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Second, Treasury Decision 8881 tells us quote, with respect to any single item of income,

the IRS never thought would get out actually say, and Treasury decisions and Treasury orders

Treasury decisions, Treasury orders, determinations of the

Well, the 1040 is talked about in something called Treasury decisions.

And Treasury decisions are the next point down.

And underneath the regulations of the Secretary, we have Treasury decisions.

Treasury decisions are also very meaningful for a couple of reasons.

The language of a Treasury decision becomes a regulation.

The Treasury decision is an official binding determination by the Secretary of the Treasury on some question or other concerning the implementation,

So these Treasury decisions, by the way, I should say every single employee of the Treasury Department and the IRS is bound.

They must obey Treasury decisions or they will lose their job.

So you can see how powerful and important Treasury decisions are.

But I'm going to guess 99 percent of Americans have never heard of Treasury decisions.

And there are nine Treasury decisions that talk about who is to file a Form 1040.

And in all nine Treasury decisions, the Secretary of the Treasury has stated his official binding determination that Form 1040 is to be used by a nonresident alien with U.S.

So that's nine Treasury decisions that say and of course that dovetails with one of the three classes.

So those nine Treasury decisions dovetail with and support that class.

It's understandable that people would say, OK, Dave, you've told us about the nine Treasury decisions that say a nonresident alien is to file the Form 1040.

Tell us the part about the Treasury decisions that say an American citizen living and working in one of the 50 states earning his or her own domestic source income is required to file a 1040.

Tell us about those Treasury decisions, Dave.

And I think it's important to also understand that Treasury decisions have been written by the Secretary of the Treasury since before the turn of the 20th century.

My point being that the Secretary of the Treasury knows very well how to write Treasury decisions.

And of course, to not write Treasury decisions, if the law imposed the income tax, Laurie Ann, on you or me, and to not write a Treasury decision saying that we were required to file a 1040 would and any other conflict like that where you're not he's not writing a Treasury decision to cover the people that are alleged by law to have an obligation.

And the Secretary knows in his whatever it's been 130 140 years since he started producing Treasury decisions.

He knows damn well how to write Treasury decisions.

So a way to a way to make sure that the public is as compliant with tax law as possible is to make sure that through the statutes through the regs and through the Treasury decisions, every of the obligations are crystal clear.

But yet nowhere in law, not in the statutes, not in the regs, not in the Treasury decisions, nowhere in what's it been?

Today they've changed the numbers around a little bit from when the Treasury decisions were written.

treasury decisions, or any documents promulgated by Congress, the IRS, the treasury department

of the treasury has issued nine treasury decisions stating who is to file a form 1040. All nine of

source income. At this point you may be wondering how many treasury decisions instruct anyone other

Earlier, we talked about Treasury Decision 150-01.

Treasury decisions in which the Secretary has instructed Form 1040 to be used by a nonresident

Treasury decisions, and the Internal Revenue Manual all say the same thing.

regs, treasury decisions, treasury orders, and revenue rulings.

Congress with its statutes, the Treasury Department with its regulations, Treasury decisions,

could often be found in your local government's main public library, finding Treasury decisions

a truth from the American people, putting that truth in Treasury decisions that could only be

Treasury decisions say a 1040 is to be used by non-resident aliens with US source income,

nine treasury decisions saying non-resident aliens with US source income are to file a form 1040.

Treasury decisions, Treasury orders, internal IRS documents, and U.S. Supreme Court cases,

You may have heard me talk about the fact that in the 110-year history of the income tax, nine different Treasury decisions say form 1040 is to be used by a non-resident alien with U.S. source income or the non-resident alien's U.S. agent.

While there is not a single Treasury decision saying an American living or working in a State of the Union earning his or her own domestic source income is required to file any form whatsoever, none, nada, zilch.

tax, nine different treasury decisions say form 1040 is to be used by a non-resident

treasury decision saying an American living or working in a state of the union earning

You think Congress did so because you've been socialized to believe it, but when you actually get into the law, when you actually get into the Treasury orders, Treasury decisions, statutes, regulations, Supreme Court decisions, and so forth, when you take this entire body, it's crystal clear.

an official document called a Treasury decision.

