentence) is less than the lower limit, his distributive share of income described in section 702(a)(8) derived
from such trade or business may, at his option, be deemed to be the lower limit.
For purposes of the preceding sentence, gross income means-

(v) in the case of any such trade or business in which the income is computed under a cash receipts and
disbursements method, the gross receipts from such trade or business reduced by the cost or other basis of property
which was purchased and sold in carrying on such trade or business, adjusted (after such reduction) in accordance
with the provisions of paragraphs (1) through (7) and paragraph (9) of this subsection; and
(vi) in the case of any such trade or business in which the income is computed under an accrual method, the gross
income from such trade or business, adjusted in accordance with the provisions of paragraphs (1) through (7) and
paragraph (9) of this subsection;
and, for purposes of such sentence, if an individual (including a member of a partnership) derives gross income from
more than one such trade or business, such gross income (including his distributive share of the gross income of any
partnership derived from any such trade or business) shall be deemed to have been derived from one trade or
business.
The preceding sentence and clauses (i) through (iv) of the second preceding sentence shall also apply in the case of
any trade or business (other than a trade or business specified in such second preceding sentence) which is carried on
by an individual who is self-employed on a regular basis as defined in subsection (h), or by a partnership of which an
individual is a member on a regular basis as defined in subsection (h), but only if such individual's net earnings from
self-employment as determined without regard to this sentence in the taxable year are less than the lower limit and
less than 662/3 percent of the sum (in such taxable year) of such individual's gross income derived from all trades or
businesses carried on by him and his distributive share of the income or loss from all trades or businesses carried on
by all the partnerships of which he is a member; except that this sentence shall not apply to more than 5 taxable years
in the case of any individual, and in no case in which an individual elects to determine the amount of his net earnings
from self-employment for a taxable year under the provisions of the two preceding sentences with respect to a trade or
business to which the second preceding sentence applies and with respect to a trade or business to which this
sentence applies shall such net earnings for such year exceed the lower limit.
The term "self-employment income" means the net earnings from self-employment derived by an individual (other
than a nonresident alien individual, except as provided by an agreement under section 233 of the Social Security Act)
during any taxable year; except that such term shall not include-
(1) in the case of the tax imposed by section 1401(a), that part of the net earnings from self-employment which is
in excess of (i) an amount equal to the contribution and benefit base (as determined under section 230 of the Social
Security Act) which is effective for the calendar year in which such taxable year begins, minus (ii) the amount of the
wages paid to such individual during such taxable years; or
(2) the net earnings from self-employment, if such net earnings for the taxable year are less than $400.
For purposes of paragraph (1), the term "wages" (A) includes such remuneration paid to an employee for services
included under an agreement entered into pursuant to the provisions of section 3121(l) (relating to coverage of citizens
of the United States who are employees of foreign affiliates of American employers), as would be wages under section
3121(a) if such services constituted employment under section 3121(b), and (B) includes compensation which is
subject to the tax imposed by section 3201 or 3211. An individual who is not a citizen of the United States but who is a
resident of the Commonwealth of Puerto Rico, the Virgin Islands, Guam, or American Samoa shall not, for purposes of
this chapter be considered to be a nonresident alien individual. In the case of church employee income, the special
rules of subsection (j)(2) shall apply for purposes of paragraph (2).
The term "trade or business", when used with reference to self-employment income or net earnings from self-
employment, shall have the same meaning as when used in section 162 (relating to trade or business expenses),
except that such term shall not include-
(1) the performance of the functions of a public office, other than the functions of a public office of a State or a
political subdivision thereof with respect to fees received in any period in which the functions are performed in a
position compensated solely on a fee basis and in which such functions are not covered under an agreement
entered into by such State and the Commissioner of Social Security pursuant to section 218 of the Social Security
Act;
(2) the performance of service by an individual as an employee, other than-
(A) service described in section 3121(b)(14)(B) performed by an individual who has attained the age of 18,
(B) service described in section 3121(b)(16),
Page 25 of 33
CORRECTED (if checked)
PAYER’S name, street address, city or town, state or province, country, ZIP
or foreign postal code, and telephone no.
OMB No. 1545-0116
tta me t
Form 1099-NEC
Nonemployee
(Rev. January 2022) Compensation
For calendar year
20
PAYER’S TIN RECIPIENT’S TIN 1 Nonemployee compensation Copy B
$ For Recipient
RECIPIENT’S name 2 Payer made direct sales totaling $5,000 or more of This is important tax
consumer products to recipient for resale information and is being
furnished to the IRS. If you are
3 required to file a return, a
negligence penalty or other
Street address (including apt. no.) sanction may be imposed on
4 Federal income tax withheld you if this income is taxable
and the IRS determines that it
City or town, state or province, country, and ZIP or foreign postal code $ has not been reported.
5 State tax withheld 6 State/Payer’s state no. 7 State income
Account number (see instructions) $ $
$ $
Form 1099-NEC (Rev. 1-2022) (keep for your records) www.irs.gov/Form1099NEC Department of the Treasury - Internal Revenue Service
8/7/2020
tta me t Page 26 of 33
Text contains those laws in effect on August 6, 2020

CHAPTER 61-INFORMATION AND RETURNS
Subchapter A-Returns and Records
PART III-INFORMATION RETURNS
Subpart B-Information Concerning Transactions With Other Persons
All persons engaged in a trade or business and making payment in the course of such trade or business to another
person, of rent, salaries, wages, premiums, annuities, compensations, remunerations, emoluments, or other fixed or
determinable gains, profits, and income (other than payments to which section 6042(a)(1), 6044(a)(1), 6047(e),
6049(a), or 6050N(a) applies, and other than payments with respect to which a statement is required under the
authority of section 6042(a)(2), 6044(a)(2), or 6045), of $600 or more in any taxable year, or, in the case of such
payments made by the United States, the officers or employees of the United States having information as to such
payments and required to make returns in regard thereto by the regulations hereinafter provided for, shall render a true
and accurate return to the Secretary, under such regulations and in such form and manner and to such extent as may
be prescribed by the Secretary, setting forth the amount of such gains, profits, and income, and the name and address
of the recipient of such payment.
In the case of collections of items (not payable in the United States) of interest upon the bonds of foreign countries
and interest upon the bonds of and dividends from foreign corporations by any person undertaking as a matter of
business or for profit the collection of foreign payments of such interest or dividends by means of coupons, checks, or
bills of exchange, such person shall make a return according to the forms or regulations prescribed by the Secretary,
setting forth the amount paid and the name and address of the recipient of each such payment.
When necessary to make effective the provisions of this section, the name and address of the recipient of income
shall be furnished upon demand of the person paying the income.
Every person required to make a return under subsection (a) shall furnish to each person with respect to whom such
a return is required a written statement showing-
(1) the name, address, and phone number of the information contact of the person required to make such return,
and
(2) the aggregate amount of payments to the person required to be shown on the return.
The written statement required under the preceding sentence shall be furnished to the person on or before January
31 of the year following the calendar year for which the return under subsection (a) was required to be made. To the
extent provided in regulations prescribed by the Secretary, this subsection shall also apply to persons required to make
returns under subsection (b).
This section shall not apply to tips with respect to which section 6053(a) (relating to reporting of tips) applies.
This section shall not apply to any payment for medical care (as defined in section 213(d)) made under-
(1) a flexible spending arrangement (as defined in section 106(c)(2)), or
(2) a health reimbursement arrangement which is treated as employer-provided coverage under an accident or
health plan for purposes of section 106.
Subsection (a) shall apply to-

2021
Department of the Treasury
Internal Revenue Service
Instructions for
Forms 1099-MISC
and 1099-NEC
Miscellaneous Information and
Nonemployee Compensation
Section references are to the Internal Revenue Code unless • Backup withholding.
otherwise noted. • Penalties.
• The definitions of terms applicable for the purposes of
Future Developments chapter 4 of the Internal Revenue Code that are referenced
For the latest information about developments related to in these instructions.
Forms 1099-MISC and 1099-NEC and their instructions, • Other general topics.
such as legislation enacted after they were published, go to You can get the general instructions from General
IRS.gov/Form1099MISC or IRS.gov/Form1099NEC. Instructions for Certain Information Returns at IRS.gov/
1099GeneralInstructions or go to IRS.gov/Form1099MISC or
What’s New IRS.gov/Form1099NEC.
Form 1099-MISC title change. The title for Form Online fillable copies. To ease statement furnishing
1099-MISC has been changed from Miscellaneous Income requirements, Copies B, C, 1, and 2 have been made fillable
to Miscellaneous Information. online in a PDF format available at IRS.gov/Form1099MISC
Form 1099-MISC, box 11. Box 11 includes any reporting and IRS.gov/Form1099NEC. You can complete these copies
under section 6050R, regarding cash payments for the online for furnishing statements to recipients and for retaining
purchase of fish for resale purposes, from an individual or in your own files.
corporation who is engaged in catching fish. For further Filing dates. Section 6071(c) requires you to file Form
information, see the instructions for box 11, later. 1099-NEC on or before January 31, 2022, using either paper
Form 1099-NEC, box 1. Box 1 will not be used for reporting or electronic filing procedures. File Form 1099-MISC by
under section 6050R, regarding cash payments for the February 28, 2022, if you file on paper, or March 31, 2022, if
purchase of fish for resale purposes. you file electronically.
Form 1099-NEC, box 2. Payers may use either box 2 on
Form 1099-NEC or box 7 on Form 1099-MISC to report any Specific Instructions for
sales totaling $5,000 or more of consumer products for Form 1099-MISC
resale, on buy-sell, deposit-commission, or any other basis.
File Form 1099-MISC, Miscellaneous Information, for each
For further information, see the instructions later for box 2
person in the course of your business to whom you have paid
(Form 1099-NEC) or box 7 (Form 1099-MISC).
the following during the year.
Form 1099-NEC resized. We have reduced the height of • At least $10 in royalties (see the instructions for box 2) or
the form so it can accommodate 3 forms on a page. broker payments in lieu of dividends or tax-exempt interest
Electronic filing of returns. The Taxpayer First Act of (see the instructions for box 8).
2019, enacted July 1, 2019, authorized the Department of the • At least $600 in:
Treasury and the IRS to issue regulations that reduce the 1. Rents (box 1);
250-return requirement for 2021 tax returns. If those 2. Prizes and awards (box 3);
regulations are issued and effective for 2021 tax returns 3. Other income payments (box 3);
required to be filed in 2022, we will post an article at IRS.gov
explaining the change. 4. Generally, the cash paid from a notional principal
contract to an individual, partnership, or estate (box 3);
Reminders 5. Any fishing boat proceeds (box 5);
General instructions. In addition to these specific 6. Medical and health care payments (box 6);
instructions, you should also use the 2021 General 7. Crop insurance proceeds (box 9);
Instructions for Certain Information Returns. Those general 8. Gross proceeds paid to an attorney (box 10) (see
instructions include information about the following topics. Payments to attorneys, later);
• Who must file.
• When and where to file. 9. Section 409A deferrals (box 12); or
• Electronic reporting. 10. Nonqualified deferred compensation (box 14).
• Corrected and void returns. You may either file Form 1099-MISC or Form 1099-NEC
• Statements to recipients. to report sales totaling $5,000 or more of consumer products
• Taxpayer identification numbers (TINs).
Nov 17, 2020 Cat. No. 74614G

Page 28 of 33
Box 8. Substitute Payments in Lieu of Dividends See Q/A-38 through Q/A-44 of Regulations section 1.280G-1
or Interest for how to compute the excess amount.
Enter aggregate payments of at least $10 of substitute See Golden parachute payments, later, for more
payments received by a broker for a customer in lieu of information.
dividends or tax-exempt interest as a result of a loan of a
customer's securities. Substitute payment means a payment Box 14. Nonqualified Deferred Compensation
in lieu of (a) a dividend, or (b) tax-exempt interest to the Enter all amounts deferred (including earnings on amounts
extent that interest (including original issue discount) has deferred) that are includible in income under section 409A
accrued while the securities were on loan. For this purpose, a because the nonqualified deferred compensation (NQDC)
customer includes an individual, trust, estate, partnership, plan fails to satisfy the requirements of section 409A. Do not
association, company, or corporation. See Notice 2003-67, include amounts properly reported on a Form 1099-MISC,
which is on page 752 of Internal Revenue Bulletin 2003-40 at corrected Form 1099-MISC, Form W-2, or Form W-2c for a
IRS.gov/irb/2003-40_IRB#NOT-2003-67. It does not include prior year. Also, do not include amounts that are considered
a tax-exempt organization, the United States, any state, the to be subject to a substantial risk of forfeiture for purposes of
District of Columbia, a U.S. possession or territory, or a section 409A. For additional information, see Regulations
foreign government. File Form 1099-MISC with the IRS and sections 1.409A-1 through 1.409A-6; Notice 2008-113,
furnish a copy to the customer for whom you received the available at IRS.gov/irb/2008-51_IRB#NOT-2008-113;
substitute payment. Notice 2008-115; Notice 2010-6, available at IRS.gov/irb/
2010-03_IRB#NOT-2010-6; and Notice 2010-80, available at
Box 9. Crop Insurance Proceeds IRS.gov/irb/2010-51_IRB#NOT-2010-80.
Enter crop insurance proceeds of $600 or more paid to
farmers by insurance companies unless the farmer has Boxes 15–17. State Information
informed the insurance company that expenses have been These boxes may be used by payers who participate in the
capitalized under section 278, 263A, or 447. Combined Federal/State Filing Program and/or who are
required to file paper copies of this form with a state tax
Box 10. Gross Proceeds Paid to an Attorney department. See Pub. 1220 for more information regarding
Enter gross proceeds of $600 or more paid to an attorney in the Combined Federal/State Filing Program. They are
connection with legal services (regardless of whether the provided for your convenience only and need not be
services are performed for the payer). See Payments to completed for the IRS. Use the state information boxes to
attorneys, earlier. report payments for up to two states. Keep the information for
each state separated by the dash line. If you withheld state
Box 11. Fish Purchased for Resale income tax on this payment, you may enter it in box 15. In
box 16, enter the abbreviated name of the state and the
If you are in the trade or business of purchasing fish for
payer's state identification number. The state number is the
resale, you must report total cash payments of $600 or more
payer's identification number assigned by the individual
paid during the year to any person who is engaged in the
state. In box 17, you may enter the amount of the state
trade or business of catching fish. You are required to keep
payment.
records showing the date and amount of each cash payment
made during the year, but you must report only the total If a state tax department requires that you send them a
amount paid for the year on Form 1099-MISC. paper copy of this form, use Copy 1 to provide information to
"Fish" means all fish and other forms of aquatic life. the state tax department. Give Copy 2 to the recipient for use
"Cash" means U.S. and foreign coin and currency and a in filing the recipient's state income tax return.
cashier's check, bank draft, traveler's check, or money order.
Cash does not include a check drawn on your personal or Specific Instructions for
business account.
Form 1099-NEC
Box 12. Section 409A Deferrals File Form 1099-NEC, Nonemployee Compensation, for each
You do not have to complete this box. For details, see Notice person in the course of your business to whom you have paid
2008-115, available at IRS.gov/irb/ the following during the year.
2008-52_IRB#NOT-2008-115. • At least $600 in:
1. Services performed by someone who is not your
If you complete this box, enter the total amount deferred employee (including parts and materials) (box 1); or
during the year of at least $600 for the nonemployee under all
nonqualified plans. The deferrals during the year include 2. Payments to an attorney (box 1). (See Payments to
earnings on the current year and prior year deferrals. For attorneys, later.)
additional information, see Regulations sections 1.409A-1 File Form 1099-NEC or Form 1099-MISC to report sales
through 1.409A-6. See the instructions for box 14, later. totaling $5,000 or more of consumer products to a person on
buy-sell, deposit-commission, or other commission basis for
For deferrals and earnings under NQDC plans for
resale.
employees, see the Instructions for Forms W-2 and W-3.
If you use Form 1099-NEC to report sales totaling
Box 13. Excess Golden Parachute Payments ! $5,000 or more, then you are required to file Form
Enter any excess golden parachute payments. An excess CAUTION 1099-NEC with the IRS by January 31.
parachute payment is the amount over the base amount (the
average annual compensation for services includible in the You must also file Form 1099-NEC for each person from
individual's gross income over the most recent 5 tax years). whom you have withheld any federal income tax (report in
Instructions for Forms 1099-MISC and 1099-NEC (2021) -7-

