There are only two liability statutes anywhere in the Internal Revenue Code Subtitles A through C.

1.   The first is found in 26 U.S.C. §1461 and it makes withholding agents for nonresident aliens inside the federal United States liable to turn over “wages” withheld to the Internal Revenue Code.  This withholding must still, however, be done voluntarily and authorized by the recipient of the wages or it amounts to theft.

2.   The second liability statute is found in 26 U.S.C. §2002, and this statute imposes a liability upon the executor of the estate of a dead person as part of an estate tax.  

We point out in section 5.6.8 of our Great IRS Hoax book that if you obtain the IRS 6209 Manual and examine Section 4, pages 4-1 and 4-2, you will find out that the IRS W-2 and W-4 are classified with Tax Class 5, which is given the title “Information Return Processing (IRP), Estate and Gift Tax”.  The Individual Income Tax and all 1040 forms are assigned to Tax Class 2, which is entitled “Individual Income Tax, Fiduciary Income Tax, Partnership return”.  Consequently, we conclude in section 5.6.8 of the Great IRS Hoax that all payroll withholding are gifts to the U.S. government, and that this is true because there is no liability statute under the Internal Revenue Code Subtitle A creating a duty or liability to pay income taxes.

The purpose of why the IRS wants to assume you are the executor for a dead person is so they can treat you as “liable” under  26 U.S.C. §2002.  The IRS benefits financially from falsely presuming you are the executor of a dead person, therefore they do it.  The actual technique for doing it involves fooling their computer systems into thinking you are a dead person or a fiduciary for a dead person.  There are several ways to confirm the suspicion that the IRS is assuming you are a dead person.  For instance:

1. Because IRS forms W-2 and W-4 are assigned to Tax Class 5 and because this tax class includes estate taxes, it is reasonable to conclude that payroll withholding is being done as a tax on the estate of a dead person.  Who is this dead person?  It’s none other than your “strawman”…the artificial “legal person” who is the beneficiary of all of your entitlements and privileges!
2. The liens that IRS frequently serves on people for nonpayment of taxes also confirm that IRS is treating you as the executor for a dead person.  On the IRS Form 668(y)(c ) entitled “Notice of Lien” that the IRS serves on third parties and against you for nonpayment of taxes, the type of tax listed says “1040”, which is a code section and not a form.  Code section 1040 addresses the tax owed by the executor of an estate on a dead person.  See our article at the following address for confirmation of this:  http://famguardian.org/TaxFreedom/Evidence/Collection/Lien/Lien.htm

A number of freedom researchers have expanded this metaphor to reach the following very interesting conclusions that we fully agree with:

1.   A constructive trust is created when you are born.  The trust document is your Birth Certificate.  Many birth certificates says “Informant” below the signature for the witness.  This is the government informant who is a witness for the state of the creation of the constructive trust.

2.   Within the constructive trust that is created when you are born:

2.1.  You are the “Trustee” of the trust.  The trustee must always be a natural person and he acts as the fiduciary for the Beneficiary.

2.2. The “Beneficiary” is your “all caps strawman”.  For instance, if your name is “John Doe”, then your strawman’s name is “JOHN DOE”.  Your strawman is literally dead, but he is still considered as a “legal person”.  This strawman is simply what people in the legal field refer to as a “res”.  A "resident" is simply a legal person called a "res" that is "ident"-ified within a given jurisdiction, and not necessarily someone who physically lives in that jurisdiction. In the case of a "taxpayer" under 26 U.S.C. §7701(a)(39), that place is the District of Columbia:

“Res.  Lat.  The subject matter of a trust or will.  In the civil law, a thing; an object.  As a term of the law, this word has a very wide and extensive signification, including not only things which are objects of property, but also such as are not capable of individual ownership.  And in old English law it is said to have a general import, comprehending both corporeal and incorporeal things of whatever kind, nature, or species.  By "res," according to the modern civilians, is meant everything that may form an object of rights, in opposition to "persona," which is regarded as a subject of rights.  "Res," therefore, in its general meaning, comprises actions of all kinds; while in its restricted sense it comprehends every object of right, except actions.  This has reference to the fundamental division of the Institutes that all law relates either to persons, to things, or to actions.

“Res is everything that may form an object of rights and includes an object, subject-matter or status.  In re Riggle's Will, 11 A.D.2d 51 205 N.Y.S.2d 19, 21, 22.  The term is particularly applied to an object, subject-matter, or status, considered as the defendant in an action, or as an object against which, directly, proceedings are taken.  Thus, in a prize case, the captured vessel is "the res"; and proceedings of this character are said to be in rem.  (See In personam; In Rem.)  "Res" may also denote the action or proceeding, as when a cause, which is not between adversary parties, it entitled "In re ______". [Black’s Law Dictionary, Sixth Edition, pp. 1304-1306]

2.3. The “Grantor” or “Creator” of the trust is the Government.  It creates the “res” of benefits and rights that constitute the body of entitlements you have under the law.

