The word "person" is used in many laws. If you don't know what the term means, you might think that you are one of these.

American Law and Procedure, Vol 13, page 137, 1910: 

"This word `person' and its scope and bearing in the law, involving, as it does, legal fictions and also apparently natural beings, it is difficult to understand; but it is absolutely necessary to grasp, at whatever cost, a true and proper understanding to the word in all the phases of its proper use ... A person is here not a physical or individual person, but the status or condition with which he is invested... not an individual or physical person, but the status, condition or character borne by physical persons... The law of persons is the law of status or condition."

Natural (biological) people are not "persons" in most statutes. 

TITLE 26 > Subtitle F > CHAPTER 79 > Sec. 7701.

Sec. 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 [throughout the Internal Revenue Code] an individual, a trust, estate, partnership, association, company or corporation.

TITLE 26 > Subtitle F > CHAPTER 75 > Subchapter D > Sec. 7343.

Sec. 7343. - Definition of term ''person''

The term ''person'' as used in this chapter [Chapter 75] includes an officer or employee of a corporation, or a member or employee of a partnership, who as such officer, employee, or member is under a duty to perform the act in respect of which the violation occurs

[NOTE: This is the "person" for the purposes of some of the miscellaneous penalties under the Internal Revenue Code]

TITLE 16 > CHAPTER 75 > Sec. 5502.

Sec. 5502. - Definitions

As used in this chapter -

(7)  The term ''person'' means any individual (whether or not a citizen or national of the United States), any corporation, partnership, association, or other entity (whether or not organized or existing under the laws of any State), and any Federal, State, local, or foreign government or any entity of any such government.

26 CFR §301.6671-1 Rules for application of assessable penalties

[Code of Federal Regulations]

[Title 26, Volume 17, Parts 300 to 499]

[Revised as of April 1, 2000]

From the U.S. Government Printing Office via GPO Access

[CITE: 26CFR301.6671-1]

[Page 402]

TITLE 26--INTERNAL REVENUE

Additions to the Tax and Additional Amounts--Table of Contents

Sec. 301.6671-1 Rules for application of assessable penalties.

(b) Person defined. For purposes of subchapter B of chapter 68, the term ``person'' includes an officer or employee of a corporation, or a member or employee of a partnership, who as such officer, employee, or member is under a duty to perform the act in respect of which the violation occurs.

[NOTE: This is the "person" for the purposes of MOST penalties under the ENTIRE Internal Revenue Code]

26 CFR §301.7701-6 Definitions; person, fiduciary

Title 26: Internal Revenue
PART 301—PROCEDURE AND ADMINISTRATION
Definitions

§ 301.7701-6   Definitions; person, fiduciary.

(a) Person. The term person includes an individual, a corporation, a partnership, a trust or estate, a joint-stock company, an association, or a syndicate, group, pool, joint venture, or other unincorporated organization or group. The term also includes a guardian, committee, trustee, executor, administrator, trustee in bankruptcy, receiver, assignee for the benefit of creditors, conservator, or any person acting in a fiduciary capacity.

Black's Law Dictionary, 4th Edition, p 1300

A person is such, not because he is human, but because rights and duties are ascribed to him. The person is the legal subject or substance of which the rights and duties are attributes. An individual human being considered as having such attributes is what lawyers call a "natural person." Pollock, First Book of Jurispr. 110. Gray, Nature and Sources of Law, ch. II.

[Black's Law Dictionary, 4th Edition, p 1300]

Black's Law Dictionary, 4th Ed., p 1300

A county is a person in a legal sense, Lancaster Co. v. Trimble, 34 Neb. 752, 52 N.W. 711; but a sovereign is not; In re Fox, 52 N.Y. 535, 11 Am.Rep. 751; U.S. v. Fox 94 U.S. 315, 24 L.Ed. 192 ....

[Black's Law Dictionary, 4th Ed., p 1300]

Spooner v. McConnell, 22 F 939 @ 943: 

"The sovereignty of a state does not reside in the persons who fill the different departments of its government, but in the People, from whom the government emanated; and they may change it at their discretion. Sovereignty, then in this country, abides with the constituency, and not with the agent; and this remark is true, both in reference to the federal and state government." 

