Alien
26 C.F.R. §1.1441-1 Requirement for the deduction and withholding of tax on payments to foreign persons. (c ) Definitions
(3) Individual.
(i) Alien individual.
The term alien individual means an individual who is not a citizen or a national of the United States. See Sec. 1.1-1(c).
8 U.S.C. §1101(a)(3)
TITLE 8 > CHAPTER 12 > SUBCHAPTER I > § 1101
(a) As used in this chapter—
(3) The term “alien” means any person not a citizen or national of the United States.
A foreign born person who has not qualified as a citizen of the country; but an alien is a person within the meaning of the Fourteenth Amendment due process clause of the U.S. Constitution to same extent as a citizen. Galvan v. Press, 347 U.S. 522, 74 S.Ct. 737, 742, 98 L.Ed. 911. Any person not a citizen or national of the United States. 8 U.S.C.A. §1101. See also Resident alien.
[Black's Law Dictionary, Sixth Edition, p. 71]
All “aliens” are presumed to be “nonresident aliens” but this may be overcome upon presentation of proof:
Title 26: Internal Revenue
§ 1.871-4 Proof of residence of aliens.
(a) Rules of evidence. The following rules of evidence shall govern in determining whether or not an alien within the United States has acquired residence therein for purposes of the income tax.
(b) Nonresidence presumed. An alien by reason of his alienage, is presumed to be a nonresident alien.
(c) Presumption rebutted—
(1) Departing alien.
In the case of an alien who presents himself for determination of tax liability before departure from the United States, the presumption as to the alien's nonresidence may be overcome by proof--
Aliens, while physically in the United States**, are presumed to be “resident” here, REGARDLESS OF THEIR CONSENT or INTENT. “residence” is the word used to characterize an alien as being subject to the CIVIL and/or TAXING franchise codes of the place he or she is in:
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Title 26: Internal Revenue
§1.871-2 Determining residence of alien individuals.
(a) General.
The term nonresident alien individual means an individual whose residence is not within the United States, and who is not a citizen of the United States. The term includes a nonresident alien fiduciary. For such purpose the term fiduciary shall have the meaning assigned to it by section 7701(a)(6) and the regulations in part 301 of this chapter (Regulations on Procedure and Administration). For presumption as to an alien's nonresidence, see paragraph (b) of §1.871–4.
(b) Residence defined.
An alien actually present in the United States who is not a mere transient or sojourner is a resident of the United States for purposes of the income tax. Whether he is a transient is determined by his intentions with regard to the length and nature of his stay. A mere floating intention, indefinite as to time, to return to another country is not sufficient to constitute him a transient. If he lives in the United States and has no definite intention as to his stay, he is a resident. One who comes to the United States for a definite purpose which in its nature may be promptly accomplished is a transient; but, if his purpose is of such a nature that an extended stay may be necessary for its accomplishment, and to that end the alien makes his home temporarily in the United States, he becomes a resident, though it may be his intention at all times to return to his domicile abroad when the purpose for which he came has been consummated or abandoned. An alien whose stay in the United States is limited to a definite period by the immigration laws is not a resident of the United States within the meaning of this section, in the absence of exceptional circumstances.
Once aliens seek the privilege of permanent resident status, then they cease to be nonresident aliens and become “resident aliens” under 26 U.S.C. §7701(b)(1)(A):
26 U.S.C. §7701(b)(1)(A) Resident alien
(b) Definition of resident alien and nonresident alien
(1) In general
For purposes of this title (other than subtitle B) -
(A) Resident alien
An alien individual shall be treated as a resident of the United States with respect to any calendar year if (and only if) such individual meets the requirements of clause (i), (ii), or (iii):
(i) Lawfully admitted for permanent residence
Such individual is a lawful permanent resident of the United States at any time during such calendar year.
(ii) Substantial presence test
Such individual meets the substantial presence test of paragraph (3).
(iii) First year election
Such individual makes the election provided in paragraph (4).
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“Residents, as distinguished from citizens, are aliens who are permitted to take up a permanent abode in the country. Being bound to the society by reason of their dwelling in it, they are subject to its laws so long as they remain there, and, being protected by it, they must defend it, although they do not enjoy all the rights of citizens. They have only certain privileges which the law, or custom, gives them. Permanent residents are those who have been given the right of perpetual residence. They are a sort of citizen of a less privileged character, and are subject to the society without enjoying all its advantages. Their children succeed to their status; for the right of perpetual residence given them by the State passes to their children.”
[The Law of Nations, Vattel, Book 1, Chapter 19, Section 213, p. 87]
Therefore, once aliens apply for and receive “permanent resident” status, they get the same exemption from income taxation as citizens and thereby CEASE to be civil “persons” under the Internal Revenue Code as described in the following sections. In that sense, their “implied license” is revoked and they thereby cease to be civil “persons”. The license returns if they abandon their “permanent resident” civil status:
Title 26: Internal Revenue
§1.871-5 Loss of residence by an alien.
