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Remember that it is the “Individual” in question.

This term individual is used in sections 26 U.S.C. §1 and 26 U.S.C. §6012(a). It is never defined anywhere in the I.R.C. The reason it is not defined is that it would give away the IRS’ ruse. Therefore, we have to look in the legal dictionary for the definition:

Individual. As a noun, this term denotes a single person as distinguished from a group or class, and also, very commonly, a private or natural person as distinguished from a partnership, corporation, or association; but it is said that this restrictive signification is not necessarily inherent in the word, and that it may, in proper cases, include [be limited to] artificial persons.
[Black’s Law Dictionary, Sixth Edition, on page 773]

Note that this definition above does not necessarily imply a natural (biological) person. Therefore, the Internal Revenue Code cannot be said to necessarily apply to natural persons. Here is the proper definition of “individual” in the context of the IRS form 1040 and within the meaning of the code, as we understand it:

Individual

An artificial federally-chartered entity, meaning a federal (but not state) chartered corporation or partnership or trust. Such an entity is a citizen of the “United States” because it must have a physical presence in the District of Columbia to be subject to the exclusive legislative or territorial jurisdiction of the United States under Article 1, Section 8, Clause 17 of the U.S. Constitution. This “individual” is NOT a natural person with income from outside the district (federal) United States who is living and working for a private employer in the 50 united States of America because of the restrictions on direct taxes imposed by Article 1, Section 9, Clause 4, and Article 1, Section 2, Clause 3 of the U.S. Constitution..>[1]

We will now examine the definition of “individual” found in 26 CFR §1.1441-1(c )(3):

26 CFR 1.1441-1 Requirement for the deduction and withholding of tax on payments to foreign persons.

(c ) Definitions

(3) Individual.

(i) Alien individual.

The term alien individual means an individual who is not a citizen or a national of the United States. See Sec. 1.1-1(c).

(ii) Nonresident alien individual.

The term nonresident alien individual means a person described in section 7701(b)(1)(B), an alien individual who is a resident of a foreign country under the residence article of an income tax treaty and Sec. 301.7701(b)-7(a)(1) of this chapter, or an alien individual who is a resident of Puerto Rico, Guam, the Commonwealth of Northern Mariana Islands, the U.S. Virgin Islands, or American Samoa as determined under Sec. 301.7701(b)-1(d) of this chapter. An alien individual who has made an election under section 6013 (g) or (h) to be treated as a resident of the United States is nevertheless treated as a nonresident alien individual for purposes of withholding under chapter 3 of the Code and the regulations thereunder.

The above definition ought to raise some BIG red flags! First of all, if you live in the [federal] United States** as a natural person, you aren’t an “individual” because the definition of “individual” doesn’t include citizens or residents of the United States**! This is the ONLY definition of the term “individual” found ANYWHERE in either the Internal Revenue Code or the 26 CFR Regulations. Therefore, the tax code can’t apply to you even if you claim to be a U.S.** citizen or a U.S.** resident! This is also consistent with our findings earlier. It also explains why a U.S. citizen is defined as someone who lives in the Virgin Islands, Guam, Puerto Rico, or American Samoa, as follows:

26 CFR 31.3121(e) State, United States, and citizen.

(b)…The term ‘citizen of the United States’ includes a citizen of the Commonwealth of Puerto Rico or the Virgin Islands, and, effective January 1, 1961, a citizen of Guam or American Samoa.

The definition for “individual” that the government wants you to incorrectly assume, however, is that found below:

5 U.S.C. §552a(a)(2):

(2) the term ‘’individual’’ means a citizen of the United States or an alien lawfully admitted for permanent residence;

But this definition of “individual” is superseded by the only definition of “individual” found in the Regulations for taxes in 26 CFR 1.1441-1 above. You therefore can’t be a “individual” who can be the “person” against whom the income tax is imposed under 26 U.S.C. §1 unless you either reside OUTSIDE the “United States**” under 26 CFR § 1.1441-1(c )(3) or you reside INSIDE the United States** and are not a U.S.** citizen. That’s why they created a definition of “U.S. citizen” that means you are living outside the United States (in the Virgin Islands) so they can “pretend” that you are taxable! That way, even when you tell them you live in the “United States” by giving them an address in the 50 states on your tax return, they can still claim that you live in Puerto Rico or the Virgin Islands because of your status as a “U.S. citizen”! This whole scheme can be confirmed by ordering a copy of your Individual Master File (IMF) from the IRS and looking at the transaction codes on the IMF. If you look at your IMF and you have been filing 1040 forms for a while, chances are your record reflects that you reside in the Virgin Islands, even if you really live in one of the 50 states outside the federal zone! That’s why the IRS made the Publication 6209, which is used for decoding the IMF file, “For Official Use Only”, which is short for “Don’t let Citizens get their hands on this at all costs!”. They know they are committing fraud and they don’t want you, the Citizen, to know the horrible truth and expose that fraud, because then they lose their ability to claim “plausible deniability”.

I bet this all sounds pretty crazy to you, right, but I swear to God it’s the truth! These are the kinds of sneaky tricks that IRS lawyers make their living dreaming up in order to make the illegal fraud and extortion called the income tax look more “civilized” and believable and well hidden from public view. If they wanted it in public view, they would have put the definitions of “U.S. citizen” and “individual” in the Internal Revenue Code right? But they instead buried it deep inside regulations that few Citizens ever view and only the agency itself usually looks at because they wanted to hide it!

The above definitions of “Alien individual” and “Nonresident alien individual” in 26 CFR §1.1441(c )(3) can also seem a little confusing initially. You will find out that we suggest to people later in this book (in section 5.6.9 to be exact) that they should renounce their “U.S.** citizenship” and become “U.S.*** nationals”. However, looking at 26 CFR 1.1441-1(c )(3)(i) above leads one to believe that they cannot be a nonresident alien if they are a “U.S. national”. However, “nonresident aliens” are defined below:

http://famguardian.org/TaxFreedom/CitesByTopic/individual.htm