Federal and State Income Taxation of Individuals Course, Form #12.003

8/11/2019 Federal and State Income Taxation of Individuals Course, Form #12.003

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jy7^ivbrblmoty Bfunktlio

kof Fbebosb @lolstry(^BF@)

dttp7//sbf`.irmGuob :6, :8;6

:6GRO:8;6 Ebfbrka kof ^tktb Loni`b Vkxktlio ie Loflvlfukas, Nipyrlmdt ^ivbrblmoty Bfunktlio kof Fbebosb @lolstry ( BF@) dttp7//sbf`.irm
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>:6GRO:8;6 Ebfbrka kof ^tktb Loni`b Vkxktlio ie Loflvlfukas, Nipyrlmdt ^ivbrblmoty Bfunktlio kof Fbebosb @lolstry ( BF@) dttp7//sbf`.irm


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6:6GRO:8;6 Ebfbrka kof ^tktb Loni`b Vkxktlio ie Loflvlfukas, Nipyrlmdt ^ivbrblmoty Bfunktlio kof Fbebosb @lolstry ( BF@) dttp7//sbf`.irm

Niursb @ktbrlkasLe yiu wkot k nipy ie td ls prbsbotktlio ketbr vlbwlom tdb niursb,

yiu nko fiwoaikf lt eri`7 Aljbrty Rolvbrsl ty, Ltb` #>.;

dttp7//sbf`.irm/AljbrtyR/AljbrtyR.dt`

Eir`s Xkmb, Eir` #;:.88>

dttp7//sbf`.irm/Eir`s/Eir`Lofbx.dt`
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Flsnakl`br Loeir`ktlio kppbkrlom lo tdls prbsbotktlio ls bfunktlioka lo okturb

]b `kcb oi pri`lsbs ir mukrkotbbs kjiut tdb beebntlvbobss ir

knnurkny

ie koytdlom prbsbotbf Bvbrytd lom prbsbotbf ls jksbf io7

Vdiuskofs ie diurs ie rbsbkrnd ie snrlpturka kof abmka rbsbkrnd

Zbvlbw kof usb ie tdb rbsuat lom rbsbkrnd jy tdb ivbr 288,888 pbipab wdi dkvb vlsltbf kof krbnurrbotay uslom tdb ^BF@ ]bjsltb

Bxdkustlvb rbvlbw ie iur wbjsltb jy tdb Ebfbrka Guflnlkry, tdb Fbpt. ie Gustl nb, kof tdb LZ^ wdlndflf oit elof koytdlom ekntukaay wriom wltd koytdlom nur rbotay pistbf io tdls wbjsltb. ^bb7

dttp7//ek`mukrflko.irm/^ujgbnts/Vkxbs/Obws/NDZualom-8585;2.dt`

Niotlouius ebbfjknc eri` iur rbkfbrs tdkt dkvb l`privbf tdb qukalty ie tdb loeir`ktlio ivbr tl`b

Le yiu elof koytdlom loknnurktb lo tdls prbsbotktlio, iur @b`jbrKmrbb`bot, Eir` #8;.88; `kcbs lt k FRV\ ie kaa `b`jbrs ti

pri`ptay jrlom tdb brrir ti iur l``bflktb kttbotlio wltd suppirtlombvlfbonb si tdkt wb ky niotloukaay l`privb iur `ktbrlkas. \iurbvlfbonb ust jb ni`pabtbay nioslstbot wltd iur prbsbotktliojbaiw7

Zbksiokjab Jbalbe Kjiut Loni`b Vkx Alkjlalty, Eir` #82.88=

dttp7//sbf`.irm/Eir`s/Eir`Lofbx.dt` Vdb kppalnktlio ie tdls loeir`ktlio ti yiur spbnleln abmka

nlrnu`stkonbs ls botlrbay yiur ndilnb kof rbspiosljlalty

Vdb loeir`ktlio prbsbotbf ls nipyr lmdtbf kof sujgbnt ti tdbnipyrlmdt rbstrlntlios eiuof kt7

dttp7//sbf`.irm/flsnakl`br.dt`
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Flsnakl`br \iu sdiuaf oit kof nkooit usb koy ie tdls lo eir`ktlio wltdiut

niosbotlom uoniofltliokaay ti kof ni`paylom euaay wltd tdb tbr`s ie7

@b`jbr Kmrbb`bot, Eir` #8;.88;, ^bntlio :dttp7//sbf`.irm/@b`jbrsdlp/@b`jbrKmrbb`bot.dt`

Vdls flsnakl`br ls tdb ^K@B flsnakl`br ks tdb R.^. mivbro`bot usbs.^bb sbntlio 6.;8.=.:.4 kt7

dttp7//www.lrs.miv/lr`/pkrt6/nd;8s;;.dt`a

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VDL^ OIO-NI@@BZNLKA ULFBI L^

XZIVBNVBF J\ VDB EKLZ R^B FINVZLOBIE VDB NIX\ZLMDV KNV, ;= R.^.N.

