STATEMENT OF FACTS FOR EXCLUSION OF REMUNERATION FROM
GROSS INCOME



I, John Doe, P.O. Box 0000 Hosed Out Nebraska, do hereby declare that this statement of fact is made under the penalty of perjury and is meant for the fulfillment of my claim that all remuneration paid to me for the
year(s)________is/are "excludable", as it is "excluded" from being earned from a U.S. "Source" as set forth in the Internal Revenue Laws, and is thus "excluded" and "excludable" from "Gross Income" as defined in 61(a) of 26 United States Code, as set forth in the Regulations of 861 of same. The facts are as follows:

FACT: The authority of the I.R.S. only extends to that which is taxable and is well defined as "gross income" in the internal revenue laws. (26 U.S.C. 61 and 63)

FACT: It was historically held at 26 C.F.R. 1.6041A-1(a)(1)(ii)that only that which is incudable in gross income is to be reported to the I.R.S., and companies are not supposed to make reports to the I.R.S. of remuneration that is not includable in gross income.

FACT: Gross Income as defined in 26 U.S.C. 61(a) is subject to every exclusionary provision of law that can be found in subtitle A of the Income Tax law:

"Except as otherwise provided in this subtitle..."

FACT: Sec. 861. is found within subtitle A and is entitled "Income from sources within the United States" and subsection (a) covers "sources" within the United States:

a. Gross Income from sources within the United States.

FACT: The Regulations for 861 are 26 C.F.R. 1.861 et. seq.

FACT: The regulations 26 C.F.R. 1.861 et. seq. contain a definition of exempt income in relationship to U.S. Sources as 26 C.F.R. 1.861-8T(d)(2)(ii)(A):

"In general; For purposes of this section, the term "exempt income" means any income that is in whole or in part, exempt, excludable, or eliminated for federal income tax purposes."(Emphasis added).

FACT: The legal term excluded is derived from the legal term "exclusion", which is defined in Black'Law Dictionary, in part, as follows:

Denial of entry or admittance.

FACT: If something is denied entry or admittance to a law, it is not then written in the law, thus not within its scope and authority, and therefore "excluded" from the law.

FACT: The U.S. Supreme Court has confirmed that income must come from a "source" to be "Gross income" which is taxable for the purposes of the income tax and is also subject to exclusionary provisions of law:

"...the Sixteenth Amendment, which grants Congress the power "to lay and collect taxes on incomes, from whatever source derived..."Helvring v. Clifford309 U.S. 331, 334;Douglas v. Willcuts,296 U.S. 1,9. It has long been settled that Congress's broad statutory definitions of taxable income were intended "to use the full measure of taxing power."The Sixteenth Amendment is to be taken as written and is not to be extended beyond the meaning clearly indicated by the language used." Edwards v. Cuba R. Co.268 U.S. 628, 631 [from separate opinion by Whittaker, Black and Douglas, JJ.](Emphasis added)

James v. United States,366 U.S. 213,p.213, 6L Ed.2d.246,pp.2449495/564515

"Congress intent through 61 of the Internal Revenue Cod(26 USC 61(a))--Which provides that gross income means all income from whatever source derived, subject to only the exclusions specifically enumerated elsewhere in the Code... and 61(a)'s statutory precursors..."

United States v. Burke,504 U.S. 229, 119 L Ed. 34, 112 S. Ct. 1867(1992)

FACT: According to the IRS in there Notice 2001-40, and the position of the U.S. Department of Justice in United States v. Thurston Paul Bell in the Middle District of Pennsylvania, 1:CV-01-2159, the case of Commissioner v. Glenshaw Glass Co., 348 U.S. 426 (1955) is the definitive U.S. Supreme Court ruling on the definition of "gross income."

FACT: The Supreme Court in Glenshaw delved into the Statutory History, Legislative History, and the Judicial History surrounding the definition of gross income, and plainly stated that the definition of "gross income" in 22 of the 1939 I.R.C. is unchanged in effect from 1913 to the codification of the I.R.C. of 1954.

FACT: The definition of "gross income" in the Internal Revenue Code of 1986 is substantively unchanged from the Internal Revenue Code of 1954.

FACT: The source determination process 119 of the 1939 Code was connected to the definition of "gross income" as 22(g), and since the law has never been changed in its intent, the source determination process at 861 (1986) is still connected to the definition of gross income at 61.

FACT: None of the remuneration paid to me by __________________has come from any of the U.S. Sources contained in Section 1.861-8(f)(1) which lists the 'sources', as specifically required per 1.861-1(a) and 1.861(a)(4) to have income which is "gross income" defined under 61, and subsequently "taxable", as follows:

(i) Overall limitation to the foreign tax credit.

(ii) [Reserved]

(iii) DISC and FSC taxable income.

(iv) Effectively connected taxable income.
Nonresident alien individuals and foreign corporations engaged in trade or business within the United States,...
(v) Foreign base company income.

(vi) Other operative sections.

(A)...foreign source items of tax...

(B)...foreign mineral income...

(C)[Reserved]

(D)"...foreign oil and gas extraction income..."

(E)"...citizens entitled to the benefits of section 931 and the

section 936 tax credit..."

(F)"...residents of Puerto Rico..."

(G)"...income tax liability incurred to the Virgin Islands..."

(H)"...income derived from Guam..."

(I)"...China Trade Act corporations..."

(J)"...income of a controlled foreign corportation..."

(K)"...income from the insurance of U.S. Risks..."

(L)"...international boycott factor...attributable taxes and income under

section 999..."

(M)"...income attributable to the operation of a agreement vessel under

section 607 of the Merchant Marine Act of 1936..."


FACT: None of the remuneration paid to me by________________has come from any of the U.S. Sources contained in 26 C.F.R. 1.861-8T(d)(2)(iii) that lists non-exempt income as follows:


(iii) Income that is not considered tax exempt.

The following items are not considered to be exempt, eliminated, or

excluded income and, thus, may have expenses, losses, or other

deductions allocated and apportioneds to them:

(A) In the case of a foreign taxpayer (including a foreign sales

corporation (FSC) computing it effectively connected income, gross

income ((whether domestic or foreign source) which is not

effectively connected to the conduct of a United States trade or

business;


(B) In computing the combined taxable income of a DISC or FSC and its

related supplier,the gross income of a DISC or a FSC;


(C) For all purposes under subchapter N of the Code, including the

computation of combined taxable income a possissions corporation and

its affiliates under section 936(h), the gross income of a possessions

corportion for which a credit is allowed under section 936(a); and


(D)Foreign earned income as defined in section 911 and the

regulations thereunder (however, the rules of section 1.911-6 do not require

the alloction and apportionment of certain deductions, including home

mortgage interest, to foreign earned income for purposes of determining the

deductions disallowed under section 911(d)(6)).


FACT: Lacking inclusion in the above laws listing U.S. Sources, my remuneration is excluded from the law and therefore meets definition of "exempt income" in relationship to U.S. Sources as provided by the Secretary of the Treasury.


It is a legal fact that no return is required to be filed be any company regarding my remuneration paid to me, as set forth in 26 C.F.R. 1.6041A-1(a)(1)(ii).


Again I state under the penalties of perjury, the above statement of fact is true, correct, and complete to the best of my knowledge, information, and belief and that the Internal Revenue Service owes me a refund for the
year_____________ as well as for previous years.
Attached: Affidavit of authority to be filled out by the I.R.S. agent who can legally accept my return.


Further I saith not.
________________________
John Doe


Subscribed and Sworn before me, a Notary Public,
of the State of __________________,
County of ______________
This _________ day of ___________________2011


Notary Public__________________________