Treasury decisions have been around for well over 100 years.

Today, we're going to focus on Treasury decision 8-7-3-4,

Treasury decisions written by the Secretary of the Treasury,

you're about to hear, let's start with Treasury decisions

When it comes to taxation, Treasury decisions are

In Treasury decisions, the Secretary of the Treasury

Treasury decisions then serve as the basis

The Secretary and his staff create a Treasury decision.

The Treasury decision is published for all to see.

The Treasury decision is then handed over

In other words, what's in a Treasury decision

in a Treasury decision.

Likewise, while a Treasury decision lays out the details,

known as a Treasury decision,

Legislative draftsmen then take the Treasury decision

as expressed in his Treasury decision.

As you can see, Treasury decisions are the critical aspect

Because Treasury decisions are the linchpin

particulars that do not appear in any Treasury decision

let's take a Treasury decision stating a tariff

The Treasury decision even contains numeric color codes

Do you imagine that because the Treasury decision

in a Treasury decision,

will appear in the relevant Treasury decision

and anything not appearing in the Treasury decision

and Treasury decision 8743 simply as 8743.

the Treasury decision is addressing.

why does a treasury decision dealing exclusively

So you see, in a treasury decision that deals exclusively

or Treasury decision in existence

Treasury decisions employ specific language.

All treasury decisions of necessity

there is not a single treasury decision

There are 10 treasury decisions in which the Secretary

Those treasury decisions are 1928, 1953, 2013,

In contrast to those 10 treasury decisions,

There are no treasury decisions that instruct anyone

Treasury decision 1928 says that a Form 1040

In other words, 10 Treasury decisions say Form 1040

with one of those Treasury decisions

there is no Treasury decision in existence

Today was Treasury decision 8734.

the loop. A buddy recently asked an AI chat bot for statutes, regulations, and treasury decisions

and treasury decisions. My buddy then asked the AI for the statutes, regs, and treasury decisions

the AI was unable to provide a single statute, regulation, or treasury decision.

Zero. Zip. Nada. If an AI can't find a single statute, reg, or treasury decision saying you

tax in plain English. In other words, he didn't ask for statutes, regs, or treasury decisions.

is things like United States Supreme Court decisions, Treasury orders, Treasury decisions,

If you've watched or listened to my presentations over time, you've almost certainly heard me discuss the fact that from 1913, when the modern income tax was enacted, until this very moment, there are 10 Treasury decisions in which the Secretary of the Treasury instructs employees of the Treasury Department, the IRS, and the public who is to use a Form 1040.

Before I discuss those 10 Treasury decisions with you, you may find it interesting to know that nowhere in the tax statutes passed by Congress does it say who is to use a Form 1040, and nowhere in the regulations promulgated by the Secretary of the Treasury does it say who is to use a Form 1040.

The significance of that is it is impossible to know who the Secretary has instructed to use a Form 1040 unless one tracks down the relevant Treasury decisions.

Those Treasury decisions are 1928, 1953, 2013, 2109, 2313, 2401, 2402, 2815, 2988, and 6500.

Now that you know which Treasury decisions speak to the use of a Form 1040, what do they say?

thus making Treasury decisions the only way to know who is to use which return?

there is no Treasury decision in existence that instructs the American people that a Form 1040 is to be used by anyone

Treasury Decision 8734 is entitled Withholding of Tax on Non-Resident Aliens

In Treasury Decision 8734 we find this,

In 111 years, where is the Treasury decision stating withholding under 3402

All of the statutes, all of the regs, treasury decisions, treasury orders,

that over the 111 years since the income tax was enacted, there are 10 Treasury decisions written

source income or his U.S. agent. In that 111-year period, there is not a single Treasury decision

and his Treasury decisions has said in no less than ten Treasury decisions

statutes say, what the regulations, Treasury decisions and Treasury orders say, and so

or the treasury decisions, since 1962, it is only used in the following manner. It is a U.S. citizen

the Treasury and Treasury decisions written by the Secretary of the Treasury, as we're

regulation, not a single Treasury decision attempts to step outside the guard rails

then in 111 years, we wouldn't see every regulation and every single Treasury decision