Page 29 of 33
box 4) under the backup withholding rules regardless of the Independent contractor or employee. Generally, you
amount of the payment. must report payments to independent contractors on Form
Be sure to report each payment in the proper box 1099-NEC in box 1. See the instructions for box 1.
! because the IRS uses this information to determine Section 530 of the Revenue Act of 1978 as extended
CAUTION whether the recipient has properly reported the
TIP by section 269(c) of P.L. 97-248 deals with the
payment. employment tax status of independent contractors
and employees. To qualify for relief under section 530,
Trade or business reporting only. Report on Form employers must file Form 1099-NEC. Additional
1099-NEC only when payments are made in the course of requirements for relief are discussed in Rev. Proc. 85-18,
your trade or business. Personal payments are not 1985-1 C.B. 518. Also see Pub. 15-A for special rules that
reportable. You are engaged in a trade or business if you may apply to technical service specialists and test proctors
operate for gain or profit. However, nonprofit organizations and room supervisors.
are considered to be engaged in a trade or business and are
subject to these reporting requirements. Other organizations Transit passes and parking for independent contrac-
subject to these reporting requirements include trusts of tors. Although you cannot provide qualified transportation
qualified pension or profit-sharing plans of employers, certain fringes to independent contractors, the working condition and
organizations exempt from tax under section 501(c) or de minimis fringe rules for transit passes and parking apply to
501(d), farmers' cooperatives that are exempt from tax under independent contractors. Tokens or farecards that enable an
section 521, and widely held fixed investment trusts. independent contractor to commute on a public transit
Payments by federal, state, or local government agencies are system (not including privately operated van pools) are
also reportable. excludable from the independent contractor's gross income
Reportable payments to corporations. The following and are not reportable on Form 1099-NEC if their value in
payments made to corporations must generally be reported any month is $21 or less. However, if the value of a pass
on Form 1099-NEC. provided in a month is greater than $21, the full value is part
• Attorneys' fees reported in box 1. of the gross income and must be reported on Form
• Payments by a federal executive agency for services 1099-NEC. The value of parking may be excludable from an
(vendors) reported in box 1. independent contractor's gross income, and, therefore, not
reportable on Form 1099-NEC if certain requirements are
Federal executive agencies may also have to file met. See Regulations section 1.132-9(b), Q/A-24.
! Form 8596, Information Return for Federal Contracts,
CAUTION and Form 8596-A, Quarterly Transmittal of Directors' fees. You must report directors' fees and other
Information Returns for Federal Contracts, if a contracted remuneration, including payments made after retirement, on
amount for personal services is more than $25,000. See Rev. Form 1099-NEC in the year paid. Report them in box 1.
Rul. 2003-66, which is on page 1115 of Internal Revenue Commissions paid to lottery ticket sales agents. A state
Bulletin 2003-26 at IRS.gov/pub/irs-irbs/irb03-26.pdf for that has control over and responsibility for online and instant
details. lottery games must file Form 1099-NEC to report
• Cash payments for the purchase of fish for resale reported commissions paid, whether directly or indirectly, to licensed
in box 2. sales agents. For example, State X retains control over and
liability for online and instant lottery games. For online ticket
Payments to attorneys. The term “attorney” includes a law sales, State X pays commissions by allowing an agent to
firm or other provider of legal services. Attorneys' fees of retain 5% of the ticket proceeds the agent remits to State X.
$600 or more paid in the course of your trade or business are For instant ticket sales, State X pays commissions by
reportable in box 1 of Form 1099-NEC, under section providing tickets to the agent for 5% less than the proceeds
6041A(a)(1). to be obtained by the agent from the sale of those tickets. If
Gross proceeds paid to attorneys. Gross proceeds are the commissions for the year total $600 or more, they must
not reportable by you in box 1 of Form 1099-NEC. See the be reported in box 1 of Form 1099-NEC. See Rev. Rul.
Form 1099-MISC, box 10, instructions, earlier. 92-96, 1992-2 C.B. 281.
Payments to corporations for legal services. The
exemption from reporting payments made to corporations Payments made on behalf of another person. For
does not apply to payments for legal services. Therefore, you payments reportable under section 6041, if you make a
must report attorneys' fees (in box 1 of Form 1099-NEC) or payment on behalf of another person, who is the source of
gross proceeds (in box 10 of Form 1099-MISC) as described the funds, you may be responsible for filing Form 1099-NEC.
earlier to corporations that provide legal services. You are the payor for information reporting purposes if you
Taxpayer identification numbers (TINs). To report perform management or oversight functions in connection
with the payment, or have a significant economic interest in
payments to an attorney on Form 1099-NEC, you must
obtain the attorney's TIN. You may use Form W-9, Request the payment (such as a lien). For example, a bank that
provides financing to a real estate developer for a
for Taxpayer Identification Number and Certification, to
construction project maintains an account from which it
obtain the attorney's TIN. An attorney is required to promptly
supply its TIN whether it is a corporation or other entity, but makes payments for services in connection with the project.
The bank performs management and oversight functions
the attorney is not required to certify its TIN. If the attorney
over the payments and is responsible for filing information
fails to provide its TIN, the attorney may be subject to a
returns for payments of $600 or more paid to contractors. For
penalty under section 6723 and its regulations, and you must
more information, see Regulations section 1.6041-1(e).
backup withhold on the reportable payments.
-8- Instructions for Forms 1099-MISC and 1099-NEC (2021)

12/21/2020 Am I Required to File a Form 1099 or Other Information Return Internal Revenue Service
Page 30 of 33
tta me t
Am I Required to File a Form 1099 or Other

Information Return?
If you made or received a payment during the calendar year as a small business or
self-employed (individual), you are most likely required to file an information Need a Form or
return to the IRS. This page is applicable to specific and limited reporting Publication?
requirements. For more detailed information, please see General Instructions for
Certain Information Returns or specific form instructions. Search, view and
Do not file Copy A of information returns downloaded from the IRS website. The download IRS
official printed version of the IRS form is scannable, but the online version of it, forms,
printed from the website, is not. A penalty may be imposed for filing forms that instructions and
cannot be scanned. publications
Made a Payment
Received a Payment and Other Reporting Situations Search Forms &
Not Required to File Information Returns Publications
Made a Payment
If, as part of your trade or business, you made any of the following types of
payments, use the link to be directed to information on filing the appropriate Related Topics
information return. A Guide to
Payments, in the course of your trade or business: (1099-MISC) (Note: It is Information Returns
important that you place the payment in the proper box on the form. Refer Information Return
to the instructions for more information.) Reporting
Services performed by independent contractors or others (not employees of
your business) (Box 7)
Prizes and awards and certain other payments (see Instructions for Form
1099-MISC, Box 3. Other Income, for more information)
Rent (Box 1)
Royalties (Box 2)
Backup withholding or federal income tax withheld (Box 4)
Crewmembers of your fishing boat (Box 5)
To physicians, physicians’ corporation or other supplier of health and
medical services
(Box 6)
https //www.irs.gov/businesses/small-businesses-self-employed/am-i-required-to-file-a-form-1099-or-other-information-return 1/3
Page 31 of 33
For a purchase of fish from anyone engaged in the trade or business of

catching fish (Box 7)
Substitute dividends or tax exempt interest payments and you are a broker
(Box 8)
Crop insurance proceeds (Box 10)
Gross proceeds of $600 or more paid to an attorney (generally, Box 7, but
see instructions as Box 14 may apply)
Interest on a business debt to someone (excluding interest on an obligation
issued by an individual) (1099-INT)
Dividends or other distributions to a company shareholder (1099-DIV)
Distribution from a retirement or profit plan or from an IRA or insurance
contract (1099-R)
Payments to merchants or other entities in settlement of reportable payment
transactions, that is, any payment card or third party network transaction
(1099-K)
Received a Payment and Other Reporting Situations

If, as part of your trade or business, you received any of the following types of
payments, use the link to be directed to information on filing the appropriate
information return.
Payment of mortgage interest (including points) or reimbursements of overpaid
interest from individuals (1098)
Sale or exchange of real estate (1099-S)
You are a broker and you sold a covered security belonging to your customer
(1099-B)
You are an issuer of a security taking a specified corporate action that affects
the cost basis of the securities held by others (Form 8937)
You released someone from paying a debt secured by property or someone
abandoned property that was subject to the debt (1099-A) or otherwise forgave
their debt to you (1099-C)
You made direct sales of at least $5,000 of consumer products to a buyer for
resale anywhere other than a permanent retail establishment (1099-MISC)
Additional Information:
If you are a recipient or payee of an Incorrect Form 1099-MISC contact the
payor. If you cannot get this form corrected, attach an explanation to your tax
return and report your income correctly.
If you are a recipient or payee expecting a Form1099-MISC and have not
received one, contact the payor.
Not Required to File Information Returns

You are not required to file information return(s) if any of the following situations
apply:
Page 32 of 33
You are not engaged in a trade or business.

You are engaged in a trade or business and
the payment was made to another business that is incorporated, but was
not for medical or legal services or
the sum of all payments made to the person or unincorporated business is
less than $600 in one tax year
Need help? If you have questions about information reporting, you may call 866-
455-7438 (toll-free) or 304-263-8700 (not toll free). Persons with a hearing or speech
disability with access to TTY/TDD equipment can call 304-579-4827 (not toll free).
Page Last Reviewed or Updated: 23-Sep-2020
Form
(Rev. October 2018)
W-9 Request for Taxpayer
Identification Number and Certification
Give Form to the
requester. Do not
Department of the Treasury send to the IRS.
Internal Revenue Service Go to www.irs.gov/FormW9 for instructions and the latest information.
1 Name (as shown on your income tax return). Name is required on this line; do not leave this line blank.
2 Business name/disregarded entity name, if different from above

See Specific Instructions on page 3.
3 Check appropriate box for federal tax classification of the person whose name is entered on line 1. Check only one of the 4 Exemptions (codes apply only to
following seven boxes. certain entities, not individuals; see
instructions on page 3):
Individual/sole proprietor or C Corporation S Corporation Partnership Trust/estate
single-member LLC Exempt payee code (if any)
Print or type.
Limited liability company. Enter the tax classification (C=C corporation, S=S corporation, P=Partnership)
Note: Check the appropriate box in the line above for the tax classification of the single-member owner. Do not check Exemption from FATCA reporting
LLC if the LLC is classified as a single-member LLC that is disregarded from the owner unless the owner of the LLC is
code (if any)
another LLC that is not disregarded from the owner for U.S. federal tax purposes. Otherwise, a single-member LLC that
is disregarded from the owner should check the appropriate box for the tax classification of its owner.
Other (see instructions) (Applies to accounts maintained outside the U.S.)
5 Address (number, street, and apt. or suite no.) See instructions. Requester’s name and address (optional)
6 City, state, and ZIP code
7 List account number(s) here (optional)
Part I Taxpayer Identification Number (TIN)

Enter your TIN in the appropriate box. The TIN provided must match the name given on line 1 to avoid Social security number
backup withholding. For individuals, this is generally your social security number (SSN). However, for a
resident alien, sole proprietor, or disregarded entity, see the instructions for Part I, later. For other – –
entities, it is your employer identification number (EIN). If you do not have a number, see How to get a
TIN, later. or
Note: If the account is in more than one name, see the instructions for line 1. Also see What Name and Employer identification number
Number To Give the Requester for guidelines on whose number to enter.
–
Part II Certification
Under penalties of perjury, I certify that:
1. The number shown on this form is my correct taxpayer identification number (or I am waiting for a number to be issued to me); and
2. I am not subject to backup withholding because: (a) I am exempt from backup withholding, or (b) I have not been notified by the Internal Revenue
Service (IRS) that I am subject to backup withholding as a result of a failure to report all interest or dividends, or (c) the IRS has notified me that I am
no longer subject to backup withholding; and
3. I am a U.S. citizen or other U.S. person (defined below); and
4. The FATCA code(s) entered on this form (if any) indicating that I am exempt from FATCA reporting is correct.
Certification instructions. You must cross out item 2 above if you have been notified by the IRS that you are currently subject to backup withholding because
you have failed to report all interest and dividends on your tax return. For real estate transactions, item 2 does not apply. For mortgage interest paid,
acquisition or abandonment of secured property, cancellation of debt, contributions to an individual retirement arrangement (IRA), and generally, payments
other than interest and dividends, you are not required to sign the certification, but you must provide your correct TIN. See the instructions for Part II, later.
Sign Signature of
Here U.S. person Date
General Instructions • Form 1099-DIV (dividends, including those from stocks or mutual
funds)
Section references are to the Internal Revenue Code unless otherwise • Form 1099-MISC (various types of income, prizes, awards, or gross
noted. proceeds)
Future developments. For the latest information about developments • Form 1099-B (stock or mutual fund sales and certain other
related to Form W-9 and its instructions, such as legislation enacted transactions by brokers)
after they were published, go to www.irs.gov/FormW9.
• Form 1099-S (proceeds from real estate transactions)
Purpose of Form • Form 1099-K (merchant card and third party network transactions)
An individual or entity (Form W-9 requester) who is required to file an • Form 1098 (home mortgage interest), 1098-E (student loan interest),
information return with the IRS must obtain your correct taxpayer 1098-T (tuition)
identification number (TIN) which may be your social security number • Form 1099-C (canceled debt)
(SSN), individual taxpayer identification number (ITIN), adoption
• Form 1099-A (acquisition or abandonment of secured property)
taxpayer identification number (ATIN), or employer identification number
(EIN), to report on an information return the amount paid to you, or other Use Form W-9 only if you are a U.S. person (including a resident
amount reportable on an information return. Examples of information alien), to provide your correct TIN.
returns include, but are not limited to, the following. If you do not return Form W-9 to the requester with a TIN, you might
• Form 1099-INT (interest earned or paid) be subject to backup withholding. See What is backup withholding,
later.
Cat. No. 10231X Form W-9 (Rev. 10-2018)

CLEAR FORM
To: Representative
Washington, DC 20515 Cert. mail #

Sen1 street address

Sen2 street address
From:
Re: Petition to Correct our Legal Conclusions about

Employment Tax Laws, if Erroneous, or to Investigate
Widespread Misapplication of these Laws by Government
Dear
In this letter we present our legal conclusions about:

1. which employers and employees are required by law to pay
payroll taxes (a.k.a. “Social Security” and “Medicare” taxes)
2. which employers are required by law to pay unemployment
taxes
3. which employers are required by law to withhold income taxes
from their employees’ wages, and
4. which employers are required by law to report on IRS W-2
forms the amounts of wages paid to their employees and the
Page 2 of 50 pages
payroll and income taxes deducted and withheld from their

employees’ pay.
In each case, understanding which employers and employees are

subject to the above laws will enable us to understand which employers
and employees are not subject to those laws.
We then ask you to correct us if you can show us we are

wrong.
Our legal conclusions are based solely on the Internal Revenue Code
(IRC) as interpreted by the U.S. Supreme Court. If you find no fault with
our legal conclusions about employment tax laws, then please treat this
letter as our petition for Congress to investigate the widespread
misapplication of these laws by the Internal Revenue Service (IRS), the
Department of Justice (DOJ), and even some federal judges.
1. Payroll Tax Laws

Four distinct payroll taxes are imposed on “wages” by the “Federal
Insurance Contributions Act” (FICA) in Chapter 21 of the IRC 1:
a) IRC § 3101(a) (Attachment A) imposes an “Old Age, Survivors, and
Disability Insurance” (OASDI, a.k.a. “Social Security”) tax deducted
from the wages of employees
b) IRC § 3101(b) (Attachment A) imposes two grades of “Hospital
Insurance” (a.k.a. “Medicare”) tax deducted from the wages of
employees
c) IRC § 3111(a) (Attachment B) imposes a matching OASDI excise tax
paid by employers
1
Cited quotes and Attachments in this letter referencing the United States Code, including the Internal Revenue
Code (IRC) were taken directly from the official United States Code as published on the website of the Office of the
Law Revision Counsel of the U.S. House of Representatives found at uscode.house.gov. Only pertinent pages are
attached, with quotes highlighted for your convenience.
This letter is part of Freedom Law School's First Amendment Petitions to Congress campaign. See LiveFreeNow.org.
Page 3 of 50 pages
d) IRC § 3111(b) (Attachment B) imposes a matching “Hospital

Insurance” excise tax paid by employers.
All four of these Chapter 21 FICA or payroll taxes are imposed only on
“wages (as defined in section 3121(a)) … with respect to employment
(as defined in section 3121(b)).”
The term “wages” is defined in IRC § 3121(a) (Attachment C) as:

“For purposes of this chapter [IRC Chapter 21, FICA], the term
‘wages’ means all remuneration for employment …”
Therefore, the key to understand who is required to pay IRC Chapter 21

payroll taxes is the term “employment (as defined in section
3121(b))”.
The term “employment” is defined in IRC § 3121(b) (Attachment C) as:

“For purposes of this chapter [IRC Chapter 21, FICA], the term
‘employment’ means any service, of whatever nature, performed
(A) by an employee for the person employing him, irrespective
of the citizenship or residence of either,
(i) within the United States, or
(ii) on or in connection with an American vessel or
American aircraft under a contract of service which is
entered into within the United States or during the
performance of which and while the employee is employed
on the vessel or aircraft it touches at a port in the
United States, if the employee is employed on and in
connection with such vessel or aircraft when outside the
United States, or
(B) outside the United States by a citizen or resident of the
United States ..., or
Page 4 of 50 pages
(C) if it is service …which is designated as employment or recognized

as equivalent to employment under an agreement entered into under
section 233 of the Social Security Act 2”
So, we see from the above that Chapter 21 payroll taxes are imposed on
“wages …with respect to employment” which are somehow related to a
geographical area called “the United States”.
2. Unemployment Tax Laws

Similarly, in IRC § 3301, the Federal Unemployment Tax Act (“FUTA”)
(Attachment D), Chapter 23 unemployment taxes are imposed only on
“wages (as defined in section 3306(b)) … with respect to
employment (as defined in section 3306(c)).”
The term “wages” is defined in IRC § 3306(b) (Attachment E) as:

“For purposes of this chapter [IRC Chapter 23, FUTA], the
term ‘wages’ means all remuneration for employment …”
Note that the Chapter 23 definition of the term “wages” for

unemployment tax purposes is worded exactly the same as the Chapter 21
definition of the term “wages” for payroll tax purposes! So again, the key to
understand who is required to pay unemployment taxes on wages is the
term “employment”, but this time “as defined in section 3306(c)”.
The term “employment” is defined in IRC § 3306(c) (Attachment E), as:

“For purposes of this chapter [IRC Chapter 23, FUTA], the term
‘employment’ means …
2
Section 233 of the Social Security Act can be found at 42 USC § 433, International agreements, in the United
States Code at uscode.house.gov. The section 233 agreements referred to in IRC § 3121(b)(C) are social security
agreements between the governments of the “United States” (as defined on page 6 of this letter for purposes of
Chapter 21) and “the social security system of any foreign country”.
Page 5 of 50 pages
(A) any service, of whatever nature … irrespective of the

citizenship or residence of either,
(i) within the United States, or
(ii) on or in connection with an American vessel or
American aircraft under a contract of service which is
entered into within the United States or during the
performance of which and while the employee is employed
on the vessel or aircraft it touches at a port in the United
States, if the employee is employed on and in connection
with such vessel or aircraft when outside the United
States, and
(B) any service, of whatever nature, … outside the United
States (except in a contiguous country with which the United
States has an agreement relating to unemployment
compensation) by a citizen of the United States …”
So, we see from the above that both Chapter 21 payroll taxes and
Chapter 23 unemployment taxes are imposed on “wages …with respect to
employment” which are somehow related to a geographical area called
“the United States”.
Therefore, knowing the meaning Congress gave to the statutory term

