Section 3.9.1.10
This term individual is used in sections 26 U.S.C. §1 and 26 U.S.C. §6012(a). It is never defined anywhere in the I.R.C. The reason it is not defined is that it would give away the IRS’ ruse. Therefore, we have to look in the legal dictionary for the definition:
Individual. As a noun, this term denotes a single person as distinguished from a group or class, and also, very commonly, a private or natural person as distinguished from a partnership, corporation, or association; but it is said that this restrictive signification is not necessarily inherent in the word, and that it may, in proper cases, include [be limited to] artificial persons.
[Black’s Law Dictionary, Sixth Edition, on page 773]
Note that this definition above does not necessarily imply a natural (biological) person. Therefore, the Internal Revenue Code cannot be said to necessarily apply to natural persons. Here is the proper definition of “individual” in the context of the IRS form 1040 and within the meaning of the code, as we understand it:
Individual
An artificial federally-chartered entity, meaning a federal (but not state) chartered corporation or partnership or trust. Such an entity is a citizen of the “United States” because it must have a physical presence in the District of Columbia to be subject to the exclusive legislative or territorial jurisdiction of the United States under Article 1, Section 8, Clause 17 of the U.S. Constitution.
This “individual” is NOT a natural person with income from outside the district (federal) United States who is living and working for a private employer in the 50 united States of America because of the restrictions on direct taxes imposed by Article 1, Section 9, Clause 4, and Article 1, Section 2, Clause 3 of the U.S. Constitution..>[1]
We will now examine the definition of “individual” found in 26 CFR §1.1441-1(c )(3):
OK, now I understand - and for better or worse following you could get me subject to fines out the ying-yang as well as fired and a good potential for jail. I am a “TAX PREPARER” - a seasonal employee of a tax preparation service who receives a modest stipend for my work.
This is something for the individual to decide about his conformance to the common expectation versus a specific reading of statute. Those who read this are free to follow your advice but in terms of my clientel, I will not endanger them, myself or my firm in such efforts. The IRS is the 800 pound gorilla and has the armed revenue agents to enforce their “guilty until proven innocent” attitude.
On another subject, may I request that you flesh out your participation in Free Republic by creating your personal page? As a Newbie you can be treated as a flash-in-the-pan until we see an effort to put down roots. Welcome to the club.