Treasury decisions know if they step outside those guard rails, somebody is going to file

And the government, because of those regulations and treasury decisions, guardrails we've

most specifically from the Treasury decisions,

Treasury decision out there, 2313, Treasury decision 2313, which is the Secretary of the

it's online. So just do a search for Treasury decision 2313. If you're going to do that,

Don't read editorialization about it. Read the actual Treasury decision from the first word to

Shaver decision in Treasury Decision 2313.

Both the Bruce Shaver case and Treasury Decision 2313 are examined and clearly explained in

down is something called Treasury decisions. So you've got statutes, regulations, and Treasury

decisions. And the Treasury decisions usually are the basis from which the Secretary creates

regulations. But now let's talk about Treasury decisions for a moment. Most Americans don't even

but almost nobody knows these things beneath that called Treasury decisions.

So how would we even know? Well, it's found in Treasury decisions. And this is a really, I think,

In the 111 years that the Secretary of the Treasury has been writing Treasury decisions,

in 10 Treasury decisions, the Secretary has said that Form 1040 is to be used by a non-resident

talked about a moment ago. Okay. 10 Treasury decisions say that's who is to use a 1040.

So would you care to guess how many Treasury decisions in that same 111 year period

look at. It's found in Treasury decisions, which nobody knows about. Therefore, nobody would look

Just repeat that. Treasury decisions. That's like a category. That's like a source of information

is in a Treasury decision. Now, I'm not advocating people go down and get in a pissing match with the

that I file? Well, I'll be a 1040. Uh-huh. And where... I can show you the 10 Treasury decisions

source income or the domestic agent thereof. I can show you those 10 Treasury decisions.

but actual words of tax law. How many have you read? Statutes, regulations, treasury decisions,

or statute or treasury decision or treasury order can get kind of tedious.

and in subsequent treasury decisions and treasury orders has never once been used in any other

Well, probably not just one more time, but of all these Treasury decisions where the

said and Treasury orders say and Treasury decisions and internal IRS documents.

hands on, and I did, Treasury orders, Treasury decisions, and so forth.

It looks at treasury decisions, treasury orders, statutes, regulations, decisions of the Congressional

They've seen the Treasury decisions where the Secretary of the Treasury has been very clear about the imposition of the income tax.

They are aware that in the entire history of the income tax from 1913 onward, there is not a single Treasury order, Treasury decision, statute or regulation in existence that says that you or me should file anything, any income tax form whatsoever.

And in the book, I detail, in that book right there, I detail the treasury decisions in

If you'd like to discover that all the statutes, regulations, treasury decisions, treasury

And by the law, I'm talking about the statutes, the regulations, treasury orders, treasury decisions, internal IRS documents, so on and so forth.

It looks at the statutes, the regulations, treasury orders, treasury decisions, Supreme Court decisions and on and on and on.

when we're talking right here, there is no Treasury order, zero, or Treasury decision,

years poring over income tax statutes, regulations, treasury orders, treasury decisions, revenue

Treasury orders, Treasury decisions, and so forth.

Let's talk about something called a treasury decision.

While you've likely never heard of a treasury decision, it would be difficult to overstate

Treasury decisions are the official determination of the U.S. Secretary of the Treasury concerning

Treasury decisions can be used and relied upon by employees of the Department of Treasury,

Employees of the Treasury Department, the IRS, are required to obey all treasury decisions.

When the Secretary wants a treasury decision to have something that is in law called general

applicability, the language of the treasury decision is published in the Federal Register

Now that you understand the importance of treasury decisions, you will remember a moment

Procedures specified in treasury decisions are 100% non-discretionary.

