This document below was formally posted on the Team Law web site. Upon learning that the general public could no longer access this document, a benefactor provided the library a copy of this document so that people could continue to read it on the internet.

We discovered the absolute solution to IRS taxes in the United States of America. That solution is the direct result of understanding what "The Social Security Administration" (SSA) is and what it does.

What It Is:
It is a sub-part of the corporation known as "The United States Government." Congress formed The United States Government as a Corporation in an Act called "The District of Columbia Organic Act of 1871." That means we are not talking about the national government of the United States of America, we are talking about the private corporation named "The United States Government" (Corp. U.S.).

What it does:
When, for whatever reason, a person determines that they want a Social Security account, they make an application to the SSA for such an account. The SSA then creates a trust and makes an account for that trust in SSA’s General Trust Fund. That account number is known as the "Social Security Number (SS#). They make the applicant the trustee. They name the trust with a title that sounds like the trustee’s name, but is spelled in all capital letters. In other words, at your request, the trust SSA creates for you is given an account number in the general Trust Fund and becomes a taxpayer in the District of Columbia. It abides in the District of Columbia from the date it was created and exists forever. Even though you may reside elsewhere, when you act as trustee to that trust you act in Washington, D.C.

People are born, their parents give them names, which names are proper nouns (proper nouns are spelled with the initial letter of each word capitalized). The trust they create is given a name, which sounds just like the applicants name, except that it is spelled with all CAPITAL LETTERS. That name is a title – a title to a trust. When anyone uses that title, they are using the name of the trust. You can be sure they’re using the name of the trust when, along with the title, they use the account number of the trust.

So think about it. When a person goes to get a job with a company, which person is applying for the job, the trust or the man? If it is the trust, then when the trust is paid for its services, the pay will be made in the trust name and/or SS#. If it is the man, then when the man is paid for his services, the pay will be made in the name of the man and the SS# will not be used. Look at the check. Is it in the trust’s name and/or SS#, or is it only in the man’s name?

When a man opens a bank account, does he open it in the name of the trust or does he open the account in his own name? When he buys a house or gets a loan, does he use the trust name and/or SS# or his own natural name only? The answer is that if he used the trust name and SS#, it is the trust that opens the bank account or buys the house.

Notice where the action takes place. Though the trustee may live or reside in some other location, the trust exists in Washington D.C. Therefore, the action takes place in Washington D.C. Washington D.C. is the trust’s "situs." In other words, Washington D.C. is the place where the trust’s legal or taxing actions takes place. When the trust acts, it acts in Washington D.C. only, regardless of where the trustee is when the action takes place.

Now ask yourself two questions: First, "Are you a federal employee?" and second, "When you perform an action for someone, do expect to be paid for it?" Remember your answers. They are the keys to unraveling the tax questions presented by most tax protesters and the solutions given by the IRS.

When taxed, we must remember that the person being taxed is the person employed in the tax jurisdiction. We asked the question before, "Who was employed?" If the person employed was the trust, then the proper IRS form to file is the Form 1041. If the person that was employed was a human, then the IRS says the proper form to file is Form 1040.

If you look at the OMB number in the top right hand corner of the IRS forms, you will find a number required by the Paper Reduction Act. That number is required to be cross referenced to the code section that necessitates the use of the form and that has been OMB authorized for such use. The cross reference index shows the 1040 form is allowed to be used in accordance with a code section within Title 26 § 31, which section only applies to federal employees. That means that only federal employees can use Form 1040. Therefore, if you use Form 1040, you are claiming to be a federal employee. If you are not a federal employee and use Form 1040, you are lying to the IRS, which is a crime according to U.S. Criminal code.

What happens when people act as trustee of a trust is that they are protected by the Corporation's sole nature of the position-trustee. However, when a trustee begins to receive benefits from the trust outside of the trustee’s fiduciary fees, the trustee creates a General Partnership with the trust. General Partners are equally, collectively and severably liable for the obligations of all of the other General Partners within the Partnership.

Taxable:
Now, let’s put it all together. SSA created a trust with an SS# and if that trust was employed it would constitute a federal employee, not because Corp. U.S. is the employer but because of who the trust’s creator is. If you are a General Partner with a federal employee, then you are equally, collectively and severably liable for their obligations. When you buy groceries with funds from the SS# trust, it appears that you are a General Partner with the trust. If you sign documents for the trust and you designate that you are acting as the trustee (signature TTEE), then you have created a General Partnership with the trust. Therefore, when the trust owes a mandatory tax, so do its General Partners. The IRS has no authority to deal with humans other than federal employees (Form 1040) and Non-resident Aliens or U.S. Citizens that owe a tax in Puerto Rico (Form 2555). If you have created a General Partnership with the trust, then you owe any taxes the trust is liable for just as much as the trust does and you are just as much a federal employee as is the trust. Therefore, a proper form to file would be the Form 1040.

Tax Free:
What if the trust was to file its own taxes? Even if you had a General Partnership, any tax obligation would have already been met and there would be no tax obligation remaining for the General Partner. The proper form for a partnership to file is a Form 1041. About all there is to calculating a Form 1041 is you take the funds that were in the trust’s accounts at the beginning of the year and subtract them from the funds in the accounts at the end of the year and the result is the net gain or loss. Then you subtract the net gain or loss from the year’s increase, which gives you the amount spent by the trust.

Now, back to the questions we asked, "Are you a federal employee?" Answer, No! Then Form 1040 is the wrong form to file. "When you perform an action for someone, do you expect to be paid for it?" Yes. Then ask yourself, "What was your wage?" I expect that your wage will have been an all expense paid wage. Now go back to the amount spent by the trust and notice that all of the funds spent by the trust were spent on the trustee. Remember back to the time when you got the jobs you performed for the trust. Did you not plan on using the funds you generated from the trust to meet all of your expenses? Then notice that the funds spent by the trust were all your wages. That means the amount spent by the trust goes on Form 1041at the line designated for Fiduciary Fees. If you calculate the form you will likely notice that there are no taxes owed by the trust. That means that even if there were a General Partnership between the trust and the trustee, there is no tax obligation for the General Partner.

The only real problem left is that most of the people at the IRS think you owe that tax. That’s because when SSA creates the trusts they do it constructively (without an indenture) according to statute. We solved that problem by creating a proper indenture and by then sending that indenture to the SSA.

We have been teaching people this methodology for over two years now and in that time the IRS has paid every claim by returning the past three year’s taxes to everyone that claimed them.

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