An alien who has acquired residence in the United States retains his status as a resident until he abandons the same and actually departs from the United States. An intention to change his residence does not change his status as a resident alien to that of a nonresident alien. Thus, an alien who has acquired a residence in the United States is taxable as a resident for the remainder of his stay in the United States.
- There are literally BILLIONS of aliens throughout the world.
- Unless and until an alien either physically sets foot within our country or conducts commerce or business with a foreign state such as the United States**, they:
- Would NOT be classified as civil STATUTORY “persons” or “individuals”, but rather “transient foreigners” or “stateless persons”. Domicile in a place is MANDATORY in order for the civil statutes to be enforceable per Federal Rule of Civil Procedure 17, and they have a foreign domicile while temporarily here.
- Would NOT be classified as “persons” under the Constitution. The constitution attaches to and protects LAND, and not the status of people ON the land.
- Would NOT be classified as “persons” under the CRIMINAL law.
- Would NOT be classified as “persons” under the common law and equity.
- If the alien then physically comes to the United States** (federal zone or STATUTORY “United States**”), then they:
- Would NOT become “persons” under the Constitution, because the constitution does not attach to federal territory.
- Would become “persons” under the CRIMINAL laws of Congress, because the criminal law attaches to physical territory.
- Would become “persons” under the common law and equity of the national government and not the states, because common law attaches to physical land.
- If the alien then physically moves to a constitutional state, then their status would change as follows:
- Would become “persons” under the Constitution, because the constitution attaches to land within constitutional states.
- Would become “persons” under the CRIMINAL laws of states of the Union, because the criminal law attaches to physical territory.
- Would cease to be “persons” under the CRIMINAL laws of Congress, because they are not on federal territory.
- Would become “persons” under the common law and equity of the state they visited and not the national government, because common law attaches to physical land.
- If the aliens are statutory “citizens” of their state of origin, they are “agents of the state” they came from. If they do not consent to be statutory “citizens” and do not have a domicile in the state of their birth, then they are “non-residents” in relation to their state of birth. The STATUTORY “citizen” is the agent of the state, not the human being filling the public office of “citizen”.
"Under our own systems of polity, the term 'citizen', implying the same or similar relations to the government and to society which appertain to the term, 'subject' in England, is familiar to all. Under either system, the term used is designed to apply to man in his individual character and to his natural capacities -- to a being or agent [PUBLIC OFFICER!] possessing social and political rights and sustaining social, political, and moral obligations. It is in this acceptation only, therefore, that the term 'citizen', in the article of the Constitution, can be received and understood. When distributing the judicial power, that article extends it to controversies between 'citizens' of different states. This must mean the natural physical beings composing those separate communities, and can by no violence of interpretation be made to signify artificial, incorporeal, theoretical, and invisible creations. A corporation, therefore, being not a natural person, but a mere creature of the mind, invisible and intangible, cannot be a citizen of a state, or of the United States, and cannot fall within the terms or the power of the above mentioned article, and can therefore neither plead nor be impleaded in the courts of the United States."
[Rundle v. Delaware & Raritan Canal Company, 55 U.S. 80, 99 (1852) from dissenting opinion by Justice Daniel]
- When aliens are STATUTORY citizens of the country of their birth and origin who are doing business in the United States** as a “foreign state”, they are treated as AGENTS and OFFICERS of the country they are from, hence they are “state actors”.
The Law of Nations, Book II: Of a Nation Considered in Her Relation to Other States
§ 81. The property of the citizens is the property of the nation, with respect to foreign nations.
Even the property of the individuals is, in the aggregate, to be considered as the property of the nation, with respect to other states. It, in some sort, really belongs to her, from the right she has over the property of her citizens, because it constitutes a part of the sum total of her riches, and augments her power. She is interested in that property by her obligation to protect all her members. In short, it cannot be otherwise, since nations act and treat together as bodies in their quality of political societies, and are considered as so many moral persons. All those who form a society, a nation being considered by foreign nations as constituting only one whole, one single person, — all their wealth together can only be considered as the wealth of that same person. And this is to true, that each political society may, if it pleases, establish within itself a community of goods, as Campanella did in his republic of the sun. Others will not inquire what it does in this respect: its domestic regulations make no change in its rights with respect to foreigners nor in the manner in which they ought to consider the aggregate of its property, in what way soever it is possessed.
[The Law of Nations, Book II, Section 81, Vattel;
- As agents of the state they were born within and are domiciled within while they are here, they are part of a “foreign state” in relation to the United States**..