Since treasury decisions began being used before the turn of the 20th century, the Secretary

Also, if we limit treasury decisions to just income tax, the Secretary has been issuing

treasury decisions for that specific tax since 1913.

So why did I educate you about treasury decisions?

Does treasury decisions detail, with the required specificity, who exactly is required to file

Treasury decision 1928 says a Form 1040 is to be used by a non-resident alien or his

Treasury decision 2313 says a Form 1040 is to be used by a non-resident alien or his

Treasury decision 2401 says a Form 1040 is to be used by a non-resident alien or his

Treasury decision 2815 says a Form 1040 is to be used by a non-resident alien or his

Treasury decision 2988 says a Form 1040 is to be used by a non-resident alien or his

Treasury Decision 6500 says a Form 1040 is to be used by a Non-Resident Alien or his

Treasury Decision 2109 says a Form 1040 is to be used by a Non-Resident Alien or his

Treasury decisions that a Form 1040 is to be used to report the U.S. source

income of a non-resident alien. So now let's get to the Treasury decisions

There are no Treasury decisions designating anyone other than a

long, but let's quickly discuss one more thing. Let's talk about Treasury decision 8734,

and eight point type. I have read all 123 pages several times. There is much in Treasury decision

decision 8734, it is imperative that you keep in mind that all 123 pages of this Treasury decision

discussion, you won't grasp the stunning implications of this Treasury decision.

That said, I imagine someone out there is thinking there must be other Treasury decisions saying

government, has been able to provide a Treasury decision saying that. And of course that parallels

the government cannot provide a Treasury decision saying any US citizen living and working in the

No such Treasury decision exists. It doesn't exist because Congress has never imposed the income tax

Secretary of the Treasury and his regulations, let's look at Treasury Decision 1928, also written

by the Secretary. Treasury Decision 1928 specifies who is to use what returns. Pay careful attention

foreign partnership. Back to the Treasury Decision, Form 1042 is the annual list return

Treasury Decision, which is the official determination of the Secretary of the Treasury

do, that there is no Treasury Decision or regulation or statute in the 110 years since the

Treasury decisions, Treasury orders, and internal documents saying the tax has been imposed on

into it thoroughly. Most of the treasury decisions and the regulations that are referenced as you

treasury decisions that say form 1040 is to be used by a non-resident alien with US source income

his U.S. agent. So how many treasury decisions in 111 years say that the form 1040 is to be

I spent the next 17 years digging into every conceivable statute, regulation, Treasury decision, Treasury order, internal IRS documents, and more for 17 years.

Before we do, let's quickly detour to Treasury Decision 8734.

The important thing to keep in mind about Treasury Decision 8734 is that it addresses

Before jumping into 8734, I should mention that Treasury Decisions declare the official

Treasury Decisions are binding upon all Treasury Department employees, which includes the IRS.

business with one another, there would need to be a Treasury decision saying that.

In the 111 years since the income tax was enacted, there is not a single Treasury decision

appears again and again in the code, the regs, and the treasury decisions.

Whether we're looking at statutes, regs, or treasury decisions, the circumstance that

Now, let's toss in another statement from Treasury Decision 8734, quote,

Ask him to show you the statute, reg, or treasury decision that states one domestic company

share these videos. With that said, back to the presentation. Treasury decision 8734 is entitled

In Treasury decision 8734, we find this. A payor making payments to foreign persons must also be

3402, Wage Withholding, which is exactly what we're discussing. Treasury decision 8734

specifically on Treasury decision 8734. It's incredibly revealing. I'll put the link down

in the notes. Now, let's look at Treasury decision 8881, which is entitled Revisions to Regulations

8734, Treasury decision 8881 pertains exclusively to what the title says, withholding of tax on

source income paid to foreign persons. While Treasury decisions are issued by the Treasury

Bulletin 197-44, we see the IRS Commissioner repeating this from Treasury Decision 8734.

zero applicability to private sector companies. We have two Treasury decisions instructing payors

