"Paying taxes is the price of citizenship. After three strikes, I would hope that even Schiff realizes that he has struck out," said Internal Revenue Service Commissioner Mark Everson.

Therefore, if you do not want to pay the individual income tax then do not keep the U.S. citizenship. Or, file and pay. The Social Security Agreement is part of being a U.S. citizen. Quote: Title VIII of the Social Security Act imposes an income tax upon those employees covered by old-age benefits, First Annual Report on Social Security. See About Us and the Memorandum on Cause of Individual Income Tax link. You are born into Common Law and enter the Federal Equity jurisdiction upon entry into the Social Security agreement. The Social Security agreement places you into the Admiralty/Special Maritime law form. Does insurance ring a bell? This is the law form being applied in Criminal Tax court. Don’t believe me? see http://farsite.hill.af.mil/reghtml/regs/far2afmcfars/fardfars/far/28.htm#P26_3662 It appears that somebody took away the availability of this site. see FAR -- Part 28Bonds and Insurance

Social Security is a British Crown based Treaty agreement via Private International Law. i.e. private agreement and not a contract, (see UCC Article 1 differences between agreement and contract),  also known as Private Law Merchant. The Individual Social Security Trust Agreement IS the UNITED STATES citizen domiciled in the U.S. Trust Territories (usually the Virgin Islands). You are the Surety and Fiduciary responsible for the Trusts tax filing. Taking the benefits creates the duty via trust execution by operation of law. Trust law is Equity law. Equity is the doorway into Law Merchant jurisdiction, which is the parent law form to Admiralty/Maritime Law. A conviction for willful failure to file a tax return is a contempt conviction. Labor is not taxable, the trust (a.k.a. a corporation domiciled in the US Territories) is taxable as a gain on capital. Once you pledge your labor as a capital contribution (like a stock sale for capital but in this case for benefits) into the franchise everything else is a gain on capital pledged.

SOCIAL SECURITY ADMIRALTY CONNECTION

The Supreme Court has ruled that all contracts with government, express or implied, are maritime in their nature, The Glide, 167 U.S. 606; and The Corsair, 145 U.S. 342, and therefore of admiralty jurisdiction, American Ins. Co. v. Canter (1828) 1 U.S. (Pet.) 511, 545; whereas "A case in admiralty does not, in fact, arise under the Constitution or Laws of the United States."

The Social Security agreement is an agreement with or through the U.S. government. Therefore, pursuant to the report titled, “Earnings and Employment Data for Workers Covered Under Social Security and Medicare, by State and County, 2003,” it presupposes that “In 2003, 154.5 million workers had earnings taxable under the Social Security program.”

The Longshoreman’s and Harbor Worker’s Compensation Act states, inter alia, “the term ‘vessel’ means any vessel upon which or in connection with which any person entitled to benefits under this chapter suffers injury or death arising out of or in the course of his employment, and said vessel’s owner, owner pro hac vice, agent, operator, charter or bare boat charterer, master, officer, or crew member.” 33 USC 902(21). Social Security, as a governmental office, “in the performance of the functions of a public office” in accord with “a trade or business,” operates on a similar premise.

The Individual Master File shows a code TC-150 for those participating in the Social Security program.

• “Concerning the scope of the Transaction Code 150 [number 6] of your request, our Disclosure Office in the Assistant Commission (International) has advised us that the transaction codes contained in our Manuals are used to identify a transaction being processed and to maintain a history of actions posted to a taxpayers account on the master file. The Transaction Code 150 indicated a tax liability assessed when a tax return is filed and a return is posted to the Master File. The Virgin Islands (150) relates to the tax liability assessed on a U.S. Self-Employment Tax Return-Virgin Islands, Guam, American Samoa. It indicates the amount of self employment tax assessed on this type of record. Sincerely, Barry Windheim, Program Analysis Freedom of Information, DEPARTMENT OF THE TREASURY, Washington, D.C.”

However, disclosure is a prerequisite factor in any agreement as it is the foundation for what the Uniform Commercial Code refers to as “good faith.” Title 46 USC 31301-31343 discloses the principles and procedures for disclosure in the first instance before a lien can be created in admiralty. Without prior “good faith” disclosure an agreement cannot exist. No agreement equals no liability, even in admiralty.

