Black's Law Dictionary,
Sixth Edition, p. 423:
definition.
A description of a thing by its properties; an explanation of the meaning
of a word or term. The process of stating the
exact meaning
of a word by means of other words. Such a description of the thing
defined, including all essential elements and excluding all nonessential,
as to distinguish it from all other things and classes."
[Black's Law Dictionary,
Sixth Edition, p. 423]
Because
the term "includes" is defined expansively in
26 U.S.C.
Sec. 7701(c), any "definition" that uses this word is a NON definition
and cannot be relied upon to clearly and unambiguously establish the
meaning of a word. Any definition that uses "means" instead of
"includes", however, is a legitimate definition that does properly bound
the meaning of a word. You will note that 26 U.S.C. Sec. 7701
has a mixture of definitions, some of which use the word "means" and
others use the word "includes". Don't pay any attention to the
definitions that use the word "includes" because they are just double
speak deliberately designed to confuse you. This kind of double
speak is evident, for instance, in the definition of the term "United
States" found in 26 U.S.C. Sec. 7701(a)9, and represents a violation
of due process, since it doesn't clearly define the jurisdiction of
the federal government to tax because it uses the word "includes" instead
of "means".
In the event that definitions of such terms as “U.S.**” or
“includes” has you confused about your tax obligations or the applicability
of the above table, remember that the supreme court said of the
rules of statutory construction as found in the case of Hassett
v. Welch, 303 U.S. 303:
“In
view of other settled rules of statutory construction, which
teach that... if doubt exists as to the construction of a taxing
statute, the doubt should be resolved in favor of the taxpayer...”
The reason for this is obvious. The Sixth Amendment says that
we have a right to due process and to know and understand the charges
against us. How can we be assured of a fair trial or justice
if we can't definitively even know or limit what the law says in
such a way that we can completely understand what is expected
of us and obey it? Furthermore, the definition of the word
"definition" found in Black's Law Dictionary, Sixth Edition, page
423:
"A
description of a thing by its properties; an explanation of the
meaning of a word or term. The process of stating the exact
meaning of a word by means of other words. Such a description
of the thing defined, including all essential elements and excluding
all nonessential, as to distinguish it from all other things and
classes."
If the term "includes"
found in 26 U.S.C. Sec. 7701(c) is used "expansively", NOTHING
is defined in the Internal Revenue Code ANYWHERE! For such a case
the whole code is
"Void for Vagueness" as described in section 5.12!
[Great IRS Hoax, Section
5.3.3, Version 4.50]