Decision 8734 Wage Withholding applies to foreign persons. The third, Treasury Decision 8881 Wage

How many Treasury decisions or additions of the cumulative bulletin do you think instruct

and in the 111-year history of Treasury decisions making public the determinations of the

Secretary of the Treasury about income tax, not a single Treasury decision has instructed wage

withholding, why do you think it is that in the 111-year history of Treasury decisions and the

eight treasury decisions saying form 1040 is to be used by non-resident aliens with U.S. source

the Myths was released, two more treasury decisions were located that say 1040 is to be used by

we were at 10. Then, just this past week, I was reading through a treasury decision I'd not read

the set income of such non-resident aliens. So, as of a week ago, we know of 11 treasury decisions

aliens domestic agent. I'm sure you'd know the answer if I asked you how many treasury decisions

Point nine, there are 11 treasury decisions saying a form 1040 is to be used by a non-resident alien

of the income tax and treasury decisions concerning the income tax, no treasury decision exists saying

In pursuance of that, in Treasury Decision 4707, the Commissioner of Internal Revenue said this.

Treasury Decisions 8734-8881

Would you care to guess how many Treasury Decisions

to Treasury decisions written and published

It is in Treasury decisions

Since then, the Secretary has issued 11 Treasury decisions

The Secretary has issued zero Treasury decisions

we were aware of eight treasury decisions

we have 11 treasury decisions that say that, right?

So that's a treasury decision every decade

So tell me, how many treasury decisions do you think

Where's the treasury decision that supports your position?

There's Treasury Decision 8734

and Treasury Decision 8881, okay?

all the regulations, all the treasury decisions,

I'll even let you include treasury decisions

regs, or treasury decisions have you read?

regs, and treasury decisions for more than three decades.

or treasury decisions,

Now, let's shift to Treasury Decision 8734, which is entitled, Section 1441,

Let's now turn to Treasury Decision 8881. You can see here that Treasury Decision 8881

income tax from foreign persons. I hope everyone is clear the Treasury Decision 8881 deals

Treasury Decision 8881 ties the Chapter 1 rules of computation to the collection of the tax from

working as employees. In other words, Treasury Decision 8881 details how U.S. income tax on

Let's read this text from Treasury Decision 8734 again.

statute, regulation, or Treasury decision in existence stating that a U.S. citizen earning

authoritative resource for this kind of information. Treasury decisions. Treasury decisions are

are legally required to adhere to what the Secretary says in his Treasury decisions.

While Treasury decisions are not law, the federal courts have held that Treasury decisions can be

If Treasury decisions reveal who is to use form 1040, those Treasury decisions are

legally controlling on the subject. As it turns out, there are 11 Treasury decisions that speak

to the question of who is to use a form 1040. In those 11 Treasury decisions, the Secretary is

see for yourself what the Secretary has said. Here is Treasury decision 2815, in which the

Treasury decision 2090, in the section entitled non-resident alien agent of, says this,

non-resident aliens. The other nine Treasury decisions also say non-resident aliens with

Treasury decisions. While there are 11 Treasury decisions saying form 1040 is to be used by a

non-resident alien or his domestic agent, there are zero Treasury decisions saying anyone other

tax form for that matter. I'd like to return to the words of Treasury decision 2815 for a moment

has to drill down past the code and regs to treasury decisions to find out who is

11 treasury decisions instructing the public on who is to use a form 1040. All

11 treasury decisions instruct the public that form 1040 is to be used by a non-resident

referred to in tax law as a US person. Do you know how many treasury decisions say anyone

use a 1040. No regulation speaks to who is to use a 1040. 11 treasury decisions speak

or treasury decision instructing an American citizen earning his or her own domestic income

regulation or treasury decision instructing anyone to file a 1040 other than a non-resident alien or

or treasury decisions in the 111-year history of the income tax

Treasury Decision 8881 is entitled, Revisions to Regulations Relating to Withholding of

I have read all 244 pages of Treasury Decision 8881 and can assure you it pertains exclusively