Glass v. Sloop Betsey, 3 Dall. (U.S.) 6 (1794): 

"... Our government is founded upon compact. Sovereignty was, and is, in the people" 

Lansing v. Smith, 4 Wend (N. Y.) 9 (1829), 21 Am.Dec. 89: 

"People of a state are entitled to all rights which formerly belong to the King, by his prerogative." 

US Supreme Court in 4 Wheat 402: 

"The United States, as a whole, emanates from the people... The people, in their capacity as sovereigns, made and adopted the Constitution..." 

Luther v. Borden, 48 U.S. 1, (1849) 12 L.Ed 581 : 

"... The governments are but trustees acting under derived authority and have no power to delegate what is not delegated to them. But the people, as the original fountain might take away what they have delegated and intrust to whom they please. ...The sovereignty in every state resides in the people of the state and they may alter and change their form of government at their own pleasure." 

Yick Wo v. Hopkins, 118 U.S. 356 (1886), page 370: 

"While sovereign powers are delegated to ... the government, sovereignty itself remains with the people.." 

Yick Wo is a powerful anti-discrimination case. You might get the impression that the legislature can write perfectly legal laws, yet the laws cannot be enforced contrary to the intent of the people. It's as if servants do not make rules for their masters. It's as if the Citizens who created government were their masters. It's as if civil servants were to obey the higher authority. You are the higher authority of Romans 13:1. You as ruler are not a terror to good works per Romans 13:3. Imagine that! Isn't it a shame that your government was surrendered to those who are a terror to good works? Isn't it a shame that you enlisted to obey them?

Julliard v. Greenman: 110 U.S. 421 (1884): 

"There is no such thing as a power of inherent sovereignty in the government of the United States .... In this country sovereignty resides in the people, and Congress can exercise no power which they have not, by their Constitution entrusted to it: All else is withheld." 

"In common usage, the term 'person' does not include the sovereign, and statutes employing the word are ordinarily construed to exclude it." 

U.S. v. Cooper, 312 U.S. 600,604, 61 S.Ct 742 (1941): 

"Since in common usage the term `person' does not include the sovereign, statutes employing that term are ordinarily construed to exclude it." 

U.S. v. United Mine Workers of America, 330 U.S. 258 67 S.Ct 677 (1947): 

"In common usage, the term `person' does not include the sovereign and statutes employing it will ordinarily not be construed to do so." 

U.S. v. General Motors Corporation, D.C. Ill, 2 F.R.D. 528, 530: 

"In common usage the word `person' does not include the sovereign, and statutes employing the word are generally construed to exclude the sovereign." 

Church of Scientology v. US Department of Justice (1979) 612 F2d 417 @425: 

"the word `person' in legal terminology is perceived as a general word which normally includes in its scope a variety of entities other than human beings., see e.g. 1, U.S.C. para 1." 

Perry v. US, 294 U.S. 330 (1935):

"In United States, sovereignty resides in people... the Congress cannot invoke the sovereign power of the People to override their will as thus declared.",

1 U.S.C. §8 : "Person"

TITLE 1 > CHAPTER 1 > § 8

§ 8. “Person”, “human being”, “child”, and “individual” as including born-alive infant

(a) In determining the meaning of any Act of Congress, or of any ruling, regulation, or interpretation of the various administrative bureaus and agencies of the United States, the words “person”, “human being”, “child”, and “individual”, shall include every infant member of the species homo sapiens who is born alive at any stage of development.

(b) As used in this section, the term “born alive”, with respect to a member of the species homo sapiens, means the complete expulsion or extraction from his or her mother of that member, at any stage of development, who after such expulsion or extraction breathes or has a beating heart, pulsation of the umbilical cord, or definite movement of voluntary muscles, regardless of whether the umbilical cord has been cut, and regardless of whether the expulsion or extraction occurs as a result of natural or induced labor, cesarean section, or induced abortion.

(c) Nothing in this section shall be construed to affirm, deny, expand, or contract any legal status or legal right applicable to any member of the species homo sapiens at any point prior to being “born alive” as defined in this section.

Copyright Family Guardian Fellowship