“United States” for purposes of Chapter 21 taxes is essential to
understand which employers and employees are required to pay payroll
taxes, and knowing the meaning Congress gave to the statutory term
“United States” for purposes of Chapter 23 taxes is essential to
understand which employers are required to pay unemployment taxes.
Page 6 of 50 pages
Different Definitions of the Term “United States”

For payroll (FICA) tax purposes, the statutory definition of the term
“United States” is found at IRC § 3121(e)(2) (Attachment C), which states:
“For purposes of this chapter [Chapter 21, FICA]- … The term
‘United States’ when used in a geographical sense includes the
Commonwealth of Puerto Rico, the Virgin Islands, Guam, and
American Samoa.”
So, for Chapter 21 payroll tax purposes the only geographical areas
included in the definition of the term “United States” are the four U.S.
island territories listed above.
For unemployment (FUTA) tax purposes, the statutory definition of the

term “United States” is found at IRC § 3306(j) (Attachment E). Note that
this special definition of the term “United States” depends on the special
definition of the term “State”. The full definition is:
“For purposes of this chapter [Chapter 23, FUTA]-
(1) The term ‘State’ includes the District of Columbia, the
Commonwealth of Puerto Rico, and the Virgin Islands.”
(2) The term ‘United States’ when used in a geographical
sense includes the States [defined just above], the District
of Columbia, the Commonwealth of Puerto Rico, and the
Virgin Islands.
So, for Chapter 23 unemployment tax purposes the only geographical

areas included in the definition of the term "United States” are the
District of Columbia (D.C.) and the two U.S. island territories listed
above.
Therefore, “the term ‘employment’ means any service, of whatever
Page 7 of 50 pages
nature, performed” relative to Puerto Rico, the Virgin Islands, Guam, and
American Samoa for purposes of IRC Chapter 21 (FICA) and relative to the
District of Columbia, Puerto Rico, and the Virgin Islands for purposes of
IRC Chapter 23 (FUTA).
To understand how statutory definitions of the term “United States”

may sometimes only include D.C. and/or federal territories, let us turn to
the Supreme Court of the United States for guidance.
U.S. Supreme Court on the term “United States”

The U.S. Supreme Court, in Hooven & Allison Co. v. Evatt, 324 U.S. 652,
671-672 (1945) (Attachment F) 3, listed the following three “senses” in
which the term “United States” may be used:
• First sense: As one nation among many in the “family of
(sovereign) nations” (the United States compared with other
nations like France, Egypt, and Japan)
• Second sense: As “territory over which the sovereignty of the
United States [federal government] extends” (such as the District
of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands,
Guam, and American Samoa), or
• Third sense: As the “collective name of the states which are
united by and under the Constitution.” (The sovereign 50 states
such as California, Florida, and Texas.)
The senses that come to Americans’ minds when we read the term
3
Cited quotes and Attachments in this letter referencing opinions of the Supreme Court of the United
States (“U.S. Supreme Court”) were taken directly from the official “United States Reports”. Official
United States Reports before 1991 can be found on the Library of Congress website at
loc.gov/collections/united-states-reports, and from 1991 on can be found on the U.S. Supreme Court’s
web page at supremecourt.gov/opinions/USReports.aspx. Only pertinent pages are attached, with
quotes highlighted for your convenience.
Page 8 of 50 pages
“United States” in the laws are the first sense (the whole U.S. nation) and
the third sense (the 50 states of the U.S.). Many laws do define the term
“United States” in those senses.
However, we can see from IRC § 3121(e)(2) and IRC § 3306(j) quoted
above that Congress, for purposes of Chapter 21 payroll taxes and Chapter
23 unemployment taxes, chose to include only employment related to D.C.
and other specific federal territories, which is the second sense in
which the term “United States” is used per the U.S. Supreme Court in
Hooven & Allison Co. v. Evatt.
Now that we are clear about which employers and employees are
included in the payroll and unemployment tax laws, let us check with the
U.S. Supreme Court to see whether this means that the 50 states of the
Union are excluded from the Chapter 21 and Chapter 23 definitions of the
terms “United States”.
U.S. Supreme Court on statutory definitions

The U.S. Supreme Court affirmed a well-established rule of law in
Stenberg v. Carhart, 530 U.S. 914, 942 (2000) (Attachment G), stating:
“When a statute includes an explicit definition, we must
follow that definition, even if it varies from that term’s
ordinary meaning. Meese v. Keene, 481 U. S. 465, 484–485
(1987) (‘It is axiomatic [obvious] that the statutory definition
of [a] term excludes unstated meanings of that term’)”
This clearly means that everything is automatically excluded unless it

is specifically included in the statutory definition of the term.
This rule of law especially applies to tax laws. In case you have any
doubt about this, take note of the U.S. Supreme Court’s unanimous ruling
Page 9 of 50 pages
in the tax case of Gould v. Gould, 245 U.S. 151, 153 (1917) (Attachment H),
which states that:
“In the interpretation of statutes [laws] levying [imposing]
taxes, it is the established rule not to extend their provisions
by implication beyond the clear import of the language
used, or to enlarge their operations so as to embrace [include]
matters not specifically pointed out. In case of doubt, they
are construed most strongly against the government [power
to tax] and in favor of the citizen [not being taxed].”
Therefore, there can be no doubt that the “ordinary meaning” (the

common understanding or dictionary definition) of the term ‘United
States’ (the 50 states of the Union) for purposes of payroll and
unemployment taxes does not legally apply to the IRC Chapter 21 (FICA)
and Chapter 23 (FUTA) statutory definitions of the term “United States”,
which only include D.C. and/or other specific U.S. territories.
3. Employee Wage Withholding Laws

The statutory requirement for an employer to deduct and withhold
estimated individual income taxes is found in Chapter 24 of the IRC, in
Section 3402(a)(1) (Attachment I), which states:
“… every employer making payment of wages shall deduct
and withhold upon such wages a tax …”
The term “wages” is defined in IRC § 3401(a) (Attachment J) as:

“For purposes of this chapter [Chapter 24, Collection of Income
Tax at Source on Wages], the term ‘wages’ means all
remuneration [pay] … for services performed by an employee
for his employer …”
Page 10 of 50 pages
So, we see that:

A. only those employers who make payments of “wages” are
required by the IRC to withhold income taxes, and
B. “wages” are only paid to an “employee”.
Also, for an employer to calculate the amounts of their employees’

wages to withhold federal income taxes, the law requires an “employee” to
fill in and give to their employer a signed IRS Form W-4, Employee
Withholding Allowance Certificate (Attachment K) 4. This requirement is
found in IRC § 3402(f)(2)(A) (Attachment I), which states:
“On or before the date of commencement of employment with
an employer, the employee shall furnish the employer with a
signed withholding allowance certificate …”
Therefore, knowing how Congress defines the statutory term

“employee” for purposes of Chapter 24 withholding is essential to
correctly understand which employers are required to withhold income
taxes from their employees’ wages, and which employees are required to
sign IRS Form W-4 withholding certificates.
IRC Chapter 24 Definition of “Employee”

For income tax withholding purposes, the term “employee” is defined
in IRC § 3401(c) (Attachment J) as:
“For purposes of this chapter [Chapter 24, Collection of Income
Tax at Source on Wages], the term ‘employee’ includes an
officer, employee, or elected official of the United States,
a State, or any political subdivision thereof, or the District of
Columbia, or any agency or instrumentality of any one or
4
IRS Form W-4 referred to on this page, and IRS Form W-2 referred to on page 13 were taken directly
from the irs.gov website. Only the pertinent form pages are attached.
Page 11 of 50 pages
more of the foregoing. The term ‘employee’ also includes an

officer of a corporation.”
Clearly, for purposes of Chapter 24 withholding, Congress chose to only

include government officers, employees, and elected officials, and officers
of corporations as “employees”. Per the U.S. Supreme Court rules of
interpretation quoted earlier, this means all other employees are
excluded from all Chapter 24 withholding requirements.
We will now show you that the government employees and corporate
officers of the 50 states are not included in the legal definition of the
statutory term “employee”, and that they are therefore excluded per the
well-established rules affirmed by the U.S. Supreme Court, as quoted on
pages 8 & 9 above. We will show you that only federal government
employees and officers of federal corporations are specified by the
withholding laws.
To determine specifically which government agencies must withhold

federal income taxes from their employees, we must turn to the definitions
of “United States”, “State”, and “domestic corporation” in the IRC. These
are found in IRC § 7701(a), Definitions (Attachment L).
“When used in this title [Title 26, the IRC], where not otherwise
distinctly expressed …
(10) The term ‘State’ shall be construed [interpreted] to
include the District of Columbia [D.C.], where such
construction [interpretation] is necessary to carry out
provisions of this title.
(9) The term ‘United States’ when used in a geographical
sense includes only the States [defined in subsection (10) as
D.C.] and the District of Columbia. [D.C. + D.C. = D.C.]
Page 12 of 50 pages
(4) The term "domestic" when applied to a corporation …

means created or organized in the United States [defined in
subsection (9) as D.C.] or under the law of the United States
[federal laws] or of any State [defined in subsection (10) as
D.C.] ...”
So, for purposes of withholding federal individual income taxes from

the “wages” of “employees”:
• the term “State” only includes D.C.,
• the term “United States” only includes “the States” (defined to
only include D.C.) and D.C., and
• the term “domestic corporation” means one created or organized
in D.C. or under federal laws.
To interpret the IRC in any other way would be against the well-
established rules of legal interpretation affirmed by the U.S. Supreme
Court, as quoted on pages 8 and 9 of this petition letter.
Based on the above analysis, per IRC § 3401(c) (Attachment J):

“For purposes of this chapter [Chapter 24, the income tax
withholding laws], the term ‘employee’ includes an officer,
employee, or elected official of the United States [of the federal
government], a State [D.C.], or any political subdivision
thereof, or the District of Columbia, or any agency or
instrumentality of any one or more of the foregoing. The term
‘employee’ also includes an officer of a [federal or D.C.]
corporation.”
The term “employer” is defined in IRC § 3401(d) (Attachment J) as:

“For purposes of this chapter [Chapter 24], the term
Page 13 of 50 pages
"employer" means the person for whom an individual

performs or performed any service, of whatever nature, as the
employee of such person …”
Therefore, the only “employee” from whose “wages” an “employer” is

required to withhold federal income taxes is an officer of the U.S. federal
government, a federal employee, a U.S. elected official, or an executive
officer of a federal or D.C. corporation.
4. Employer Wage and Tax Reporting Laws

The IRC requirement for an employer to file an IRS Form W-2 Wage
and Tax Statement (Attachment M) every January with the IRS is found in
IRC § 6051(a) & (d) “(Attachment N). Those code subsections state:
“(a) Every person required to deduct and withhold from an
employee a tax under section 3101 or 3402, … or every
employer engaged in a trade or business … shall furnish to
each such employee … a written statement …”
“(d) A duplicate of any statement made pursuant to this
section … shall … be filed with the Secretary [the IRS].”
To understand which employers must report employee wage and tax

information, we need to look at: A) Section 3101, B) Section 3402, and C)
the definition of the term “trade or business”:
A. Section 3101: This section lists four payroll tax laws related to
“employment”, which, as shown earlier (on pages 2-9 of this petition
letter), is only connected with the Chapter 21 “United States”, a
term defined to include only Puerto Rico, the Virgin Islands, Guam,
and American Samoa.
B. Section 3402: This section is the income tax withholding law,
which, as shown earlier (on pages 9-13 of this petition letter), only
Page 14 of 50 pages
applies to the wages of Chapter 24 “employees”, defined as federal

government officers, employees, and elected officials and officers of
federal corporations.
C. The term “trade or business”: Like the terms “United States” and
“employee”, the term “trade or business” is a key term with a
specific definition in the IRC.
IRC Definition of the Term “trade or business”

The term “trade or business” is defined in IRC § 7701(a)(26)
(Attachment L) as:
“(a) When used in this title [the IRC], … (26) the term ‘trade or
business’ includes the performance of the functions of a public
office”, in simple terms, ‘doing official government work’.
Clearly, in the definition of the term “trade or business”, Congress chose

to only include employers who are doing the work of public offices. As we
now know from the U.S. Supreme Court decisions on pages 8-9 of this
letter, employees of other trades or businesses are necessarily excluded
from this special definition.
As with government agencies and corporations, a “public office” is not

just any ‘public office’, but only a federal “public office”. This is made clear
by 4 USC § 72, “Public offices; at seat of Government” (Attachment O),
which states:
“All offices attached to the seat of government [all
public offices] shall be exercised in the District of
Columbia, and not elsewhere [not in the 50 states],
except as otherwise expressly provided by law [for military
bases, et cetera].”
This complies with the U.S. Constitution, which states in Article 1, Section
Page 15 of 50 pages
8, clause 17 (Attachment P):

Legislation in all Cases whatsoever, over such District (not
exceeding ten Miles square) as may …become the Seat of
the Government of the United States …” 5
In other words, the phrase “trade or business” when used in IRC
§ 6051(a) really means work done on behalf of the federal government.
In summary, the only employers required by IRC § 6051(a) to report

wage, payroll tax, and withholding information on IRS W-2 forms are:
• employers with employment related to specific U.S. territories,
and/or
• the federal (D.C.) government and/or
• federal corporations.
Our Legal Conclusions

Given all the above:
1. The only employers and employees required to pay payroll taxes
are those in which the employment is related to:
a. Puerto Rico, the Virgin Islands, Guam, or American Samoa, or
b. An agreement under section 233 of the Social Security Act.
2. The only employers required to pay unemployment taxes are
those in which the employment is related to the District of Columbia,
the Commonwealth of Puerto Rico, or the Virgin Islands.
5
The cited quote and attachment were taken directly from the transcription of the Constitution
of the United States (U.S. Constitution) published by the federal government’s U.S. National
Archives and Records Administration on their web page archives.gov/founding-
docs/constitution-transcript.
Page 16 of 50 pages
3. The only employers required to withhold federal income taxes

from the wages of their officers, employees, and elected officials, are:
a. federal and D.C. government offices, agencies, and
instrumentalities, and
b. federal and D.C. corporations, but only from their officers.
4. The only employers required to report to the IRS wages, federal
income taxes withheld, and FICA taxes on W-2 forms are those
employers referred to in Legal Conclusions #1 and #3 stated above
and any other employers doing official federal government work.
According to the U.S. Supreme Court’s affirmations of well-established

rules of law applying especially to tax laws, all non-federal employees
and employers in the 50 states (or for that matter, anywhere else in the
world) are therefore excluded from all the above quoted employment tax
laws.
Our Declaration
We hereby declare that neither of us is a citizen or resident of the
District of Columbia, Puerto Rico, the Virgin Islands, Guam, or American
Samoa. Nor do we have employment connected with D.C. or those U.S.
island territories, nor are we involved with any employment under an
agreement with section 233 of the Social Security Act.
Therefore, wages we may pay as an employer or may be paid as an

employee are not subject to payroll taxes (a.k.a. “Social Security” and
“Medicare” taxes) and wages we may pay as an employer are not subject to
unemployment taxes.
We also declare that neither of us is an officer, employee, or elected

official of a federal or D.C. government office, agency, or instrumentality,
Page 17 of 50 pages
nor an officer of a federal or D.C. corporation. Therefore, any wages we

might pay as an employer or might be paid as an employee are not subject
to income tax withholding.
Moreover, we are also not required to sign and provide W-4 forms to
any employers we may have, nor to require W-4 forms from any employees
we may have.
Finally, given the above declarations and the fact that we are not
involved in doing any federal government work, we are not required to
report to the IRS on W-2 forms any wages we might pay to employees as
an employer. Also, any employers that we may have are not required or
authorized by law to report our wages to the IRS on W-2 forms.
Petition Summary
Thank you for the service you are providing for our country as a
member of Congress. We are asking you, as our representative in
Congress, to please correct us if you find our legal conclusions to be in
error, so that we can properly comply with federal employment tax laws
and pay our fair share of federal employment taxes.
However, if instead you see that our legal conclusions are based solely
on the stated meaning of federal laws as understood by the U.S. Supreme
Court, and are therefore correct, we ask that you and your fellow members
of Congress put a stop to the widespread misapplication of these
employment tax laws by the Internal Revenue Service, the Department of
Justice, and even certain federal judges.
In either case, we kindly ask that you respond to our petition with a
specific, on point reply within 60 days of receipt.
Page 18 of 50 pages
Sincerely,
________________________ ________________________
List of Attached Documents

A. IRC § 3101(a) & (b), Federal Insurance Contributions Act (“FICA”)
Tax on Employees
B. IRC § 3111(a) & (b), FICA Tax on Employers
C. IRC § 3121(a), (b), & (e)(2), FICA definition of terms “wages”,
“employment", and “United States”
D. IRC § 3301, Federal Unemployment Tax Act (“FUTA”)
E. IRC § 3306(b), (c) & (j), FUTA definition of terms “wages”,
“employment”, and “United States”
F. Hooven & Allison Co. v. Evatt, 324 U.S. 652, 671-672 (1945)
G. Stenberg v. Carhart, 530 U.S. 914, 942 (2000)
H. Gould v. Gould, 245 U.S. 151, 153 (1917)
I. IRC § 3402(a)(1) & (f)(2)(A), Income tax collected at source
J. IRC § 3401(a), (c), & (d), Chapter 24 definition of terms “wages”,
“employee”, and “employer”
K. IRS Form W-4, Employee’s Withholding Allowance Certificate
L. IRC § 7701(a)(4), (9), (10), & (26), IRC definition of terms “United
States”, “State”, “domestic”, and “trade or business”
M. IRS Form W-2, Wage and Tax Statement
N. IRC § 6051(a) & (d), Receipts for Employees
O. 4 USC § 72, Public offices; at seat of Government
P. U.S. Constitution, Article 1, Section 8, clause 17
9/24/2020
Attachment A Page 19 of 50 pages
26 USC 3101: Rate of tax