Why is a Form W-9 being discussed at all in a Treasury decision dealing exclusively with

Treasury decision 8881, which deals exclusively with U.S. source income paid to foreign persons,

Because Treasury Decision 8881 pertains exclusively to U.S. source income belonging to a foreign

read because numerous Treasury decisions. The Secretary of the Treasury has said

assertion she made by bringing forth statutes, regulations, treasury decisions,

Let me share with you some information from Treasury Decision 8734. I did a thorough

information from 8734 in income tax shattering the mess. Treasury Decision 8734 is entitled

saying in his Treasury decision that wage withholding and withholding on pensions,

Since the income tax was enacted in 1930, how many Treasury decisions say that wage withholding

Let's move to Treasury decision 8881 and focus on wage withholding. Treasury decision 8881 is

to be used and when, Treasury decision 8881 says, quote, any item required to be reported on a form

Secretary just said. In a Treasury decision that deals exclusively with payments of U.S.

might be thinking, okay, so Treasury decision 8734 and 881 make clear that wage withholding

person who owns the income. I get that. So where are the Treasury decisions talking about wage

there are 11 treasury decisions in which the secretary says form 1040 is to be used by

Since 1913, there are zero treasury decisions saying anyone else is to use a 1040. In other

distill those two together, just like the secretary of the treasury does in his treasury decisions.

of regulations of statutes and treasury decisions, they all rotate, they all

withholding. So there's only two kinds of withholding. If you read the treasury decisions

income tax, there are 11 treasury decisions in which the secretary of the treasury says

are no treasury decisions that say anything other than that. That's the important part.

those 11 treasury decisions, 1040s to be used by non-resident alien with US source income or the

Treasury has issued 11 Treasury decisions stating who is to file a Form 1040.

In all 11 Treasury decisions, the Secretary says a 1040 is to be used by nonresident aliens

Treasury decisions.

Treasury decisions?

Did it magically change what's in the Secretary's Treasury decisions?

What about Treasury decisions? For 99.9% of you, the answer is that you've never read a word of tax law.

In comparison to that, I've been reading income tax statutes, regs, and Treasury decisions for more than three decades.

In the absence of not reading the statutes, regs, or Treasury decisions, all you're left with is that you've been consuming the government's propaganda,

regs, and treasury decisions for more than three decades.

At this point, I want to switch from income tax statutes passed by Congress to treasury decisions,

specifically treasury decisions 8734 and 8881. Treasury decisions are the official determination

don't provide adequate detail, so you have to go to treasury decisions to find the answer.

I'm including treasury decisions in this presentation about legal trickery and

treasury decisions 8734 and 8881. The critical fact to know about 8734 and 8881 is that they

treasury decisions down in the notes so you can verify that for yourself. Before we get into what

determined in accordance with blah blah blah. As we look at the treasury decisions, the important

number in your head as we read the treasury decisions. Here is a passage from treasury

for a quick recap of what you've just learned from Treasury Decision 8734. You learned that

at Treasury decision 8881, which also pertains exclusively to U.S. source income paid to foreign

status does not appear in the statutes or the regs, but is found only in treasury decisions.

yourself. We know from treasury decisions 8734 and 8881 that wage withholding applies only to

Treasury decisions 8734 and 8881 do that. Point three, using the definition of employee

sign a W-4. As per Treasury Decisions 8734 and 8881, those entities are only permitted to require

have never heard of and don't know exist, that of course being treasury decisions. Fourth, we

Here's why. There are 11 treasury decisions stating a form 1040 is to be used by a non-resident alien

income tax statute, regulation, and treasury decision

regs, and treasury decisions have remained applicable

and treasury decisions all exist

100% of the statutes, regs, and treasury decisions

the regs, and treasury decisions,

of the Treasury and his treasury decisions,

Fair enough, but according to Treasury decisions 8734

See Treasury Decisions 8734 and 8881.

in his Treasury Decisions.

treasury orders treasury decisions internal IRS documents Supreme Court