Social Security refers to “covered employment” in the First annual Report, 1936 as well as in 42 USC. Social Security is the nexus for a liability under the individual income tax. Admiralty regulates all matters relating to insurance, assurance and benefits schemes. The Longshoreman’s and Harbor Worker’s Compensation Act states, “the term vessel means any vessel upon which or in connection with which any person entitled to benefits under this chapter suffers injury or death arising out of or in the course of his employment, and said vessel’s owner, owner pro hoc vice, agent, . . .” Benedict on Admiralty is very clear in its discussion of admiralty agreements entered on land through equity, i.e. a trust agreement. Covered Employment is an Admiralty/Maritime scheme entered through equity. A vessel as defined in admiralty.

Issues under Social Security are not under the purview of the United States Constitution. “A case in admiralty does not, in fact, arise under the Constitution or laws of the United States.” “The common law rule is that when a court acts within its powers, its acts are binding on all the world; but if beyond them, they are entirely void. It is therefore necessary to look into the constitution of this court.” “. . . that . . . [maritime wages] . . . is a case of admiralty and maritime jurisdiction.” “as a general principle, it is true that the proceedings of a court are void unless it has jurisdiction over the subject-matter.” “It is denied that all the cases of admiralty and maritime jurisdiction are exclusively vested in the courts of the Union. On the contrary, it is asserted that many cases within the admiralty are also within the common law jurisdiction of the State Courts. Seamen’s wages, salvage, marine torts, collision, etc. are of this description.” The American Insurance Company v. 356 Bales of Cotton, 26 U.S. 511 (1828).

CONCLUSION

If you participate in covered employment, then, you must file a tax return for the trust and have the trust pay the individual income taxes incurred. PAY THE TAX!!!

COMMENT

I have trained more than 300 students, who sat for an excess of 24 hours of training, since 1996. This is a matter of record. See FBI Agent David Rubincam in my resume for referrals. Out of more than 300 students trained, 93%+ have agreed that they needed to file and pay the income tax. Of that number, less than 7% revested title to the SS Trust on grounds of religious objection. The revestment procedure was reviewed and approved by a retired State Supreme Court Justice. The conclusion is that disclosure actually helps the U.S. Government to collect. Therefore, if the U.S. Attorneys, or the Agents of either the IRS or the SS Administration, were to disclose the actual operation of the individual income tax, the result would most likely be more compliance and more money in the form of taxes. Is that strange? Not really. Full Disclosure creates good faith in the agreement. Good faith is a requirement pursuant to UCC 2-306(1), standards of fair dealing in trade. Of all students questioned to date, all state that they sleep better at night that they know and understand more of the truth about the actual private, international basis upon which the United States legal system operates. Disclosure is the way, the truth and the light.

Therefore, if you participate in Social Security, covered employment, you must file and pay!!

NOTICE

We have lawyers available that have in excess of 20 years experience in handling criminal individual income tax matters. We have been successful at removing criminal cases from the criminal realm back to civil and then have been able to settle the mater to the satisfaction of both the individual and the government.

Litigation is mostly about evidence. The best evidence usually wins.

We at Rice and Associates can assist you in establishing a credible evidentiary record.

Believe it or not, many Criminal Tax attorneys do not do ANY DISCOVERY in the pre-trial criminal process. Most attorneys we have performed cleanup for have filed an average of 4 Motions, did no pre-trial discovery and either plea bargained or made a token effort.

Phases of litigation that Rice and Associates have dealt with are pre-information, pre-indictment, post indictment, pre-trial, and post conviction. To date we have not yet been able to remove a criminal action from post sentencing after confinement.

Do not wait until it is too late. Waiting until post indictment is salvageable but VERY costly!!

Even the best attorneys cannot always win in the criminal tax arena. If you participate in the Social Security (SS) agreement (i.e. use the number) and have not revested title to the SS agreement grantor trust/PUBLIC VESSEL, then you are deemed and construed to be hip deep in federal equity and subject to the individual income tax. Therefore, you MUST FILE!!! SOMETHING.

We can explain why there is a liability, why there is a reason to file and show you methods of limiting your tax liability.

The typical Criminal Tax Attorney will charge you $100,000 (plus) for a defense that he will most likely lose and then you will lose both your money and your freedom. DO NOT DO IT!!!

Many clients could use our estate planning services in conjunction with their criminal case cleanup.

Call for a low cost consultation to explore your options.