Subtitle C-Employment Taxes
CHAPTER 21-FEDERAL INSURANCE CONTRIBUTIONS ACT
Subchapter A-Tax on Employees
Jump To:
Source Credit
References In Text
Amendments
Effective Date
Miscellaneous
§3101. Rate of tax

(a) Old-age, survivors, and disability insurance
In addition to other taxes, there is hereby imposed on the income of every individual a tax equal to 6.2 percent of the
wages (as defined in section 3121(a)) received by the individual with respect to employment (as defined in section
3121(b)).
(b) Hospital insurance
(1) In general
In addition to the tax imposed by the preceding subsection, there is hereby imposed on the income of every
individual a tax equal to 1.45 percent of the wages (as defined in section 3121(a)) received by him with respect to
employment (as defined in section 3121(b)).
(2) Additional tax
In addition to the tax imposed by paragraph (1) and the preceding subsection, there is hereby imposed on every
taxpayer (other than a corporation, estate, or trust) a tax equal to 0.9 percent of wages which are received with
respect to employment (as defined in section 3121(b)) during any taxable year beginning after December 31, 2012,
and which are in excess of-
(A) in the case of a joint return, $250,000,
(B) in the case of a married taxpayer (as defined in section 7703) filing a separate return, ½ of the dollar amount
determined under subparagraph (A), and
(C) in any other case, $200,000.
(c) Relief from taxes in cases covered by certain international agreements
Act with any foreign country, wages received by or paid to an individual shall be exempt from the taxes imposed by this
section to the extent that such wages are subject under such agreement exclusively to the laws applicable to the social
security system of such foreign country.
(Aug. 16, 1954, ch. 736, 68A Stat. 415 ; Sept. 1, 1954, ch. 1206, title II, §208(b), 68 Stat. 1094 ; Aug. 1, 1956, ch. 836,
title II, §202(b), 70 Stat. 845 ; Pub. L. 85–840, title IV, §401(b), Aug. 28, 1958, 72 Stat. 1041 ; Pub. L. 87–64, title II,
§201(b), June 30, 1961, 75 Stat. 141 ; Pub. L. 89–97, title I, §111(c)(5), title III, §321(b), July 30, 1965, 79 Stat. 342 ,
395; Pub. L. 90–248, title I, §109(a)(2), (b)(2), Jan. 2, 1968, 81 Stat. 836 ; Pub. L. 92–5, title II, §204(a)(1), Mar. 17,
1971, 85 Stat. 11 ; Pub. L. 92–336, §204(a)(2), (b)(2), July 1, 1972, 86 Stat. 421 , 422; Pub. L. 92–603, §135(a)(2), (b)
(2), Oct. 30, 1972, 86 Stat. 1362 , 1363; Pub. L. 93–233, §6(a)(1), (b)(2), Dec. 31, 1973, 87 Stat. 954 , 955; Pub. L.
94–455, title XIX, §1903(a)(1), Oct. 4, 1976, 90 Stat. 1806 ; Pub. L. 95–216, title I, §101(a)(1), (b)(1), title III, §317(b)
(2), Dec. 20, 1977, 91 Stat. 1510 , 1511, 1540; Pub. L. 98–21, title I, §123(a)(1), Apr. 20, 1983, 97 Stat. 87 ; Pub. L.
108–203, title IV, §415, Mar. 2, 2004, 118 Stat. 530 ; Pub. L. 111–148, title IX, §9015(a)(1), title X, §10906(a), Mar. 23,
2010, 124 Stat. 870 , 1020; Pub. L. 111–152, title I, §1402(b)(1)(A), Mar. 30, 2010, 124 Stat. 1063 ; Pub. L. 113–295,
div. A, title II, §221(a)(99)(A), Dec. 19, 2014, 128 Stat. 4051 ; Pub. L. 115–141, div. U, title IV, §401(a)(207), Mar. 23,
2018, 132 Stat. 1194 .)
R T
Section 233 of the Social Security Act, referred to in subsec. (c), is classified to section 433 of Title 42,
The Public Health and Welfare.
A
2018-Subsec. (a). Pub. L. 115–141 inserted period at end.
This letter is part of Freedom Law School's First Amendment Petitions to Congress campaign. See LiveFreeNow.org. 1/6
9/24/2020
Attachment B Page 20 of 50 pages

Subchapter B-Tax on Employers
Jump To:
Source Credit
References In Text
Amendments
Effective Date
Savings Provision
Miscellaneous
§3111. Rate of tax

(a) Old-age, survivors, and disability insurance
In addition to other taxes, there is hereby imposed on every employer an excise tax, with respect to having
individuals in his employ, equal to 6.2 percent of the wages (as defined in section 3121(a)) paid by the employer with
respect to employment (as defined in section 3121(b)).
(b) Hospital insurance
In addition to the tax imposed by the preceding subsection, there is hereby imposed on every employer an excise
tax, with respect to having individuals in his employ, equal to 1.45 percent of the wages (as defined in section 3121(a))
paid by the employer with respect to employment (as defined in section 3121(b)).
(c) Relief from taxes in cases covered by certain international agreements
Act with any foreign country, wages received by or paid to an individual shall be exempt from the taxes imposed by this
section to the extent that such wages are subject under such agreement exclusively to the laws applicable to the social
security system of such foreign country.
[(d) Repealed. Pub. L. 115–141, div. U, title IV, §401(b)(34), Mar. 23, 2018, 132 Stat. 1204 ]
(e) Credit for employment of qualified veterans
(1) In general
If a qualified tax-exempt organization hires a qualified veteran with respect to whom a credit would be allowable
under section 38 by reason of section 51 if the organization were not a qualified tax-exempt organization, then there
shall be allowed as a credit against the tax imposed by subsection (a) on wages paid with respect to employment of
all employees of the organization during the applicable period an amount equal to the credit determined under
section 51 (after application of the modifications under paragraph (3)) with respect to wages paid to such qualified
veteran during such period.
(2) Overall limitation
The aggregate amount allowed as a credit under this subsection for all qualified veterans for any period with
respect to which tax is imposed under subsection (a) shall not exceed the amount of the tax imposed by subsection
(a) on wages paid with respect to employment of all employees of the organization during such period.
(3) Modifications
For purposes of paragraph (1), section 51 shall be applied-
(A) by substituting "26 percent" for "40 percent" in subsection (a) thereof,
(B) by substituting "16.25 percent" for "25 percent" in subsection (i)(3)(A) thereof, and
(C) by only taking into account wages paid to a qualified veteran for services in furtherance of the activities
related to the purpose or function constituting the basis of the organization's exemption under section 501.
(4) Applicable period
The term "applicable period" means, with respect to any qualified veteran, the 1-year period beginning with the
day such qualified veteran begins work for the organization.
(5) Definitions
For purposes of this subsection-
(A) the term "qualified tax-exempt organization" means an employer that is an organization described in section
501(c) and exempt from taxation under section 501(a), and
9/24/2020
Attachment C Page 21 of 50 pages

Subchapter C-General Provisions
Jump To:
Source Credit
References In Text
Miscellaneous
Amendments
Change of Name
Effective Date
Regulations
Termination Date
§3121. Definitions
(a) Wages
For purposes of this chapter, the term "wages" means all remuneration for employment, including the cash value of
all remuneration (including benefits) paid in any medium other than cash; except that such term shall not include-
(1) in the case of the taxes imposed by sections 3101(a) and 3111(a) that part of the remuneration which, after
remuneration (other than remuneration referred to in the succeeding paragraphs of this subsection) equal to the
contribution and benefit base (as determined under section 230 of the Social Security Act) with respect to
employment has been paid to an individual by an employer during the calendar year with respect to which such
contribution and benefit base is effective, is paid to such individual by such employer during such calendar year. If an
employer (hereinafter referred to as successor employer) during any calendar year acquires substantially all the
property used in a trade or business of another employer (hereinafter referred to as a predecessor), or used in a
separate unit of a trade or business of a predecessor, and immediately after the acquisition employs in his trade or
business an individual who immediately prior to the acquisition was employed in the trade or business of such
predecessor, then, for the purpose of determining whether the successor employer has paid remuneration (other
than remuneration referred to in the succeeding paragraphs of this subsection) with respect to employment equal to
the contribution and benefit base (as determined under section 230 of the Social Security Act) to such individual
during such calendar year, any remuneration (other than remuneration referred to in the succeeding paragraphs of
this subsection) with respect to employment paid (or considered under this paragraph as having been paid) to such
individual by such predecessor during such calendar year and prior to such acquisition shall be considered as
having been paid by such successor employer;
(2) the amount of any payment (including any amount paid by an employer for insurance or annuities, or into a
fund, to provide for any such payment) made to, or on behalf of, an employee or any of his dependents under a plan
or system established by an employer which makes provision for his employees generally (or for his employees
generally and their dependents) or for a class or classes of his employees (or for a class or classes of his employees
and their dependents), on account of-
(A) sickness or accident disability (but, in the case of payments made to an employee or any of his dependents,
this subparagraph shall exclude from the term "wages" only payments which are received under a workman's
compensation law), or
(B) medical or hospitalization expenses in connection with sickness or accident disability, or
(C) death, except that this paragraph does not apply to a payment for group-term life insurance to the extent
that such payment is includible in the gross income of the employee;
[(3) Repealed. Pub. L. 98–21, title III, §324(a)(3)(B), Apr. 20, 1983, 97 Stat. 123 ]
(4) any payment on account of sickness or accident disability, or medical or hospitalization expenses in connection
with sickness or accident disability, made by an employer to, or on behalf of, an employee after the expiration of 6
calendar months following the last calendar month in which the employee worked for such employer;
(5) any payment made to, or on behalf of, an employee or his beneficiary-
(A) from or to a trust described in section 401(a) which is exempt from tax under section 501(a) at the time of
such payment unless such payment is made to an employee of the trust as remuneration for services rendered as
such employee and not as a beneficiary of the trust,
(B) under or to an annuity plan which, at the time of such payment, is a plan described in section 403(a),
(C) under a simplified employee pension (as defined in section 408(k)(1)), other than any contributions
described in section 408(k)(6),
9/24/2020
Page 22 of 50 pages
entitled to disability insurance benefits under section 223(a) of the Social Security Act and such entitlement
commenced prior to the calendar year in which such payment is made, and if such employee did not perform any
services for such employer during the period for which such payment is made;
(16) remuneration paid by an organization exempt from income tax under section 501(a) (other than an
organization described in section 401(a)) or under section 521 in any calendar year to an employee for service
rendered in the employ of such organization, if the remuneration paid in such year by the organization to the
employee for such service is less than $100;
[(17) Repealed. Pub. L. 113–295, div. A, title II, §221(a)(19)(B)(iv), Dec. 19, 2014, 128 Stat. 4040 ]
(18) any payment made, or benefit furnished, to or for the benefit of an employee if at the time of such payment or
such furnishing it is reasonable to believe that the employee will be able to exclude such payment or benefit from
income under section 127, 129, 134(b)(4), or 134(b)(5);
(19) the value of any meals or lodging furnished by or on behalf of the employer if at the time of such furnishing it
is reasonable to believe that the employee will be able to exclude such items from income under section 119;
(20) any benefit provided to or on behalf of an employee if at the time such benefit is provided it is reasonable to
believe that the employee will be able to exclude such benefit from income under section 74(c), 108(f)(4), 117, or
132;
(21) in the case of a member of an Indian tribe, any remuneration on which no tax is imposed by this chapter by
reason of section 7873 (relating to income derived by Indians from exercise of fishing rights);
(22) remuneration on account of-
(A) a transfer of a share of stock to any individual pursuant to an exercise of an incentive stock option (as
defined in section 422(b)) or under an employee stock purchase plan (as defined in section 423(b)), or
(B) any disposition by the individual of such stock; or
(23) any benefit or payment which is excludable from the gross income of the employee under section section 1
139B(a).
Nothing in the regulations prescribed for purposes of chapter 24 (relating to income tax withholding) which provides
an exclusion from "wages" as used in such chapter shall be construed to require a similar exclusion from "wages" in
the regulations prescribed for purposes of this chapter. Except as otherwise provided in regulations prescribed by the
Secretary, any third party which makes a payment included in wages solely by reason of the parenthetical matter
contained in subparagraph (A) of paragraph (2) shall be treated for purposes of this chapter and chapter 22 as the
employer with respect to such wages.
(b) Employment
For purposes of this chapter, the term "employment" means any service, of whatever nature, performed (A) by an
employee for the person employing him, irrespective of the citizenship or residence of either, (i) within the United
States, or (ii) on or in connection with an American vessel or American aircraft under a contract of service which is
entered into within the United States or during the performance of which and while the employee is employed on the
vessel or aircraft it touches at a port in the United States, if the employee is employed on and in connection with such
vessel or aircraft when outside the United States, or (B) outside the United States by a citizen or resident of the United
States as an employee for an American employer (as defined in subsection (h)), or (C) if it is service, regardless of
where or by whom performed, which is designated as employment or recognized as equivalent to employment under
an agreement entered into under section 233 of the Social Security Act; except that such term shall not include-
(1) service performed by foreign agricultural workers lawfully admitted to the United States from the Bahamas,
Jamaica, and the other British West Indies, or from any other foreign country or possession thereof, on a temporary
basis to perform agricultural labor;
(2) domestic service performed in a local college club, or local chapter of a college fraternity or sorority, by a
student who is enrolled and is regularly attending classes at a school, college, or university;
(3)(A) service performed by a child under the age of 18 in the employ of his father or mother;
(B) service not in the course of the employer's trade or business, or domestic service in a private home of the
employer, performed by an individual under the age of 21 in the employ of his father or mother, or performed by an
individual in the employ of his spouse or son or daughter; except that the provisions of this subparagraph shall not
be applicable to such domestic service performed by an individual in the employ of his son or daughter if-
(i) the employer is a surviving spouse or a divorced individual and has not remarried, or has a spouse living in
the home who has a mental or physical condition which results in such spouse's being incapable of caring for a
son, daughter, stepson, or stepdaughter (referred to in clause (ii)) for at least 4 continuous weeks in the calendar
quarter in which the service is rendered, and
(ii) a son, daughter, stepson, or stepdaughter of such employer is living in the home, and
(iii) the son, daughter, stepson, or stepdaughter (referred to in clause (ii)) has not attained age 18 or has a
mental or physical condition which requires the personal care and supervision of an adult for at least 4 continuous
weeks in the calendar quarter in which the service is rendered;
9/24/2020
Page 23 of 50 pages
products, bakery products, beverages (other than milk), or laundry or dry-cleaning services, for his principal;
(B) as a full-time life insurance salesman;
(C) as a home worker performing work, according to specifications furnished by the person for whom the
services are performed, on materials or goods furnished by such person which are required to be returned to such
person or a person designated by him; or
(D) as a traveling or city salesman, other than as an agent-driver or commission-driver, engaged upon a full-time
basis in the solicitation on behalf of, and the transmission to, his principal (except for side-line sales activities on
behalf of some other person) of orders from wholesalers, retailers, contractors, or operators of hotels, restaurants,
or other similar establishments for merchandise for resale or supplies for use in their business operations;
if the contract of service contemplates that substantially all of such services are to be performed personally by such
individual; except that an individual shall not be included in the term "employee" under the provisions of this
paragraph if such individual has a substantial investment in facilities used in connection with the performance of
such services (other than in facilities for transportation), or if the services are in the nature of a single transaction not
part of a continuing relationship with the person for whom the services are performed; or
(4) any individual who performs services that are included under an agreement entered into pursuant to section
218 or 218A of the Social Security Act.
(e) State, United States, and citizen
For purposes of this chapter-
(1) State
The term "State" includes the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam,
and American Samoa.
(2) United States
The term "United States" when used in a geographical sense includes the Commonwealth of Puerto Rico, the
Virgin Islands, Guam, and American Samoa.
An individual who is a citizen of the Commonwealth of Puerto Rico (but not otherwise a citizen of the United States)
shall be considered, for purposes of this section, as a citizen of the United States.
(f) American vessel and aircraft
For purposes of this chapter, the term "American vessel" means any vessel documented or numbered under the
laws of the United States; and includes any vessel which is neither documented or numbered under the laws of the
United States nor documented under the laws of any foreign country, if its crew is employed solely by one or more
citizens or residents of the United States or corporations organized under the laws of the United States or of any State;
and the term "American aircraft" means an aircraft registered under the laws of the United States.
(g) Agricultural labor
For purposes of this chapter, the term "agricultural labor" includes all service performed-
(1) on a farm, in the employ of any person, in connection with cultivating the soil, or in connection with raising or
harvesting any agricultural or horticultural commodity, including the raising, shearing, feeding, caring for, training,
and management of livestock, bees, poultry, and fur-bearing animals and wildlife;
(2) in the employ of the owner or tenant or other operator of a farm, in connection with the operation,
management, conservation, improvement, or maintenance of such farm and its tools and equipment, or in salvaging
timber or clearing land of brush and other debris left by a hurricane, if the major part of such service is performed on
a farm;
(3) in connection with the production or harvesting of any commodity defined as an agricultural commodity in
section 15(g) of the Agricultural Marketing Act, as amended (12 U.S.C. 1141j), or in connection with the ginning of
cotton, or in connection with the operation or maintenance of ditches, canals, reservoirs, or waterways, not owned or
operated for profit, used exclusively for supplying and storing water for farming purposes;
(4)(A) in the employ of the operator of a farm in handling, planting, drying, packing, packaging, processing,
freezing, grading, storing, or delivering to storage or to market or to a carrier for transportation to market, in its
unmanufactured state, any agricultural or horticultural commodity; but only if such operator produced more than one-
half of the commodity with respect to which such service is performed;
(B) in the employ of a group of operators of farms (other than a cooperative organization) in the performance of
service described in subparagraph (A), but only if such operators produced all of the commodity with respect to
which such service is performed. For purposes of this subparagraph, any unincorporated group of operators shall be
deemed a cooperative organization if the number of operators comprising such group is more than 20 at any time
during the calendar year in which such service is performed;
(C) the provisions of subparagraphs (A) and (B) shall not be deemed to be applicable with respect to service
performed in connection with commercial canning or commercial freezing or in connection with any agricultural or
horticultural commodity after its delivery to a terminal market for distribution for consumption; or
(5) on a farm operated for profit if such service is not in the course of the employer's trade or business.
9/11/22, 1:11 PM Attachment D Page 24 of 50 pages

