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"The Charlatan Flavor Of The Month"

This time it's the "Revocation of Election" scam...

I'M NOT GOING TO DWELL TOO LONG on this ugly and harmful little bit of nonsense. I've said most of what needs to be said about it before.

The Revocation of Election foolishness partakes of the same "income tax is citizenship and/or residency based" arguments which I've already debunked many times before (such as here, for instance). The only distinction is that the "RoE argument" throws a misunderstanding of 26 U.S.C. §§ 6013(g) and (h) into the mix.

RoE SCAMMERS SUGGEST that the election to be treated as a US citizen under the tax laws made available to a non-resident alien under 6013 (which really only makes a personal exemption available to them which otherwise would not be-- see CtC pp. 126-127) is actually an election to be subject to the income tax in the first place. Everyone is presumed to have made this election by the taxing authorities (continues the notion), and that's why and how the tax is misapplied to most Americans, who are imagined to relevantly be "non-resident aliens" with regard to the United States.

All that is necessary to stop being taxed, the RoE people claim, is to "revoke the election".

Since non-resident aliens are actually taxed on their "income" under the law just as are US citizens (as, ironically, best shown here in a debunk of the near-opposite silly argument that only aliens are taxed), this RoE nonsense is the purest of vaporware on that basis alone. But those taken in by this foolishness aren't told that inconvenient fact. Instead they are talked into buying "revocation" instruments, on the assurance that once executed and sent to someone in the government, they will be removed from the "tax rolls" and never bothered again with demands from the pesky tax agencies.

SO, AS SAID, I'VE ALREADY addressed the "substance" of the RoE scam before. I'm touching on it today because I've heard from several victims of this scam over just the last two weeks alone, thus putting the issue in my mind, and because one of those folks brought to my attention that at least one of the purveyors of this scam appears to be deeply misrepresenting the outcome of a few Tax Court actions in furtherance of the scam.

What happens, as I have been told by my correspondent, is that the purveyor (or a follower) makes a quirky and improper submission to the court which is dismissed for failing to invoke the court's jurisdiction. Exploiting the target's ignorance that tax court's jurisdiction is not related to the government's general taxing jurisdiction, and is limited to issues properly-presented according to the rules of the court, these dismissals are then represented by the purveyor as admissions by the Tax Court that the "petitioner" is not within the jurisdiction of the tax laws generally. My correspondent provided examples of what she was given by the scamster in this regard; see here and here.

Directing attention to this craziness in context should be sufficient explanation-- everyone reading this can now help victims of this scam see how they are being victimized, and help shout the scamsters back under their rocks.

Remember, friends don't let friends chase will o' the wisps.