3.  Anyone who is a “Trustee” is treated in law as a “fiduciary” for the strawman.  All government or financial documents you sign containing the name of your strawman you are signing as his “fiduciary”.

4.  Your decision to act as the fiduciary for the “strawman” is a voluntary choice.  Any taxes for which the strawman is liable therefore become voluntary, because you didn’t have to “volunteer” to act on behalf of the strawman.

5.  You can un-volunteer to act as the fiduciary for your “strawman”.  The process known as “UCC Redemption” allows you to gift the “benefits” or “privileges” but not the “liabilities” of your strawman to a natural person, who can be either you or someone you know.  You may have heard of the term “identity theft”.  UCC Redemption essentially amounts to “identity gift”.

6.  According to the Statutes at Large, 53 Stat. 9, Section 312(a):

“(a)  FIDUCIARY OF TAXPAYER-Upon notice to the Commissioner that any person is acting in a fiduciary capacity such fiduciary shall assume the powers, rights, duties, and privileges of the taxpayer in respect of a tax imposed by this chapter (except as otherwise specifically provided and except that the tax shall be collected from the estate of the taxpayer), until notice is given that the fiduciary capacity has terminated.”
[Statutes at Large, 53 Stat. 9, Section 312(a)]

You can see the above statute yourself at:

http://famguardian.org/TaxFreedom/CitesByTopic/Fiduciary.pdf

7.  IRS Form 56 is the vehicle by which you indicate to the IRS the status of any fiduciary relationships that you might be involved with.  You can also use this form to terminate fiduciary relationships.

8.  Your “strawman” is what we call your “statutory interface” to the commercial world.  If you completely abandon your strawman, you will not be able to function within the commercial world.  You cannot therefore completely abandon your strawman because you might starve to death!  However, if you gift the “liabilities” of your strawman without gifting the “benefits” or “privileges”, you can outsmart the system.

9.  The Internal Revenue Code is an indirect excise tax on the privilege of doing business as an artificial entity which is either a corporation or a partnership created under the laws of the federal but not state government.  In fact, the term “income” is defined by the Constitution only as the “corporate profit” of this corporation.  A partnership is a form of “corporation”.  Income tax on the privilege of doing business as a corporation as measured by the profits of the corporation .  See section 5.6.5 of The Great IRS Hoax for further details on this subject.

10.  Corporations are “citizens” under the Internal Revenue Code.  Corporations are also beneficiaries of a trust.  The trust document is the corporate charter that created the corporation under an act of the legislature.  The trustees are the officers of the corporation.

"A corporation is a citizen, resident, or inhabitant of the state or country by or under the laws of which it was created, and of that state or country only."

[19 Corpus Juris Secundum legal encyclopedia, Corporations, §886]

11.  Under the Internal Revenue Code, a “U.S. person” is the only proper subject of the tax code and that person is a corporation.  That “U.S. person” is defined in 26 U.S.C. §7701(a)(30).  26 C.F.R. §301.6109-1(b)(1) identifies this “U.S. person” only as an “it” and not a “he” or “she”.  Such a person can be either a resident alien or a citizen residing in a territory of the United States.

26 C.F.R. - CHAPTER I - PART 301

§  301.6109-1  Identifying numbers

(b) Requirement to furnish one's own number --

(1) U.S. persons. Every U.S. person who makes under this title a return, statement, or other document must furnish its own taxpayer identifying number as required by the forms and the accompanying instructions.

12.   When you file a form 1040, you are basically indicating to the government under penalty of perjury that you are either a trustee or an officer of a foreign/alien corporation that resides in the federal zone.  The Form 1040 says in the upper left corner that it is only submitted by “U.S. individuals”.  An “individual” is either an “alien” or a “nonresident alien” under 26 C.F.R. §1.1441-1(c )(3).  Since “nonresident aliens” file the Form 1040NR and since you didn’t attach an IRS Form 2555 to your 1040 that you did file indicating you were a “U.S. citizen” under 8 U.S.C. §1401 who is living overseas, then the only type of “U.S. individual” you can be is an “alien”, which is synonymous with a “resident” under 26 C.F.R. §1.1-1(a)(2)(ii).  This “alien” is living inside the federal zone and is subject to federal laws and police powers.  The W-4 form you mistakenly filled out and submitted to your employer indicated in the upper left corner that you were an “employee”.  The term “employee” is then defined in 26 U.S.C. §3401(c ) as a "public officer" of the United States government, which just happens to be a corporation under 28 U.S.C. §3002(15)(A).