CHAPTER 23-FEDERAL UNEMPLOYMENT TAX ACT
Jump To:
Source Credit
Miscellaneous
Amendments
Effective Date
Savings Provision
§3301. Rate of tax

There is hereby imposed on every employer (as defined in section 3306(a)) for each calendar year an excise tax,
with respect to having individuals in his employ, equal to 6 percent of the total wages (as defined in section 3306(b))
paid by such employer during the calendar year with respect to employment (as defined in section 3306(c)).
(Aug. 16, 1954, ch. 736, 68A Stat. 439 ; Pub. L. 86–778, title V, §523(a), Sept. 13, 1960, 74 Stat. 980 ; Pub. L. 87–6,
§14(a), Mar. 24, 1961, 75 Stat. 16 ; Pub. L. 88–31, §2(a), May 29, 1963, 77 Stat. 51 ; Pub. L. 91–373, title III, §301(a),
Aug. 10, 1970, 84 Stat. 713 ; Pub. L. 92–329, §2(a), June 30, 1972, 86 Stat. 398 ; Pub. L. 94–455, title XIX, §1903(a)
(11), Oct. 4, 1976, 90 Stat. 1808 ; Pub. L. 94–566, title II, §211(b), Oct. 20, 1976, 90 Stat. 2676 ; Pub. L. 97–248, title II,
§271(b)(1), (c)(1), Sept. 3, 1982, 96 Stat. 554 , 555; Pub. L. 99–514, title XVIII, §1899A(42), Oct. 22, 1986, 100 Stat.
2960 ; Pub. L. 100–203, title IX, §9153(a), Dec. 22, 1987, 101 Stat. 1330–326 ; Pub. L. 101–508, title XI, §11333(a),
Nov. 5, 1990, 104 Stat. 1388–470 ; Pub. L. 102–164, title IV, §402, Nov. 15, 1991, 105 Stat. 1061 ; Pub. L. 103–66, title
XIII, §13751, Aug. 10, 1993, 107 Stat. 664 ; Pub. L. 105–34, title X, §1035, Aug. 5, 1997, 111 Stat. 937 ; Pub. L. 110–
140, title XV, §1501(a), Dec. 19, 2007, 121 Stat. 1800 ; Pub. L. 110–343, div. B, title IV, §404(a), Oct. 3, 2008, 122 Stat.
3860 ; Pub. L. 111–92, §10(a), Nov. 6, 2009, 123 Stat. 2988 ; Pub. L. 115–141, div. U, title IV, §401(b)(37), Mar. 23,
2018, 132 Stat. 1204 .)
Ed itorial Notes
Amendments
2018-Pub. L. 115–141 substituted "equal to 6 percent of the total wages (as defined in section 3306(b))
paid by such employer during the calendar year with respect to employment (as defined in section
3306(c))." for "equal to-
"(1) 6.2 percent in the case of calendar years 1988 through 2010 and the first 6 months of
calendar year 2011; or
"(2) 6.0 percent in the case of the remainder of calendar year 2011 and each calendar year
thereafter;
of the total wages (as defined in section 3306(b)) paid by him during the calendar year (or portion of the
calendar year) with respect to employment (as defined in section 3306(c))."
2009-Pub. L. 111–92 inserted "(or portion of the calendar year)" after "during the calendar year" in
concluding provisions and substituted "through 2010 and the first 6 months of calendar year 2011" for
"through 2009" in par. (1) and "the remainder of calendar year 2011" for "calendar year 2010" in par. (2).
2008-Par. (1). Pub. L. 110–343, §404(a)(1), substituted "through 2009" for "through 2008".
Par. (2). Pub. L. 110–343, §404(a)(2), substituted "calendar year 2010" for "calendar year 2009".
2007-Par. (1). Pub. L. 110–140, §1501(a)(1), substituted "2008" for "2007".
Par. (2). Pub. L. 110–140, §1501(a)(2), substituted "2009" for "2008".
1997-Par. (1). Pub. L. 105–34, §1035(1), substituted "2007" for "1998".
Par. (2). Pub. L. 105–34, §1035(2), substituted "2008" for "1999".
1990-Par. (1). Pub. L. 101–508, §11333(a)(1), substituted "1988 through 1995" for "1988, 1989, and
1990".
Par. (2). Pub. L. 101–508, §11333(a)(2), substituted "1996" for "1991".
This
about:blank letter is part of Freedom Law School's First Amendment Petitions to Congress campaign. See LiveFreeNow.org. 1/3
9/11/22, 1:16 PM
Attachment E Page 25 of 50 pages

CHAPTER 23-FEDERAL UNEMPLOYMENT TAX ACT
Jump To:
Source Credit
Miscellaneous
References In Text
Amendments
Effective Date
§3306. Definitions
(a) Employer
(1) In general
The term "employer" means, with respect to any calendar year, any person who-
(A) during any calendar quarter in the calendar year or the preceding calendar year paid wages of $1,500 or
more, or
(B) on each of some 20 days during the calendar year or during the preceding calendar year, each day being in
a different calendar week, employed at least one individual in employment for some portion of the day.
For purposes of this paragraph, there shall not be taken into account any wages paid to, or employment of, an
employee performing domestic services referred to in paragraph (3).
(2) Agricultural labor
In the case of agricultural labor, the term "employer" means, with respect to any calendar year, any person who-
(A) during any calendar quarter in the calendar year or the preceding calendar year paid wages of $20,000 or
more for agricultural labor, or
(B) on each of some 20 days during the calendar year or during the preceding calendar year, each day being in
a different calendar week, employed at least 10 individuals in employment in agricultural labor for some portion of
the day.
(3) Domestic service
In the case of domestic service in a private home, local college club, or local chapter of a college fraternity or
sorority, the term "employer" means, with respect to any calendar year, any person who during any calendar quarter
in the calendar year or the preceding calendar year paid wages in cash of $1,000 or more for such service.
(4) Special rule
A person treated as an employer under paragraph (3) shall not be treated as an employer with respect to wages
paid for any service other than domestic service referred to in paragraph (3) unless such person is treated as an
employer under paragraph (1) or (2) with respect to such other service.
(b) Wages
For purposes of this chapter, the term "wages" means all remuneration for employment, including the cash value of
all remuneration (including benefits) paid in any medium other than cash; except that such term shall not include-
(1) that part of the remuneration which, after remuneration (other than remuneration referred to in the succeeding
paragraphs of this subsection) equal to $7,000 with respect to employment has been paid to an individual by an
employer during any calendar year, is paid to such individual by such employer during such calendar year. If an
employer (hereinafter referred to as successor employer) during any calendar year acquires substantially all the
property used in a trade or business of another employer (hereinafter referred to as a predecessor), or used in a
separate unit of a trade or business of a predecessor, and immediately after the acquisition employs in his trade or
business an individual who immediately prior to the acquisition was employed in the trade or business of such
predecessor, then, for the purpose of determining whether the successor employer has paid remuneration (other
than remuneration referred to in the succeeding paragraphs of this subsection) with respect to employment equal to
$7,000 to such individual during such calendar year, any remuneration (other than remuneration referred to in the
succeeding paragraphs of this subsection) with respect to employment paid (or considered under this paragraph as
having been paid) to such individual by such predecessor during such calendar year and prior to such acquisition
shall be considered as having been paid by such successor employer;
9/11/22, 1:16 PM
Page 26 of 50 pages
(15) any payment made by an employer to a survivor or the estate of a former employee after the calendar year in
which such employee died;
(16) any benefit provided to or on behalf of an employee if at the time such benefit is provided it is reasonable to
believe that the employee will be able to exclude such benefit from income under section 74(c), 108(f)(4), 117, or
132;
(17) any payment made to or for the benefit of an employee if at the time of such payment it is reasonable to
believe that the employee will be able to exclude such payment from income under section 106(b);
believe that the employee will be able to exclude such payment from income under section 106(d);
(19) remuneration on account of-
(A) a transfer of a share of stock to any individual pursuant to an exercise of an incentive stock option (as
defined in section 422(b)) or under an employee stock purchase plan (as defined in section 423(b)), or
(B) any disposition by the individual of such stock; or
(20) any benefit or payment which is excludable from the gross income of the employee under section 139B(b).
Except as otherwise provided in regulations prescribed by the Secretary, any third party which makes a payment
included in wages solely by reason of the parenthetical matter contained in subparagraph (A) of paragraph (2) shall be
treated for purposes of this chapter and chapter 22 as the employer with respect to such wages. Nothing in the
regulations prescribed for purposes of chapter 24 (relating to income tax withholding) which provides an exclusion from
"wages" as used in such chapter shall be construed to require a similar exclusion from "wages" in the regulations
prescribed for purposes of this chapter.
(c) Employment
For purposes of this chapter, the term "employment" means any service performed prior to 1955, which was
employment for purposes of subchapter C of chapter 9 of the Internal Revenue Code of 1939 under the law applicable
to the period in which such service was performed, and (A) any service, of whatever nature, performed after 1954 by
an employee for the person employing him, irrespective of the citizenship or residence of either, (i) within the United
States, or (ii) on or in connection with an American vessel or American aircraft under a contract of service which is
entered into within the United States or during the performance of which and while the employee is employed on the
vessel or aircraft it touches at a port in the United States, if the employee is employed on and in connection with such
vessel or aircraft when outside the United States, and (B) any service, of whatever nature, performed after 1971
outside the United States (except in a contiguous country with which the United States has an agreement relating to
unemployment compensation) by a citizen of the United States as an employee of an American employer (as defined
in subsection (j)(3)), except-
(1) agricultural labor (as defined in subsection (k)) unless-
(A) such labor is performed for a person who-
(i) during any calendar quarter in the calendar year or the preceding calendar year paid remuneration in cash
of $20,000 or more to individuals employed in agricultural labor (including labor performed by an alien referred
to in subparagraph (B)), or
(ii) on each of some 20 days during the calendar year or the preceding calendar year, each day being in a
different calendar week, employed in agricultural labor (including labor performed by an alien referred to in
subparagraph (B)) for some portion of the day (whether or not at the same moment of time) 10 or more
individuals; and
(B) such labor is not agricultural labor performed by an individual who is an alien admitted to the United States
to perform agricultural labor pursuant to sections 214(c) and 101(a)(15)(H) of the Immigration and Nationality Act;
(2) domestic service in a private home, local college club, or local chapter of a college fraternity or sorority unless
performed for a person who paid cash remuneration of $1,000 or more to individuals employed in such domestic
service in any calendar quarter in the calendar year or the preceding calendar year;
(3) service not in the course of the employer's trade or business performed in any calendar quarter by an
employee, unless the cash remuneration paid for such service is $50 or more and such service is performed by an
individual who is regularly employed by such employer to perform such service. For purposes of this paragraph, an
individual shall be deemed to be regularly employed by an employer during a calendar quarter only if-
(A) on each of some 24 days during such quarter such individual performs for such employer for some portion of
the day service not in the course of the employer's trade or business, or
(B) such individual was regularly employed (as determined under subparagraph (A)) by such employer in the
performance of such service during the preceding calendar quarter;
(4) service performed on or in connection with a vessel or aircraft not an American vessel or American aircraft, if
the employee is employed on and in connection with such vessel or aircraft when outside the United States;
(5) service performed by an individual in the employ of his son, daughter, or spouse, and service performed by a
child under the age of 21 in the employ of his father or mother;
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Page 27 of 50 pages
(i) Employee
For purposes of this chapter, the term "employee" has the meaning assigned to such term by section 3121(d),
except that paragraph (4) and subparagraphs (B) and (C) of paragraph (3) shall not apply.
(j) State, United States, and American employer
(1) State
The term "State" includes the District of Columbia, the Commonwealth of Puerto Rico, and the Virgin Islands.
(2) United States
The term "United States" when used in a geographical sense includes the States, the District of Columbia, the
Commonwealth of Puerto Rico, and the Virgin Islands.
(3) American employer
The term "American employer" means a person who is-
(A) an individual who is a resident of the United States,
(B) a partnership, if two-thirds or more of the partners are residents of the United States,
(C) a trust, if all of the trustees are residents of the United States, or
(D) a corporation organized under the laws of the United States or of any State.
An individual who is a citizen of the Commonwealth of Puerto Rico or the Virgin Islands (but not otherwise a citizen
of the United States) shall be considered, for purposes of this section, as a citizen of the United States.
(k) Agricultural labor
For purposes of this chapter, the term "agricultural labor" has the meaning assigned to such term by subsection (g)
of section 3121, except that for purposes of this chapter subparagraph (B) of paragraph (4) of such subsection (g) shall
be treated as reading:
"(B) in the employ of a group of operators of farms (or a cooperative organization of which such operators are
members) in the performance of service described in subparagraph (A), but only if such operators produced more
than one-half of the commodity with respect to which such service is performed;".
[(l) Repealed. Sept. 1, 1954, ch. 1212, §4(c), 68 Stat. 1135 ]
(m) American vessel and aircraft
For purposes of this chapter, the term "American vessel" means any vessel documented or numbered under the
laws of the United States; and includes any vessel which is neither documented or numbered under the laws of the
United States nor documented under the laws of any foreign country, if its crew is employed solely by one or more
citizens or residents of the United States or corporations organized under the laws of the United States or of any State;
and the term "American aircraft" means an aircraft registered under the laws of the United States.
(n) Vessels operated by general agents of United States
Notwithstanding the provisions of subsection (c)(6), service performed by officers and members of the crew of a
vessel which would otherwise be included as employment under subsection (c) shall not be excluded by reason of the
fact that it is performed on or in connection with an American vessel-
(1) owned by or bareboat chartered to the United States and
(2) whose business is conducted by a general agent of the Secretary of Transportation.
For purposes of this chapter, each such general agent shall be considered a legal entity in his capacity as such
general agent, separate and distinct from his identity as a person employing individuals on his own account, and the
officers and members of the crew of such an American vessel whose business is conducted by a general agent of the
Secretary of Transportation shall be deemed to be performing services for such general agent rather than the United
States. Each such general agent who in his capacity as such is an employer within the meaning of subsection (a) shall
be subject to all the requirements imposed upon an employer under this chapter with respect to service which
constitutes employment by reason of this subsection.
(o) Special rule in case of certain agricultural workers
(1) Crew leaders who are registered or provide specialized agricultural labor
For purposes of this chapter, any individual who is a member of a crew furnished by a crew leader to perform
agricultural labor for any other person shall be treated as an employee of such crew leader-
(A) if-
(i) such crew leader holds a valid certificate of registration under the Migrant and Seasonal Agricultural
Worker Protection Act; or
(ii) substantially all the members of such crew operate or maintain tractors, mechanized harvesting or crop-
dusting equipment, or any other mechanized equipment, which is provided by such crew leader; and
(B) if such individual is not an employee of such other person within the meaning of subsection (i).
Attachment F Page 28 of 50 pages
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Attachment G
Page 32 of 50 pages
Attachment H Page 33 of 50 pages
Page 34 of 50 pages
OCTOBER TERM, 1917.
Mr. Martin W. Littleton and Mr. Owen N. Brown for

plaintiff in error.
Mr. John L. McNab for defendant in error.
MR.JUSTICE MCREYNOLDS delivered the opinion of the

court.
A decree of the Supreme Court for New York County
entered in 1909 forever separated the parties to this pro-
ceeding, then and now citizens of the United States, from
bed and board; and further ordered that plaintiff in error
pay to Katherine C. Gould during her life the sum of three
thousand dollars ($3,000.00) every month for her support
and maintenance. The question presented is whether
such monthly payments during the years 1913 and 1914
constituted parts of Mrs. Gould's income within the in-
tendment of the Act of Congress approved October 3,
1913, 38 Stat. 114, 166, and were subject as such to the
tax prescribed therein. The court below answered in
the negative; and we think it reached the proper conclu-
sion.
Pertinent portions of the act follow:
"SECTION II. A. Subdivision 1. That there shall be
levied, assessed, collected and paid annually upon the
entire net income arising or accruing from all sources in
the preceding calendar year to every citizen of the United
States, whether residing at home or abroad, and to every
person-residing in the United States, though not a citizen
thereof, a tax of 1 per centum per annum upon such in-
come, except as hereinafter provided; ./ .
"B. That, subject only to such exemptions and de-
ductions as are hereinafter allowed, the net income of a
taxable person shall include gains, profits, and income
derived from salaries, wages, or compensation for personal.
service of whatever kind and in whatever form paid, or
from professions, vocations, businesses, trade, commerce,
This letter is part of Freedom Law School's First Amendment Petitions to Congress cam
Page 35 of 50 pages
Page 36 of 50 pages
OCTOBER TERM, 1917.
Syllabus. 245 U. S.
The net income of the divorced husband subject to

taxation was not decreased by payment of alimony under
the court's order; and, on the other hand, the sum received
by the wife on account thereof cannot be regarded as
income arising or accruing to her within the enactment.
The judgment of the court below is
Affirmed.
WEAR, IMPLEADED SUB. NOM. WEAR SAND