XABK^B NIO^RAV IRZ [email protected]. XKMB LE\IR DKUB NIX\ZLMDV L^^RB^7dttp7//sbf`.irm/@lolstry/[email protected]`


Flsnakl`br
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8/1324:6GRO:8;6 Ebfbrka kof ^tktb Loni`b Vkxktlio ie Loflvlfukas, Nipyrlmdt îvbrblmoty Bfunktlio kof Fbebosb @lolstry ( BF@) dttp7//sbf`.irm

Kfìoltlio Le yiu krb uslom mivbro`bot sbrvlnbs, tdbo yiu sdiuaf pky eir bvbrytdlom yiu

usb.

Fiot pky yiur eklr sdkrb, pky wdkt tdb akw skys yiu iwb kof oitdlom ìrb.Eklr sdkrb ls tii sujgbntlvb kof wdbo usbf ks k nrltbrlk lo niurt, pialtlnlzbskof nirrupts tdb niurts.

Vdb eiaaiwlom pbrsios krb lrrbspiosljab kof tdlbvbs7 Vdisb wdi fiot pky eir kaa tdb sbrvlnbs tdby usb

Vdisb wdi niaabnt ìrb eri` ko uowlaalom tkxpkybr tdko ls obnbsskry ti pky eir tdb sbrvlnbs tdby usb

Vdisb wdi niaabnt koytdlom eri` k pbrsio wdi fibs oit wkot ir fibs oit obbf mivbro`bot sbrvlnbskof wdi rbeusbs ti fbnakrb k fi`lnlab wltdlo tdb gurlsflntlio ie tdb stktb. ^bb7

]dy Fi`lnlab kof Jbni`lom k Vkxpkybr Zbqulrb \iur Niosbot, Eir` #82.88:


\iur pujaln FL^-sbrvkots sbaelsday ioay nionbro tdb`sbavbs wltd tdb ELZ^V ietdb tdrbb ltb`s kjivb. ]b bosurb tdby wirry kjiut KAA ie tdb ltb`s kjivb,jbnkusb le tdby fiot, VDB\ kof oit yiu krb tdb tdlbe.

Le yiu krb milom ti usb tdb loeir`ktlio lo td ls prbsbotktlio ti akweuaay kvilftkxbs, yiu sdiuaf kasi kmrbb ti stip uslom tdb mivbro`bot sbrvlnbs tdkt tdbypky eir. Vdls ls tdb ioay wky ti jb k rbspiosljab K`brlnko kof kvilfjurfbolom ir durtlom yiur oblmdjir.

]b jbalbvb tdkt tdisb wdi fi oit wlsd ti niotrljutb koytdlom ti tdb tkx systb`

sdiuaf kawkys dkvb k akweua iptlio ti flvirnb tdb stktb kof rbeusb ti knnbptmivbro`bot sbrvlnbs ir tdb ijalmktlios tdkt mi wltd tdb`. Vdls ls wdkt lt`bkos ti alvb lo k erbb niuotry.

Mivbro`bot ls k nirpirktlio, kof alcb koy itdbr nirpirktlio, wb sdiuaf dkvb krlmdt OIV ti fi juslobss wltd tdb`. ^bb :4 R.^.N. >88:(;2)(K). Vi kf`ltitdbrwlsb, ls ti kf`lt tdkt tdb mivbro`bot nko ni`pba yiu ti niotrknt wltdtdb` lo vliaktlio ieKr tl nab ;, ^bnt lio ;8 ie tdb R.^. Niostltutlio.
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10/132;8:6GRO:8;6 Ebfbrka kof ^tktb Loni`b Vkxktlio ie Loflvlfukas, Nipyrlmdt ^ivbrblmoty Bfunktlio kof Fbebosb @lolstry ( BF@) dttp7//sbf`.irm

Niursb Iutalob;. ]di krb loflvlfukas9:. Niostltutlio

>. ^tktutbs6. Zbmuaktlios2. Ebfbrka Boeirnb`bot Kutdirl ty5. ]irfs ie Krt lo tdb Akw=. Fbeloltlios4. Xrbnbfbonb kof Dlbrkrndy ie akw. Okturb ie L.Z.N. ^ujtl tab K;6. Vkxkjab loni`b;2. Vdb mivbro`bot tkx erkuf;5. ^tktb v. Ebfbrka Loni`b tkxbs;=. ^tktb Loni`b Vkxbs

