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income regardless of its source." Nevertheless, petitioners
allege that they are not subject to the Federal income tax
because they are "without the jurisdiction" of the United States.
In this regard, petitioners allege that they are neither United
States citizens nor resident aliens because they are "state
citizens of Missouri (not State of Missouri)". Petitioners also
allege that they are not nonresident aliens engaged in a trade or
business within the United States, and that they are not
nonresident aliens who have elected to be treated as resident
aliens.
Petitioners attached a number of documents to their
petition. One such document is an "Affidavit in Support of
Petition". This document states in part:
That Duane B. Erwin and Linda L. Erwin, the
workmanship of God, are naturally in a state of perfect
freedom to order their actions, and dispose of their
possessions and persons, as they think fit, within the
bounds of the law of nature, that is, the law of reason
and common equity, without asking leave, or depending
upon the will of any other man.
* * * * * * *
That Duane B. Erwin and Linda L. Erwin are state
citizens of Missouri, and have continually abode in
Jackson County, Missouri.
That Missouri is a free and independent State
united by and under the Constitution of the United
States.
That 26 U.S.C. (I.R.C. 1939 and 1954) imposes NO
tax on the person of the state citizen within the
jurisdiction of Missouri, a free and independent state.
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