COMPANY, ET AL. v. STATE OF KANSAS EX REL.
BREWSTER, ATTORNEY GENERAL.
ERROR TO THE SUPREME COURT OF THE STATE OF KANSAS.
No. 30. Argued November 12, 1917.-Decided November 26, 1917.
A specific intent to accept the tidal test of navigability, and so to ex-

tend riparian ownership ad filum aque on non-tidal streams which
are navigable in fact, is not predicable of a statute adopting the
common law of England in general terms only, particularly if enacted
later than the decision in The Genessee Chief, 12 How. 443. Hence
such a statute, passed by Kansas Territory in 1859 and retained by
the State, affords no basis even in purport for denying the power of
the Supreme Court of Kansas to apply the test of navigability in
fact, as part of the common law, in determining the ownership of a
river bed as between the State and riparian owners deriving title
under a federal patent issued, before statehood, in 1860.
In a mandamus proceeding to test the right of a State to levy charges
on sand dredged from a stream by a riparian owner under claim of
title ad filum aqua, the latter has not a constitutional right to have
the question of navigability determined by a jury.
Whether in such a case the state court may take judicial notice that
the stream is navigable is a question of local law. So held where
judicial notice was taken of the navigability of the Kaw River, the
principal river of Kansas, at the state capital, and the decision was
supported by the meandering of the stream in original public sur-
veys, and by various state and federal statutes and decisions cited.
This letter is part of Freedom Law School's First Amendment Petitions to Congress cam
4/28/2020
Attachment I Page 37 of 50 pages
26 USC 3402: Income tax collected at source

Text contains those laws in effect on April 27, 2020
CHAPTER 24-COLLECTION OF INCOME TAX AT SOURCE ON WAGES
Jump To:
Source Credit
References In Text
Amendments
Effective Date
Savings Provision
Miscellaneous
Termination Date
§3402. Income tax collected at source

(a) Requirement of withholding
(1) In general
Except as otherwise provided in this section, every employer making payment of wages shall deduct and withhold
upon such wages a tax determined in accordance with tables or computational procedures prescribed by the
Secretary. Any tables or procedures prescribed under this paragraph shall-
(A) apply with respect to the amount of wages paid during such periods as the Secretary may prescribe, and
(B) be in such form, and provide for such amounts to be deducted and withheld, as the Secretary determines to
be most appropriate to carry out the purposes of this chapter and to reflect the provisions of chapter 1 applicable
to such periods.
(2) Amount of wages
For purposes of applying tables or procedures prescribed under paragraph (1), the term "the amount of wages"
means the amount by which the wages exceed the taxpayer's withholding allowance, prorated to the payroll period.
(b) Percentage method of withholding
(1) If wages are paid with respect to a period which is not a payroll period, the withholding allowance allowable with
respect to each payment of such wages shall be the allowance allowed for a miscellaneous payroll period containing a
number of days (including Sundays and holidays) equal to the number of days in the period with respect to which such
wages are paid.
(2) In any case in which wages are paid by an employer without regard to any payroll period or other period, the
withholding allowance allowable with respect to each payment of such wages shall be the allowance allowed for a
miscellaneous payroll period containing a number of days equal to the number of days (including Sundays and
holidays) which have elapsed since the date of the last payment of such wages by such employer during the calendar
year, or the date of commencement of employment with such employer during such year, or January 1 of such year,
whichever is the later.
(3) In any case in which the period, or the time described in paragraph (2), in respect of any wages is less than one
week, the Secretary, under regulations prescribed by him, may authorize an employer to compute the tax to be
deducted and withheld as if the aggregate of the wages paid to the employee during the calendar week were paid for a
weekly payroll period.
(4) In determining the amount to be deducted and withheld under this subsection, the wages may, at the election of
the employer, be computed to the nearest dollar.
(c) Wage bracket withholding
(1) At the election of the employer with respect to any employee, the employer shall deduct and withhold upon the
wages paid to such employee a tax (in lieu of the tax required to be deducted and withheld under subsection (a))
determined in accordance with tables prescribed by the Secretary in accordance with paragraph (6).
(2) If wages are paid with respect to a period which is not a payroll period, the amount to be deducted and withheld
shall be that applicable in the case of a miscellaneous payroll period containing a number of days (including Sundays
and holidays) equal to the number of days in the period with respect to which such wages are paid.
(3) In any case in which wages are paid by an employer without regard to any payroll period or other period, the
amount to be deducted and withheld shall be that applicable in the case of a miscellaneous payroll period containing a
number of days equal to the number of days (including Sundays and holidays) which have elapsed since the date of
the last payment of such wages by such employer during the calendar year, or the date of commencement of
employment with such employer during such year, or January 1 of such year, whichever is the later.
4/28/2020
Page 38 of 50 pages
(4) In any case in which the period, or the time described in paragraph (3), in respect of any wages is less than one
week, the Secretary, under regulations prescribed by him, may authorize an employer to determine the amount to be
deducted and withheld under the tables applicable in the case of a weekly payroll period, in which case the aggregate
of the wages paid to the employee during the calendar week shall be considered the weekly wages.
(5) If the wages exceed the highest wage bracket, in determining the amount to be deducted and withheld under this
subsection, the wages may, at the election of the employer, be computed to the nearest dollar.
(6) In the case of wages paid after December 31, 1969, the amount deducted and withheld under paragraph (1) shall
be determined in accordance with tables prescribed by the Secretary. In the tables so prescribed, the amounts set forth
as amounts of wages and amounts of income tax to be deducted and withheld shall be computed on the basis of the
table for an annual payroll period prescribed pursuant to subsection (a).
(d) Tax paid by recipient
If the employer, in violation of the provisions of this chapter, fails to deduct and withhold the tax under this chapter,
and thereafter the tax against which such tax may be credited is paid, the tax so required to be deducted and withheld
shall not be collected from the employer; but this subsection shall in no case relieve the employer from liability for any
penalties or additions to the tax otherwise applicable in respect of such failure to deduct and withhold.
(e) Included and excluded wages
If the remuneration paid by an employer to an employee for services performed during one-half or more of any
payroll period of not more than 31 consecutive days constitutes wages, all the remuneration paid by such employer to
such employee for such period shall be deemed to be wages; but if the remuneration paid by an employer to an
employee for services performed during more than one-half of any such payroll period does not constitute wages, then
none of the remuneration paid by such employer to such employee for such period shall be deemed to be wages.
(f) Withholding allowance
(1) In general
Under rules determined by the Secretary, an employee receiving wages shall on any day be entitled to a
withholding allowance determined based on-
(A) whether the employee is an individual for whom a deduction is allowable with respect to another taxpayer
under section 151;
(B) if the employee is married, whether the employee's spouse is entitled to an allowance, or would be so
entitled if such spouse were an employee receiving wages, under subparagraph (A) or (D), but only if such spouse
does not have in effect a withholding allowance certificate claiming such allowance;
(C) the number of individuals with respect to whom, on the basis of facts existing at the beginning of such day,
there may reasonably be expected to be allowable a credit under section 24(a) for the taxable year under subtitle
A in respect of which amounts deducted and withheld under this chapter in the calendar year in which such day
falls are allowed as a credit;
(D) any additional amounts to which the employee elects to take into account under subsection (m), but only if
the employee's spouse does not have in effect a withholding allowance certificate making such an election;
(E) the standard deduction allowable to such employee (one-half of such standard deduction in the case of an
employee who is married (as determined under section 7703) and whose spouse is an employee receiving wages
subject to withholding); and
(F) whether the employee has withholding allowance certificates in effect with respect to more than 1 employer.
(2) Allowance certificates
(A) On commencement of employment
On or before the date of the commencement of employment with an employer, the employee shall furnish the
employer with a signed withholding allowance certificate relating to the withholding allowance claimed by the
employee, which shall in no event exceed the amount to which the employee is entitled.
(B) Change of status
If, on any day during the calendar year, an employee's withholding allowance is in excess of the withholding
allowance to which the employee would be entitled had the employee submitted a true and accurate withholding
allowance certificate to the employer on that day, the employee shall within 10 days thereafter furnish the
employer with a new withholding allowance certificate. If, on any day during the calendar year, an employee's
withholding allowance is greater than the withholding allowance claimed, the employee may furnish the employer
with a new withholding allowance certificate relating to the withholding allowance to which the employee is so
entitled, which shall in no event exceed the amount to which the employee is entitled on such day.
(C) Change of status which affects next calendar year
If on any day during the calendar year the withholding allowance to which the employee will be, or may
reasonably be expected to be, entitled at the beginning of the employee's next taxable year under subtitle A is
different from the allowance to which the employee is entitled on such day, the employee shall, in such cases and
at such times as the Secretary shall by regulations prescribe, furnish the employer with a withholding allowance
certificate relating to the withholding allowance which the employee claims with respect to such next taxable year,
4/28/2020
Attachment J Page 39 of 50 pages

Text contains those laws in effect on April 27, 2020
CHAPTER 24-COLLECTION OF INCOME TAX AT SOURCE ON WAGES
Jump To:
Source Credit
References In Text
Amendments
Effective Date
Short Title
Miscellaneous
§3401. Definitions
(a) Wages
For purposes of this chapter, the term "wages" means all remuneration (other than fees paid to a public official) for
services performed by an employee for his employer, including the cash value of all remuneration (including benefits)
paid in any medium other than cash; except that such term shall not include remuneration paid-
(1) for active service performed in a month for which such employee is entitled to the benefits of section 112
(relating to certain combat zone compensation of members of the Armed Forces of the United States) to the extent
remuneration for such service is excludable from gross income under such section,
(2) for agricultural labor (as defined in section 3121(g)) unless the remuneration paid for such labor is wages (as
defined in section 3121(a)),
(3) for domestic service in a private home, local college club, or local chapter of a college fraternity or sorority,
(4) for service not in the course of the employer's trade or business performed in any calendar quarter by an
employee, unless the cash remuneration paid for such service is $50 or more and such service is performed by an
individual who is regularly employed by such employer to perform such service. For purposes of this paragraph, an
individual shall be deemed to be regularly employed by an employer during a calendar quarter only if-
(A) on each of some 24 days during such quarter such individual performs for such employer for some portion of
the day service not in the course of the employer's trade or business, or
(B) such individual was regularly employed (as determined under subparagraph (A)) by such employer in the
performance of such service during the preceding calendar quarter,
(5) for services by a citizen or resident of the United States for a foreign government or an international
organization,
(6) for such services, performed by a nonresident alien individual, as may be designated by regulations prescribed
by the Secretary,
[(7) Repealed. Pub. L. 89–809, title I, §103(k), Nov. 13, 1966, 80 Stat. 1554 ]
(8)(A) for services for an employer (other than the United States or any agency thereof)-
(i) performed by a citizen of the United States if, at the time of the payment of such remuneration, it is
reasonable to believe that such remuneration will be excluded from gross income under section 911, or
(ii) performed in a foreign country or in a possession of the United States by such a citizen if, at the time of the
payment of such remuneration, the employer is required by the law of any foreign country or possession of the
United States to withhold income tax upon such remuneration,
(B) for services for an employer (other than the United States or any agency thereof) performed by a citizen of the
United States within a possession of the United States (other than Puerto Rico), if it is reasonable to believe that at
least 80 percent of the remuneration to be paid to the employee by such employer during the calendar year will be
for such services,
(C) for services for an employer (other than the United States or any agency thereof) performed by a citizen of the
United States within Puerto Rico, if it is reasonable to believe that during the entire calendar year the employee will
be a bona fide resident of Puerto Rico, or
(D) for services for the United States (or any agency thereof) performed by a citizen of the United States within a
possession of the United States to the extent the United States (or such agency) withholds taxes on such
remuneration pursuant to an agreement with such possession,
(9) for services performed by a duly ordained, commissioned, or licensed minister of a church in the exercise of
his ministry or by a member of a religious order in the exercise of duties required by such order,
(10)(A) for services performed by an individual under the age of 18 in the delivery or distribution of newspapers or
shopping news, not including delivery or distribution to any point for subsequent delivery or distribution, or
4/28/2020
Page 40 of 50 pages
(B) for services performed by an individual in, and at the time of, the sale of newspapers or magazines to ultimate
consumers, under an arrangement under which the newspapers or magazines are to be sold by him at a fixed price,
his compensation being based on the retention of the excess of such price over the amount at which the
newspapers or magazines are charged to him, whether or not he is guaranteed a minimum amount of compensation
for such services, or is entitled to be credited with the unsold newspapers or magazines turned back,
(11) for services not in the course of the employer's trade or business, to the extent paid in any medium other than
cash,
(12) to, or on behalf of, an employee or his beneficiary-
(A) from or to a trust described in section 401(a) which is exempt from tax under section 501(a) at the time of
such payment unless such payment is made to an employee of the trust as remuneration for services rendered as
such employee and not as a beneficiary of the trust,
(B) under or to an annuity plan which, at the time of such payment, is a plan described in section 403(a),
(C) for a payment described in section 402(h)(1) and (2) if, at the time of such payment, it is reasonable to
believe that the employee will be entitled to an exclusion under such section for payment,
(D) under an arrangement to which section 408(p) applies, or
(E) under or to an eligible deferred compensation plan which, at the time of such payment, is a plan described in
section 457(b) which is maintained by an eligible employer described in section 457(e)(1)(A),
(13) pursuant to any provision of law other than section 5(c) or 6(1) of the Peace Corps Act, for service performed
as a volunteer or volunteer leader within the meaning of such Act,
(14) in the form of group-term life insurance on the life of an employee,
(15) to or on behalf of an employee if (and to the extent that) at the time of the payment of such remuneration it is
reasonable to believe that a corresponding deduction is allowable under section 217 (determined without regard to
section 274(n)),
(16)(A) as tips in any medium other than cash,1
(B) as cash tips to an employee in any calendar month in the course of his employment by an employer unless the
amount of such cash tips is $20 or more,
(17) for service described in section 3121(b)(20),
(18) for any payment made, or benefit furnished, to or for the benefit of an employee if at the time of such payment
or such furnishing it is reasonable to believe that the employee will be able to exclude such payment or benefit from
income under section 127, 129, 134(b)(4), or 134(b)(5),
(19) for any benefit provided to or on behalf of an employee if at the time such benefit is provided it is reasonable
to believe that the employee will be able to exclude such benefit from income under section 74(c), 108(f)(4), 117, or
132,
(20) for any medical care reimbursement made to or for the benefit of an employee under a self-insured medical
reimbursement plan (within the meaning of section 105(h)(6)),
(21) for any payment made to or for the benefit of an employee if at the time of such payment it is reasonable to
believe that the employee will be able to exclude such payment from income under section 106(b),
believe that the employee will be able to exclude such payment from income under section 106(d), or
(23) for any benefit or payment which is excludable from the gross income of the employee under section 139B(b).
The term "wages" includes any amount includible in gross income of an employee under section 409A and payment
of such amount shall be treated as having been made in the taxable year in which the amount is so includible.
(b) Payroll period
For purposes of this chapter, the term "payroll period" means a period for which a payment of wages is ordinarily
made to the employee by his employer, and the term "miscellaneous payroll period" means a payroll period other than
a daily, weekly, biweekly, semimonthly, monthly, quarterly, semiannual, or annual payroll period.
(c) Employee
For purposes of this chapter, the term "employee" includes an officer, employee, or elected official of the United
States, a State, or any political subdivision thereof, or the District of Columbia, or any agency or instrumentality of any
one or more of the foregoing. The term "employee" also includes an officer of a corporation.
(d) Employer
For purposes of this chapter, the term "employer" means the person for whom an individual performs or performed
any service, of whatever nature, as the employee of such person, except that-
(1) if the person for whom the individual performs or performed the services does not have control of the payment
of the wages for such services, the term "employer" (except for purposes of subsection (a)) means the person
having control of the payment of such wages, and
(2) in the case of a person paying wages on behalf of a nonresident alien individual, foreign partnership, or foreign
corporation, not engaged in trade or business within the United States, the term "employer" (except for purposes of
subsection (a)) means such person.
[(e) Repealed. Pub. L. 115–97, title I, §11041(c)(2)(A), Dec. 22, 2017, 131 Stat. 2082 ]
Attachment K Page 41 of 50 pages
Form W-4 Employee’s Withholding Certificate

Complete Form W-4 so that your employer can withhold the correct federal income tax from your pay.
OMB No. 1545-0074
2022
▶
▶ Give Form W-4 to your employer.
Department of the Treasury
Internal Revenue Service ▶ Your withholding is subject to review by the IRS.
(a) First name and middle initial Last name (b) Social security number
Step 1:
Enter Address ▶ Does your name match the
Personal name on your social security
card? If not, to ensure you get
Information City or town, state, and ZIP code credit for your earnings, contact
SSA at 800-772-1213 or go to
www.ssa.gov.
(c) Single or Married filing separately
Married filing jointly or Qualifying widow(er)
Head of household (Check only if you’re unmarried and pay more than half the costs of keeping up a home for yourself and a qualifying individual.)
Complete Steps 2–4 ONLY if they apply to you; otherwise, skip to Step 5. See page 2 for more information on each step, who can
claim exemption from withholding, when to use the estimator at www.irs.gov/W4App, and privacy.
Step 2: Complete this step if you (1) hold more than one job at a time, or (2) are married filing jointly and your spouse
Multiple Jobs also works. The correct amount of withholding depends on income earned from all of these jobs.
or Spouse Do only one of the following.
Works (a) Use the estimator at www.irs.gov/W4App for most accurate withholding for this step (and Steps 3–4); or
(b) Use the Multiple Jobs Worksheet on page 3 and enter the result in Step 4(c) below for roughly accurate
withholding; or
(c) If there are only two jobs total, you may check this box. Do the same on Form W-4 for the other job. This
option is accurate for jobs with similar pay; otherwise, more tax than necessary may be withheld . . ▶
TIP: To be accurate, submit a 2022 Form W-4 for all other jobs. If you (or your spouse) have self-employment
income, including as an independent contractor, use the estimator.
Complete Steps 3–4(b) on Form W-4 for only ONE of these jobs. Leave those steps blank for the other jobs. (Your withholding will
be most accurate if you complete Steps 3–4(b) on the Form W-4 for the highest paying job.)
Step 3: If your total income will be $200,000 or less ($400,000 or less if married filing jointly):
Claim Multiply the number of qualifying children under age 17 by $2,000 ▶ $
Dependents
Multiply the number of other dependents by $500 . . . . ▶ $
Add the amounts above and enter the total here . . . . . . . . . . . . . 3 $