;4. Bxk`pab7 Nkaleirolk;. [ubstlios9


11/132;;:6GRO:8;6 Ebfbrka kof ^tktb Loni`b Vkxktlio ie Loflvlfukas, Nipyrlmdt ^ivbrblmoty Bfunktlio kof Fbebosb @lolstry ( BF@) dttp7//sbf`.irm

L@XIZVKOV XZBAL@LOKZ\ OIVB ]b fi OIV ndkaabomb tdb Niostl tut liokal ty ie koy pkrt ie tdb Lotbroka Zbvboub Nifb.

Lt ls ni`pabtbay Niostltutlioka kof akweua.

]dkt ls uoniostltutlioka ls tdb wky tdb L.Z.N. lt ls rbprbsbotbf ti tdb K`brlnkopuja ln, kf`lolstbrbf, kof boeirnbf jy tdb LZ^.

@ist ie tdb laabmka kf`lolstrktlio kof boeirnb`bot ie tdb L.Z.N. rbsuats eri`i`lsslio, oit ni``lss lio. Iur bob`y ls oit tdb mivbro`bot, tdb LZ^, ir bvbotkxbs, jut lostbkf ls7


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L@XIZVKOV XZBAL@LOKZ\ OIVB;. Abmka lmoirkonb io tdb pkrt ie K`brlnkos tdkt kaaiws pujaln sbrvkots ti kjusb

tdblr kutdirlty kof vliaktb tdb akw.

:. Vdb kjusb ie prbsu`ptlio ti logurb tdb rlmdts ie sivbrblmo K`brlnkos, lovliaktlio ie fub prinbss ie akw kof Mif's akw eiuof lo Ou`jbrs ;27>8 (OCGU). @und ie tdls prbsu`ptlio ls ni`pbaabf jy tdb mivbro`bot jy wlaaeuaayfu`jlom-fiwo tdb kvbrkmb K`brlnkos kjiut abmka sujgbnts lo tdb pujaln(mivbro`bot) sndiias. Vdls `kcbs tdb abmka priebsslio loti bssbotlkaay k"prlbstdiif" kof k pkmko " rbalmlio" tdkt tdb kvbrkmb K`brlnko jalofaywirsdlps kof ijbys, wltdiut bvbr qubstliolom kutdirlty. Lt ls k suprb`blogustl nb ti prinbbf kmklost k pbrsio wltdiut bvbry nion auslio jblom jksbfIOA\ io eknt kof oit prbsu`ptlio , iplolio, ir jbalbe. ^bb tdb eiaaiwlom eir k

fbtklabf krtlnab io tdls snk` kof slo7Xrbsu`ptlio7 Ndlbe ]bkpio eir Roakweuaay Boakrmlom Ebfbrka Gur lsflntlio ,Eir` #82.8;=3 dttp7//sbf`.irm/Eir`s/Eir`Lofbx.dt`

>. Xujaln sbrvkots fbnblvlom tdb pujaln jy pirtrkylom "Xrlvktb Akw" ks "XujalnAkw". ^bb tdb eiaaiwlom eir ko krtlnab io tdls sujgbnt7>.; ]dkt ls akw9, Eir` #82.864>.: Zbqulrb`bot Eir Niosbot, Eir` #82.88>3dttp7//sbf`.irm/Eir`s/Eir`Lofbx.dt`

6. Xujaln sbrvkots rbeuslom ti kncoiwabfmb tdb rbqulrb`bot eir niosbot lo kaa

du`ko lotbrkntlios. ^bb tdb eiaaiwlom eir ko bxtboslvb krtlnab io tdls sujgbnt7Zbqulrb`bot Eir Niosbot, Eir` #82.88>3dttp7//sbf`.irm/Eir`s/Eir`Lofbx.dt`

2. ]laaeua i`lsslios eri` tdb LZ^ wbjsltb kof pujalnktlios tdkt cbbp tdb pujalneri` dbkrlom tdb wdiab trutd. Vdb prijab` ls oit wdkt tdbsb siurnbs sky, jutwdkt tdby FIO'V sky. Vdb Mrbkt LZ^ Dikx, Eir` #;;.>8: niotklos ivbr :,888pkmbs ie eknts tdkt obltdbr tdb LZ^ oir koy iob lo mivbro`bot ls wla alom tirbvbka ti yiu jbnkusb lt wiuaf fbstriy tdb mrkvy trklo ie pauofbr tdkt pkystdblr jaiktbf skakrlbs kof ekt rbtlrb`bot lo vliaktlio ie ;4 R.^.N. :84.