13.  The federal government only has jurisdiction over “foreign commerce” under Article 1, Section 8, Clause 3 of the Constitution.  Taxation internal to states of the Union is a plenary power reserved exclusively to states of the Union under the U.S. Constitution Amendments 9 and 10.   See  sections 5.2.3 and 5.2.11 of the Great IRS Hoax.

14.  The strawman is identified in Black’s Law Dictionary, 4^th Edition, p. 880 as “idemsonans":

“Idemsonans-sounding the same or alike.  Having the same sound.  The term applied to names which are substantially the same, though slightly varied in the spelling, as Lawrence and Lawrance.”

15.  Your “strawman” is therefore a “corporation”, and “corporations” are the only types of entities that the federal government is authorized to tax under the Constitution.

Makes lots of sense, huh?  The important thing to remember is that as long as you are connected to an artificial entity such as a corporation that is a privileged creation of Congress, and as long as you live in the federal zone or are a “citizen“ under 8 U.S.C. §1401 who is born in the District of Columbia or the territories and who derives “foreign income” from outside the United States the country, then your earnings come under the jurisdiction of the federal government and you will be treated as a “taxpayer”, with or without a liability statute making you one.

How can we extricate ourselves from being a fiduciary for a “corporate strawman” or a deceased person under Subtitle B of the Internal Revenue Code and disconnect ourselves from the liability but not the privileges or benefits associated with our strawman?   Here are some techniques that may work and which we employ:

1. As we said in item 5 above, we can use the UCC redemption process to gift our commercial strawman to a third party.  This insulates us further from any liabilities of the strawman so long as the person we gifted it to agreed to accept only the benefits and privileges and none of the liabilities.  Because the redemption process copyrights the strawman and all information about him, then the government can no longer use the strawman to get at the natural person.  The person we gift our commercial strawman to using this UCC Redemption then signs a power of attorney to allow us to act on their behalf.  Spouses do this, for instance, for each other in states that only allow a person to gift their strawman to themselves.  California is like this.
2. We can then file with the IRS a Form 2848 “Power of Attorney” which gives us power of attorney over our strawman but leaves the liability of the strawman with the strawman.
3. We must be careful at all times not to completely abandon our strawman and to keep it attached through a power of attorney to a “defender” of some kind.  That defender doesn’t share the liabilities of the strawman but can claim the benefits and act on behalf of the strawman without actually being the strawman.  Having a person who is a defender will preserve the credit rating and credibility of the strawman.  If the government then tries to destroy the natural person by using our “all caps strawman” to file a lien against it, we can then simply attack the government for violation of copyright and for violation of an innocent third party, which is us, the natural person rather than the strawman.
4. Every time we interact with the IRS, we must submit an IRS Form 56 entitled “Notice Concerning Fiduciary Relationships”.  On this form, we basically dissolve any existing fiduciary relationships or connections to our all-caps strawman and we remove any possibility that the IRS can incorrectly presume that we are “corporations” or “taxpayers”.  This forces the IRS to treat us as a natural person and not an artificial entity.
5. When we communicate with the IRS, we must clearly identify ourselves as a natural person and not a corporation or partnership with a domicile outside of the federal zone and outside of federal jurisdiction.
6. If you have a court trial which involves the strawman, then you must file a petition for identity hearing in advance of all the activity.  The purpose of this petition is to clarify with the court that they aren’t suing the natural person, but a strawman who is not you and who your are not acting as the fiduciary.
7. When litigating, never file “in pro per” or “in pro se” because this indicates that you are being represented by an attorney.  Instead file as “sui juris”, which means a natural person possessing full civil rights:

   “Sui juris-Of his own right.  Possessing full social and civil rights.  Not under any legal disability, or the power of another, or guardianship.  Having capacity to manage one’s own affairs.  Not under legal disability to act for oneself.” 
   [Black’s Law Dictionary, Fourth Edition, p. 1602]

We use all of the above techniques and they are quite effective.  We use the IRS Form 56 (modified) with everything we send and we clearly identify ourselves as a natural person domiciled outside of the “United States”.  We ensure that we are identified as domiciled outside the federal “United States” by redefining the terms in the perjury statement to refer to 28 U.S.C. §1746(1) and to say that we are outside of the federal “United States”.  We don’t actually physically modify the statement, because then IRS might try to mistakenly penalize us for modifying the statement, so we simply redefine the words instead.