Step 4 (a) Other income (not from jobs). If you want tax withheld for other income you
(optional): expect this year that won’t have withholding, enter the amount of other income here.
This may include interest, dividends, and retirement income . . . . . . . . 4(a) $
Other
Adjustments (b) Deductions. If you expect to claim deductions other than the standard deduction and
want to reduce your withholding, use the Deductions Worksheet on page 3 and enter
the result here . . . . . . . . . . . . . . . . . . . . . . . 4(b) $
(c) Extra withholding. Enter any additional tax you want withheld each pay period . . 4(c) $
Step 5: Under penalties of perjury, I declare that this certificate, to the best of my knowledge and belief, is true, correct, and complete.
Sign
Here
▲
Employee’s signature (This form is not valid unless you sign it.) Date
Employers Employer’s name and address First date of Employer identification

employment number (EIN)
Only
For Privacy Act and Paperwork Reduction Act Notice, see page 3. Cat. No. 10220Q Form W-4 (2022)
7/14/2020
Attachment L Page 42 of 50 pages

Text contains those laws in effect on July 12, 2020
CHAPTER 79-DEFINITIONS
Jump To:
Source Credit
References In Text
Codification
Amendments
Effective Date
Savings Provision
Miscellaneous
§7701. Definitions
(a) When used in this title, where not otherwise distinctly expressed or manifestly incompatible with the intent
thereof-
(1) Person
The term "person" shall be construed to mean and include an individual, a trust, estate, partnership, association,
company or corporation.
(2) Partnership and partner
The term "partnership" includes a syndicate, group, pool, joint venture, or other unincorporated organization,
through or by means of which any business, financial operation, or venture is carried on, and which is not, within the
meaning of this title, a trust or estate or a corporation; and the term "partner" includes a member in such a syndicate,
group, pool, joint venture, or organization.
(3) Corporation
The term "corporation" includes associations, joint-stock companies, and insurance companies.
(4) Domestic
The term "domestic" when applied to a corporation or partnership means created or organized in the United States
or under the law of the United States or of any State unless, in the case of a partnership, the Secretary provides
otherwise by regulations.
(5) Foreign
The term "foreign" when applied to a corporation or partnership means a corporation or partnership which is not
domestic.
(6) Fiduciary
The term "fiduciary" means a guardian, trustee, executor, administrator, receiver, conservator, or any person
acting in any fiduciary capacity for any person.
(7) Stock
The term "stock" includes shares in an association, joint-stock company, or insurance company.
(8) Shareholder
The term "shareholder" includes a member in an association, joint-stock company, or insurance company.
(9) United States
The term "United States" when used in a geographical sense includes only the States and the District of
Columbia.
(10) State
The term "State" shall be construed to include the District of Columbia, where such construction is necessary to
carry out provisions of this title.
(11) Secretary of the Treasury and Secretary
(A) Secretary of the Treasury
The term "Secretary of the Treasury" means the Secretary of the Treasury, personally, and shall not include any
delegate of his.
(B) Secretary
7/14/2020
Page 43 of 50 pages
Development under part A or part B of title I of the Housing Act of 1949, as amended, or located within any area
covered by a program eligible for assistance under section 103 of the Demonstration Cities and Metropolitan
Development Act of 1966, as amended, and loans made for the improvement of any such real property,
(vii) loans secured by an interest in educational, health, or welfare institutions or facilities, including structures
designed or used primarily for residential purposes for students, residents, and persons under care, employees,
or members of the staff of such institutions or facilities,
(viii) property acquired through the liquidation of defaulted loans described in clause (v), (vi), or (vii),
(ix) loans made for the payment of expenses of college or university education or vocational training, in
accordance with such regulations as may be prescribed by the Secretary,
(x) property used by the association in the conduct of the business described in subparagraph (B), and
(xi) any regular or residual interest in a REMIC, but only in the proportion which the assets of such REMIC
consist of property described in any of the preceding clauses of this subparagraph; except that if 95 percent or
more of the assets of such REMIC are assets described in clauses (i) through (x), the entire interest in the
REMIC shall qualify.
At the election of the taxpayer, the percentage specified in this subparagraph shall be applied on the basis of the
average assets outstanding during the taxable year, in lieu of the close of the taxable year, computed under regulations
prescribed by the Secretary. For purposes of clause (v), if a multifamily structure securing a loan is used in part for
nonresidential purposes, the entire loan is deemed a residential real property loan if the planned residential use
exceeds 80 percent of the property's planned use (determined as of the time the loan is made). For purposes of clause
(v), loans made to finance the acquisition or development of land shall be deemed to be loans secured by an interest in
residential real property if, under regulations prescribed by the Secretary, there is reasonable assurance that the
property will become residential real property within a period of 3 years from the date of acquisition of such land; but
this sentence shall not apply for any taxable year unless, within such 3-year period, such land becomes residential real
property. For purposes of determining whether any interest in a REMIC qualifies under clause (xi), any regular interest
in another REMIC held by such REMIC shall be treated as a loan described in a preceding clause under principles
similar to the principles of clause (xi); except that, if such REMIC's are part of a tiered structure, they shall be treated
as 1 REMIC for purposes of clause (xi).
(20) Employee
For the purpose of applying the provisions of section 79 with respect to group-term life insurance purchased for
employees, for the purpose of applying the provisions of sections 104, 105, and 106 with respect to accident and
health insurance or accident and health plans, and for the purpose of applying the provisions of subtitle A with
respect to contributions to or under a stock bonus, pension, profit-sharing, or annuity plan, and with respect to
distributions under such a plan, or by a trust forming part of such a plan, and for purposes of applying section 125
with respect to cafeteria plans, the term "employee" shall include a full-time life insurance salesman who is
considered an employee for the purpose of chapter 21.
(21) Levy
The term "levy" includes the power of distraint and seizure by any means.
(22) Attorney General
The term "Attorney General" means the Attorney General of the United States.
(23) Taxable year
The term "taxable year" means the calendar year, or the fiscal year ending during such calendar year, upon the
basis of which the taxable income is computed under subtitle A. "Taxable year" means, in the case of a return made
for a fractional part of a year under the provisions of subtitle A or under regulations prescribed by the Secretary, the
period for which such return is made.
(24) Fiscal year
The term "fiscal year" means an accounting period of 12 months ending on the last day of any month other than
December.
(25) Paid or incurred, paid or accrued
The terms "paid or incurred" and "paid or accrued" shall be construed according to the method of accounting upon
the basis of which the taxable income is computed under subtitle A.
(26) Trade or business
The term "trade or business" includes the performance of the functions of a public office.
(27) Tax Court
The term "Tax Court" means the United States Tax Court.
(28) Other terms
Any term used in this subtitle with respect to the application of, or in connection with, the provisions of any other
subtitle of this title shall have the same meaning as in such provisions.
Attachment M Page 44 of 50 pages
a Employee’s social security number Safe, accurate, Visit the IRS website at
OMB No. 1545-0008 FAST! Use www.irs.gov/efile
b Employer identification number (EIN) 1 Wages, tips, other compensation 2 Federal income tax withheld
c Employer’s name, address, and ZIP code 3 Social security wages 4 Social security tax withheld
5 Medicare wages and tips 6 Medicare tax withheld
7 Social security tips 8 Allocated tips
d Control number 9 10 Dependent care benefits
e Employee’s first name and initial Last name Suff. 11 Nonqualified plans 12a See instructions for box 12
C
o
d
e
13 Statutory Retirement Third-party 12b

employee plan sick pay C
o
d
e
14 Other 12c
C
o
d
e
12d
C
o
d
e
f Employee’s address and ZIP code

15 State Employer’s state ID number 16 State wages, tips, etc. 17 State income tax 18 Local wages, tips, etc. 19 Local income tax 20 Locality name
Form W-2 Wage and Tax Statement

Copy B—To Be Filed With Employee’s FEDERAL Tax Return.
2022 Department of the Treasury—Internal Revenue Service
This information is being furnished to the Internal Revenue Service.
12/21/21, 1:16 PM
Attachment N Page 45 of 50 pages
26 USC 6051: Receipts for employees

CHAPTER 61-INFORMATION AND RETURNS
Subchapter A-Returns and Records
PART III-INFORMATION RETURNS
Subpart C-Information Regarding Wages Paid Employees
Jump To:
Source Credit
Miscellaneous
References In Text
Amendments
Effective Date
§6051. Receipts for employees

(a) Requirement
Every person required to deduct and withhold from an employee a tax under section 3101 or 3402, or who would
have been required to deduct and withhold a tax under section 3402 (determined without regard to subsection (n)) if
the employee had claimed no more than one withholding exemption, or every employer engaged in a trade or business
who pays remuneration for services performed by an employee, including the cash value of such remuneration paid in
any medium other than cash, shall furnish to each such employee in respect of the remuneration paid by such person
to such employee during the calendar year, on or before January 31 of the succeeding year, or, if his employment is
terminated before the close of such calendar year, within 30 days after the date of receipt of a written request from the
employee if such 30-day period ends before January 31, a written statement showing the following:
(1) the name of such person,
(2) the name of the employee (and an identifying number for the employee if wages as defined in section 3121(a)
have been paid),
(3) the total amount of wages as defined in section 3401(a),
(4) the total amount deducted and withheld as tax under section 3402,
(5) the total amount of wages as defined in section 3121(a),
(6) the total amount deducted and withheld as tax under section 3101,
[(7) Repealed. Pub. L. 111–226, title II, §219(a)(3), Aug. 10, 2010, 124 Stat. 2403 ]
(8) the total amount of elective deferrals (within the meaning of section 402(g)(3)) and compensation deferred
under section 457, including the amount of designated Roth contributions (as defined in section 402A),
(9) the total amount incurred for dependent care assistance with respect to such employee under a dependent
care assistance program described in section 129(d),
(10) in the case of an employee who is a member of the Armed Forces of the United States, such employee's
earned income as determined for purposes of section 32 (relating to earned income credit),
(11) the amount contributed to any Archer MSA (as defined in section 220(d)) of such employee or such
employee's spouse,
(12) the amount contributed to any health savings account (as defined in section 223(d)) of such employee or
such employee's spouse,
(13) the total amount of deferrals for the year under a nonqualified deferred compensation plan (within the
meaning of section 409A(d)),
(14) the aggregate cost (determined under rules similar to the rules of section 4980B(f)(4)) of applicable employer-
sponsored coverage (as defined in subsection (g)), except that this paragraph shall not apply to-
(A) coverage to which paragraphs (11) and (12) apply, or
(B) the amount of any salary reduction contributions to a flexible spending arrangement (within the meaning of
section 125),
(15) the total amount of permitted benefit (as defined in section 9831(d)(3)(C)) for the year under a qualified small
employer health reimbursement arrangement (as defined in section 9831(d)(2)) with respect to the employee,
(16) the amount includible in gross income under subparagraph (A) of section 83(i)(1) with respect to an event
described in subparagraph (B) of such section which occurs in such calendar year, and
(17) the aggregate amount of income which is being deferred pursuant to elections under section 83(i),
determined as of the close of the calendar year.
12/21/21, 1:16 PM
Page 46 of 50 pages
In the case of compensation paid for service as a member of a uniformed service, the statement shall show, in lieu of
the amount required to be shown by paragraph (5), the total amount of wages as defined in section 3121(a), computed
in accordance with such section and section 3121(i)(2). In the case of compensation paid for service as a volunteer or
volunteer leader within the meaning of the Peace Corps Act, the statement shall show, in lieu of the amount required to
be shown by paragraph (5), the total amount of wages as defined in section 3121(a), computed in accordance with
such section and section 3121(i)(3). In the case of tips received by an employee in the course of his employment, the
amounts required to be shown by paragraphs (3) and (5) shall include only such tips as are included in statements
furnished to the employer pursuant to section 6053(a). The amounts required to be shown by paragraph (5) shall not
include wages which are exempted pursuant to sections 3101(c) and 3111(c) from the taxes imposed by sections 3101
and 3111. In the case of the amounts required to be shown by paragraph (13), the Secretary may (by regulation)
establish a minimum amount of deferrals below which paragraph (13) does not apply.
(b) Special rule as to compensation of members of Armed Forces
In the case of compensation paid for service as a member of the Armed Forces, the statement required by
subsection (a) shall be furnished if any tax was withheld during the calendar year under section 3402, or if any of the
compensation paid during such year is includible in gross income under chapter 1, or if during the calendar year any
amount was required to be withheld as tax under section 3101. In lieu of the amount required to be shown by
paragraph (3) of subsection (a), such statement shall show as wages paid during the calendar year the amount of such
compensation paid during the calendar year which is not excluded from gross income under chapter 1 (whether or not
such compensation constituted wages as defined in section 3401(a)).
(c) Additional requirements
The statements required to be furnished pursuant to this section in respect of any remuneration shall be furnished at
such other times, shall contain such other information, and shall be in such form as the Secretary may by regulations
prescribe. The statements required under this section shall also show the proportion of the total amount withheld as tax
under section 3101 which is for financing the cost of hospital insurance benefits under part A of title XVIII of the Social
Security Act.
(d) Statements to constitute information returns
A duplicate of any statement made pursuant to this section and in accordance with regulations prescribed by the
Secretary shall, when required by such regulations, be filed with the Secretary.
(e) Railroad employees
(1) Additional requirement
Every person required to deduct and withhold tax under section 3201 from an employee shall include on or with
the statement required to be furnished such employee under subsection (a) a notice concerning the provisions of
this title with respect to the allowance of a credit or refund of the tax on wages imposed by section 3101(b) and the
tax on compensation imposed by section 3201 or 3211 which is treated as a tax on wages imposed by section
3101(b).
(2) Information to be supplied to employees
Each person required to deduct and withhold tax under section 3201 during any year from an employee who has
also received wages during such year subject to the tax imposed by section 3101(b) shall, upon request of such
employee, furnish to him a written statement showing-
(A) the total amount of compensation with respect to which the tax imposed by section 3201 was deducted,
(B) the total amount deducted as tax under section 3201, and
(C) the portion of the total amount deducted as tax under section 3201 which is for financing the cost of hospital
insurance under part A of title XVIII of the Social Security Act.
(f) Statements required in case of sick pay paid by third parties
(1) Statements required from payor
(A) In general
If, during any calendar year, any person makes a payment of third-party sick pay to an employee, such person
shall, on or before January 15 of the succeeding year, furnish a written statement to the employer in respect of
whom such payment was made showing-
(i) the name and, if there is withholding under section 3402(o), the social security number of such employee,
(ii) the total amount of the third-party sick pay paid to such employee during the calendar year, and
(iii) the total amount (if any) deducted and withheld from such sick pay under section 3402.
For purposes of the preceding sentence, the term "third-party sick pay" means any sick pay (as defined in section
3402(o)(2)(C)) which does not constitute wages for purposes of chapter 24 (determined without regard to section
3402(o)(1)).
(B) Special rules
(i) Statements are in lieu of other reporting requirements
9/14/22, 2:45 PM
Attachment O Page 47 of 50 pages
4 USC 72: Public offices; at seat of Government

From Title 4-FLAG AND SEAL, SEAT OF GOVERNMENT, AND THE STATES
CHAPTER 3-SEAT OF THE GOVERNMENT
Jump To:
Source Credit
§72. Public offices; at seat of Government

All offices attached to the seat of government shall be exercised in the District of Columbia, and not elsewhere,
except as otherwise expressly provided by law.
(July 30, 1947, ch. 389, 61 Stat. 643 .)
Page 48 of 50 pages
Attachment P
CONSTITUTION OF THE UNITED STATES OF AMERICA—1787 1

WE THE PEOPLE of the United States, in Order to SECTION. 2. 1 The House of Representatives
form a more perfect Union, establish Justice, shall be composed of Members chosen every sec-
insure domestic Tranquility, provide for the ond Year by the People of the several States,
common defence, promote the general Welfare, and the Electors in each State shall have the
and secure the Blessings of Liberty to our- Qualifications requisite for Electors of the most
selves and our Posterity, do ordain and estab- numerous Branch of the State Legislature.
2 No Person shall be a Representative who
lish this Constitution for the United States of
America. shall not have attained to the Age of twenty five
Years, and been seven Years a Citizen of the
ARTICLE. I. United States, and who shall not, when elected,
SECTION 1. All legislative Powers herein grant- be an Inhabitant of that State in which he shall
ed shall be vested in a Congress of the United be chosen.
3 Representatives and direct Taxes shall be ap-
States, which shall consist of a Senate and
House of Representatives. portioned among the several States which may
be included within this Union, according to
1 This text of the Constitution follows the engrossed copy
their respective Numbers, which shall be deter-
signed by Gen. Washington and the deputies from 12 States. The mined by adding to the whole Number of free
small superior figures preceding the paragraphs designate Persons, including those bound to Service for a
clauses, and were not in the original and have no reference to Term of Years, and excluding Indians not taxed,
footnotes.
In May 1785, a committee of Congress made a report rec-
three fifths of all other Persons.2 The actual
ommending an alteration in the Articles of Confederation, but Enumeration shall be made within three Years
no action was taken on it, and it was left to the State Legisla- after the first Meeting of the Congress of the
tures to proceed in the matter. In January 1786, the Legislature United States, and within every subsequent
of Virginia passed a resolution providing for the appointment of
five commissioners, who, or any three of them, should meet such Term of ten Years, in such Manner as they shall
commissioners as might be appointed in the other States of the by Law direct. The Number of Representatives
Union, at a time and place to be agreed upon, to take into con- shall not exceed one for every thirty Thousand,
sideration the trade of the United States; to consider how far a
uniform system in their commercial regulations may be nec-
but each State shall have at Least one Rep-
essary to their common interest and their permanent harmony; resentative; and until such enumeration shall be
and to report to the several States such an act, relative to this made, the State of New Hampshire shall be enti-
great object, as, when ratified by them, will enable the United tled to chuse three, Massachusetts eight, Rhode-
States in Congress effectually to provide for the same. The Vir-
ginia commissioners, after some correspondence, fixed the first Island and Providence Plantations one, Con-
Monday in September as the time, and the city of Annapolis as necticut five, New-York six, New Jersey four,
the place for the meeting, but only four other States were rep- Pennsylvania eight, Delaware one, Maryland
resented, viz: Delaware, New York, New Jersey, and Pennsyl-
vania; the commissioners appointed by Massachusetts, New
six, Virginia ten, North Carolina five, South
Hampshire, North Carolina, and Rhode Island failed to attend. Carolina five, and Georgia three.
4 When vacancies happen in the Representation
Under the circumstances of so partial a representation, the com-
missioners present agreed upon a report, (drawn by Mr. Hamil- from any State, the Executive Authority thereof
ton, of New York,) expressing their unanimous conviction that
it might essentially tend to advance the interests of the Union
shall issue Writs of Election to fill such Vacan-
if the States by which they were respectively delegated would cies.
concur, and use their endeavors to procure the concurrence of 5 The House of Representatives shall chuse
the other States, in the appointment of commissioners to meet their Speaker and other Officers; and shall have
at Philadelphia on the Second Monday of May following, to take
into consideration the situation of the United States; to devise
the sole Power of Impeachment.
such further provisions as should appear to them necessary to SECTION. 3. 1 The Senate of the United States
render the Constitution of the Federal Government adequate to shall be composed of two Senators from each
the exigencies of the Union; and to report such an act for that State, chosen by the Legislature thereof,3 for six
purpose to the United States in Congress assembled as, when
agreed to by them and afterwards confirmed by the Legislatures
Years; and each Senator shall have one Vote.
of every State, would effectually provide for the same.
Congress, on the 21st of February, 1787, adopted a resolution in stitution, it had been ratified by the conventions chosen in each
favor of a convention, and the Legislatures of those States which State to consider it, as follows: Delaware, December 7, 1787;
had not already done so (with the exception of Rhode Island) Pennsylvania, December 12, 1787; New Jersey, December 18, 1787;
promptly appointed delegates. On the 25th of May, seven States Georgia, January 2, 1788; Connecticut, January 9, 1788; Massa-
having convened, George Washington, of Virginia, was unani- chusetts, February 6, 1788; Maryland, April 28, 1788; South Caro-
mously elected President, and the consideration of the proposed lina, May 23, 1788; New Hampshire, June 21, 1788; Virginia, June
constitution was commenced. On the 17th of September, 1787, the 25, 1788; and New York, July 26, 1788.
Constitution as engrossed and agreed upon was signed by all the The President informed Congress, on the 28th of January, 1790,
members present, except Mr. Gerry of Massachusetts, and that North Carolina had ratified the Constitution November 21,
Messrs. Mason and Randolph, of Virginia. The president of the 1789; and he informed Congress on the 1st of June, 1790, that
convention transmitted it to Congress, with a resolution stating Rhode Island had ratified the Constitution May 29, 1790. Ver-
how the proposed Federal Government should be put in oper- mont, in convention, ratified the Constitution January 10, 1791,
ation, and an explanatory letter. Congress, on the 28th of Sep- and was, by an act of Congress approved February 18, 1791, ‘‘re-
tember, 1787, directed the Constitution so framed, with the reso- ceived and admitted into this Union as a new and entire member
lutions and letter concerning the same, to ‘‘be transmitted to of the United States.’’
the several Legislatures in order to be submitted to a convention 2 The part of this clause relating to the mode of apportionment
of delegates chosen in each State by the people thereof, in con- of representatives among the several States has been affected by
formity to the resolves of the convention.’’ section 2 of amendment XIV, and as to taxes on incomes without
On the 4th of March, 1789, the day which had been fixed for apportionment by amendment XVI.
commencing the operations of Government under the new Con- 3 This clause has been affected by clause 1 of amendment XVII.
Page I
Page 49 of 50 pages
CONSTITUTION OF THE UNITED STATES OF AMERICA—1787 Page II
2 Immediately after they shall be assembled in Judgment require Secrecy; and the Yeas and
Consequence of the first Election, they shall be Nays of the Members of either House on any
divided as equally as may be into three Classes. question shall, at the Desire of one fifth of those
The Seats of the Senators of the first Class shall Present, be entered on the Journal.
4 Neither House, during the Session of Con-
be vacated at the Expiration of the second Year,
of the second Class at the Expiration of the gress, shall, without the Consent of the other,
fourth Year, and of the third Class at the Expi- adjourn for more than three days, nor to any
ration of the sixth Year, so that one third may other Place than that in which the two Houses
be chosen every second Year; and if Vacancies shall be sitting.
happen by Resignation, or otherwise, during the SECTION. 6. 1 The Senators and Representatives
Recess of the Legislature of any State, the Exec- shall receive a Compensation for their Services,
utive thereof may make temporary Appoint- to be ascertained by Law, and paid out of the
ments until the next Meeting of the Legislature, Treasury of the United States.6 They shall in all
which shall then fill such Vacancies.4 Cases, except Treason, Felony and Breach of the
3 No Person shall be a Senator who shall not Peace, be privileged from Arrest during their
have attained to the Age of thirty Years, and Attendance at the Session of their respective
Houses, and in going to and returning from the
been nine Years a Citizen of the United States,
same; and for any Speech or Debate in either
and who shall not, when elected, be an Inhab-
House, they shall not be questioned in any other
itant of that State for which he shall be chosen.
4 The Vice President of the United States shall Place.
2 No Senator or Representative shall, during
be President of the Senate, but shall have no the Time for which he was elected, be appointed
Vote, unless they be equally divided. to any civil Office under the Authority of the
5 The Senate shall chuse their other Officers,
United States, which shall have been created, or
and also a President pro tempore, in the Ab- the Emoluments whereof shall have been
sence of the Vice President, or when he shall ex- encreased during such time; and no Person hold-
ercise the Office of President of the United ing any Office under the United States, shall be
States. a Member of either House during his Continu-
6 The Senate shall have the sole Power to try
ance in Office.
all Impeachments. When sitting for that Pur- SECTION. 7. 1 All Bills for raising Revenue shall
pose, they shall be on Oath or Affirmation. originate in the House of Representatives; but
When the President of the United States is the Senate may propose or concur with Amend-
tried, the Chief Justice shall preside: And no ments as on other Bills.
Person shall be convicted without the Concur- 2 Every Bill which shall have passed the House
rence of two thirds of the Members present. of Representatives and the Senate, shall, before
7 Judgment in Cases of Impeachment shall not
it become a Law, be presented to the President
extend further than to removal from Office, and of the United States; If he approve he shall sign
disqualification to hold and enjoy any Office of it, but if not he shall return it, with his Objec-
honor, Trust or Profit under the United States: tions to that House in which it shall have origi-
but the Party convicted shall nevertheless be nated, who shall enter the Objections at large on
liable and subject to Indictment, Trial, Judg- their Journal, and proceed to reconsider it. If
ment and Punishment, according to Law. after such Reconsideration two thirds of that
SECTION. 4. 1 The Times, Places and Manner of House shall agree to pass the Bill, it shall be
holding Elections for Senators and Representa- sent, together with the Objections, to the other
tives, shall be prescribed in each State by the House, by which it shall likewise be reconsid-
Legislature thereof; but the Congress may at ered, and if approved by two thirds of that
any time by Law make or alter such Regula- House, it shall become a Law. But in all such
tions, except as to the Places of chusing Sen- Cases the Votes of both Houses shall be deter-
ators. mined by yeas and Nays, and the Names of the
2 The Congress shall assemble at least once in Persons voting for and against the Bill shall be
every Year, and such Meeting shall be on the entered on the Journal of each House respec-
first Monday in December,5 unless they shall by tively. If any Bill shall not be returned by the
Law appoint a different Day. President within ten Days (Sundays excepted)
SECTION. 5. 1 Each House shall be the Judge of after it shall have been presented to him, the
the Elections, Returns and Qualifications of its Same shall be a Law, in like Manner as if he had
own Members, and a Majority of each shall con- signed it, unless the Congress by their Adjourn-
stitute a Quorum to do Business; but a smaller ment prevent its Return, in which Case it shall
Number may adjourn from day to day, and may not be a Law.
3 Every Order, Resolution, or Vote to which
be authorized to compel the Attendance of ab-
sent Members, in such Manner, and under such the Concurrence of the Senate and House of Rep-
Penalties as each House may provide. resentatives may be necessary (except on a ques-
2 Each House may determine the Rules of its tion of Adjournment) shall be presented to the
Proceedings, punish its Members for disorderly President of the United States; and before the
Behaviour, and, with the Concurrence of two Same shall take Effect, shall be approved by
thirds, expel a Member. him, or being disapproved by him, shall be re-
3 Each House shall keep a Journal of its Pro- passed by two thirds of the Senate and House of
ceedings, and from time to time publish the Representatives, according to the Rules and
same, excepting such Parts as may in their Limitations prescribed in the Case of a Bill.
SECTION. 8. 1 The Congress shall have Power To
4 This clause has been affected by clause 2 of amendment
lay and collect Taxes, Duties, Imposts and Ex-
XVIII.
5 This clause has been affected by amendment XX. 6 This clause has been affected by amendment XXVII.
Page 50 of 50 pages
Page III CONSTITUTION OF THE UNITED STATES OF AMERICA—1787
cises, to pay the Debts and provide for the com- Rebellion or Invasion the public Safety may re-
mon Defence and general Welfare of the United quire it.
3 No Bill of Attainder or ex post facto Law
States; but all Duties, Imposts and Excises shall
be uniform throughout the United States; shall be passed.
2 To borrow Money on the credit of the United 4 No Capitation, or other direct, Tax shall be
States; laid, unless in Proportion to the Census or Enu-

3 To regulate Commerce with foreign Nations, meration herein before directed to be taken.7
and among the several States, and with the In- 5 No Tax or Duty shall be laid on Articles ex-
dian Tribes; ported from any State.

4 To establish an uniform Rule of Naturaliza- 6 No Preference shall be given by any Regula-
tion, and uniform Laws on the subject of Bank- tion of Commerce or Revenue to the Ports of
ruptcies throughout the United States; one State over those of another: nor shall Ves-
5 To coin Money, regulate the Value thereof, sels bound to, or from, one State, be obliged to
and of foreign Coin, and fix the Standard of enter, clear, or pay Duties in another.
Weights and Measures; 7 No Money shall be drawn from the Treasury,
6 To provide for the Punishment of counterfeit- but in Consequence of Appropriations made by
ing the Securities and current Coin of the Law; and a regular Statement and Account of
United States; the Receipts and Expenditures of all public
7 To establish Post Offices and post Roads;
Money shall be published from time to time.
8 To promote the Progress of Science and use- 8 No Title of Nobility shall be granted by the
ful Arts, by securing for limited Times to Au- United States: And no Person holding any Office
thors and Inventors the exclusive Right to their of Profit or Trust under them, shall, without the
respective Writings and Discoveries; Consent of the Congress, accept of any present,
9 To constitute Tribunals inferior to the su-
Emolument, Office, or Title, of any kind what-
preme Court; ever, from any King, Prince, or foreign State.
10 To define and punish Piracies and Felonies
SECTION. 10. 1 No State shall enter into any
committed on the high Seas, and Offences Treaty, Alliance, or Confederation; grant Let-
against the Law of Nations; ters of Marque and Reprisal; coin Money; emit
11 To declare War, grant Letters of Marque and
Bills of Credit; make any Thing but gold and sil-
Reprisal, and make Rules concerning Captures ver Coin a Tender in Payment of Debts; pass any
on Land and Water; Bill of Attainder, ex post facto Law, or Law im-
12 To raise and support Armies, but no Appro-
pairing the Obligation of Contracts, or grant
priation of Money to that Use shall be for a any Title of Nobility.
longer Term than two Years; 2 No State shall, without the Consent of the
13 To provide and maintain a Navy;
14 To make Rules for the Government and Reg-
Congress, lay any Imposts or Duties on Imports
or Exports, except what may be absolutely nec-
ulation of the land and naval Forces;
15 To provide for calling forth the Militia to essary for executing it’s inspection Laws: and
the net Produce of all Duties and Imposts, laid
execute the Laws of the Union, suppress Insur-
by any State on Imports or Exports, shall be for
rections and repel Invasions;
16 To provide for organizing, arming, and dis- the Use of the Treasury of the United States;
ciplining, the Militia, and for governing such and all such Laws shall be subject to the Revi-
Part of them as may be employed in the Service sion and Controul of the Congress.
3 No State shall, without the Consent of Con-
of the United States, reserving to the States re-
spectively, the Appointment of the Officers, and gress, lay any Duty of Tonnage, keep Troops, or
the Authority of training the Militia according Ships of War in time of Peace, enter into any
to the discipline prescribed by Congress; Agreement or Compact with another State, or
17 To exercise exclusive Legislation in all Cases with a foreign Power, or engage in War, unless
whatsoever, over such District (not exceeding actually invaded, or in such imminent Danger as
ten Miles square) as may, by Cession of particu- will not admit of delay.
lar States, and the Acceptance of Congress, be- ARTICLE. II.
come the Seat of the Government of the United
States, and to exercise like Authority over all SECTION. 1. 1 The executive Power shall be
Places purchased by the Consent of the Legisla- vested in a President of the United States of
ture of the State in which the Same shall be, for America. He shall hold his Office during the
the Erection of Forts, Magazines, Arsenals, Term of four Years, and, together with the Vice
dock-Yards, and other needful Buildings;—And President, chosen for the same Term, be elected,
18 To make all Laws which shall be necessary as follows
2 Each State shall appoint, in such Manner as
and proper for carrying into Execution the fore-
going Powers, and all other Powers vested by the Legislature thereof may direct, a Number of
this Constitution in the Government of the Electors, equal to the whole Number of Senators
United States, or in any Department or Officer and Representatives to which the State may be
thereof. entitled in the Congress: but no Senator or Rep-
SECTION. 9. 1 The Migration or Importation of resentative, or Person holding an Office of Trust
such Persons as any of the States now existing or Profit under the United States, shall be ap-
shall think proper to admit, shall not be prohib- pointed an Elector.
3 The Electors shall meet in their respective
ited by the Congress prior to the Year one thou-
sand eight hundred and eight, but a Tax or duty States, and vote by Ballot for two Persons, of
may be imposed on such Importation, not ex- whom one at least shall not be an Inhabitant of
ceeding ten dollars for each Person. the same State with themselves. And they shall
2 The Privilege of the Writ of Habeas Corpus
shall not be suspended, unless when in Cases of 7 This clause has been affected by amendment XVI.

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To: Representative Rep firstname lastname

Senator Sen1 firstname lastname

Senator Sen2 firstname lastname

From: Student firstname lastname

Re: Justification for Congressional Investigation of Unlawful

Dear Congressmember title lastname comma

I am writing to share some amazing discoveries I found about federal income

Federal Income Tax Law Deciphered

“Individuals” Who Must Pay Income Tax Identified

description of the individuals who must pay income tax:

Archives and Records Administration, and authenticated as US Government Information by the

Supreme Court Confirms

that definition, even if it varies from that term’s ordinary

The US Supreme Court rule says we must ignore our ordinary

The Geographic Area of “United States” in Tax Laws

meanings and dictionary definitions instead. Americans’ incorrect assumptions of

Student firstname lastname

26 USC 1: Tax imposed

§1. Tax imposed

a ta deter ined in accordance with the following ta le:

If taxable income is: The tax is:

(b) Heads of households

If taxable income is: The tax is:

If taxable income is: The tax is:

(d) Married individuals filing separate returns

If taxable income is: The tax is:

(e) Estates and trusts

If taxable income is: The tax is:

Revised as of April 1, 2020

Containing a codification of documents

Published by the Office of the Federal Register

U.S. GOVERNMENT OFFICIAL EDITION NOTICE

Legal Status and Use of Seals and Logos

Use of ISBN Prefix

U.S. GOVERNMENT PUBLISHING OFFICE

U.S. Superintendent of Documents • Washington, DC 20402–0001

Internal Revenue Service, Treasury § 1.1–1

Taxable years beginning 1970 (references in this column are to

§ 1.1–1 26 CFR Ch. I (4–1–20 Edition)

Taxable years beginning after Dec. 31,

26 USC 7701: Definitions

26 USC 871: Tax on nonresident alien individuals

§871. Tax on nonresident alien individuals

FOX v. STANDARD OIL COMPANY OF

No. 69. Argued November 9, 1934.-Decided January 14, 1935.

1. Filling stations and distribution plants where gasoline, other petro-

whether a store or something else. In such circumstances

UNITED STATES REPORTS

THE SUPREME COURT

OCTOBER TERM, 1999

May 30 Through September 29, 2000

Printed on Uncoated Permanent Printing Paper

For sale by the U. S. Government Printing Office

914 OCTOBER TERM, 1999

STENBERG, ATTORNEY GENERAL OF NEBRASKA,

942 STENBERG v. CARHART

Opinion of the Court

F. Supp. 2d, at 471; A Choice for Women, 54 F. Supp. 2d, at

MEESE, ATTORNEY GENERAL OF THE UNITED

EASTERN DISTRICT OF CALIFORNIA

No. 85-1180. Argued December 2, 1986-Decided April 28, 1987

Opinion of the Court 481 U. S.

the exhibition of a significant number of foreign-made films,