http://famguardian.org/TaxFreedom/CitesByTopic/presumption.htmhttp://www.biblegateway.com/passage/?search=Numbers%2015:30&version=50http://sedm.org/Forms/FormIndex.htmhttp://sedm.org/Forms/FormIndex.htmhttp://sedm.org/Forms/FormIndex.htmhttp://famguardian.org/Publications/GreatIRSHoax/GreatIRSHoax.htmhttps://www.law.cornell.edu/uscode/text/18/208https://www.law.cornell.edu/uscode/text/18/208https://www.law.cornell.edu/uscode/text/18/208http://famguardian.org/Publications/GreatIRSHoax/GreatIRSHoax.htmhttp://sedm.org/Forms/FormIndex.htmhttp://sedm.org/Forms/FormIndex.htmhttp://sedm.org/Forms/FormIndex.htmhttp://www.biblegateway.com/passage/?search=Numbers%2015:30&version=50http://famguardian.org/TaxFreedom/CitesByTopic/presumption.htm


13/132;>:6GRO:8;6 Ebfbrka kof ^tktb Loni`b Vkxktlio ie Loflvlfukas, Nipyrlmdt îvbrblmoty Bfunktlio kof Fbebosb @lolstry ( BF@) dttp7//sbf`.irm

L@XIZVKOV XZBAL@LOKZ\ OIVB5. Vdb usb ie "wirfs ie krt" ti fbnblvb tdb pbipab lo jitd mivbro`bot

pujalnktlios kof tdb akw ltsbae. ^bb tdb eiaaiwlom eir bxk`pabs7

dttp7//ek`mukrflko.irm/VkxErbbfi`/Eir`sLostr-Nltbs.dt`=. Vdb aknc ie "bquka pritbntlio ie tdb akw" lo niurts ie gustlnb rbaktlom ti

tdb stktb`bots kof kntlios ie pujaln sbrvkots, wdbrbjy tdb LZ^ fibso'tdkvb ti kssu`b rbspiosljl alty eir l ts stktb`bots kof kntlios, kof ybtpbrsios wdi elaa iut tkx eir`s nko jb tdriwo lo gkla kof prisbnutbf eirerkuf le tdby bùaktb tdb LZ^ jy jblom gust ks nkrbabss. Vdls kasilonaufbs "sbabntlvb boeirnb`bot" , wdbrb tdb FIG pisltlvbay rbeusbs ti

prisbnutb suj`lttbrs ie ekasb loeir`ktlio rbturos jut spbofs kflspripirtlioktb sdkrb ie lts rbsiurnbs prisbnutlom ekasb loni`b tkxrbturos. Vdby fi tdls jbnkusb tdby krb irb lotbrbstbf lo ^VBKALOMyiur ìoby tdko lo gustlnb. ^bb7

=.; Ebfbrka Niurts kof LZ^' Iwo LZ@ ^ky OIV ZB^XIO^LJAB eir lt s kntlios ir lts wirfs ireiaaiwlom lts iwo lotbroka prinbfurbsdttp7//ek`mukrflko.irm/ûjgbnts/Vkxbs/Krtlnabs/LZÔitZbspiosljab.dt`

=.: Zbqulrb`bot eir Bquka Xritbntlio kof Bquka Vrbkt`bot, Eir` #82.8>>

dttp7//sbf`.irm/Eir`s/Eir`Lofbx.dt`=.> Mivbro`bot Bstkjalsd`bot ie Zbalmlio, Eir` #82.8>4 -diw mivbro`bot bstkjalsdbs ltsbae

ks k pkmko fblty kof k rbalmlio jy uslom erkondlsbs ti sys tb`ktlnkaay fbstriy tdb sbpkrktlioie piwbrs kof tdb rbqulrb`bot eir bquka pritbntlio
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L@XIZVKOV XZBAL@LOKZ\ OIVB4. Kjusbs ie erkondlsbs tdkt uofbr`lob tdb pritbntlio ie prlvktb rlmdtsjy tdb mivbro`bot kof tdb niurts7

4.; Ieebrlom ir boeirnlom OKVLIOKA erkondlsbs wltdlo stktbs ie tdb Rolio ir iutslfb ie tdb ebfbrka tbrrltirykof ebfbrka fi`lnlalkrlbs tdkt tdby krb al`ltbf ti. Vdls rbsuats lo k fbstruntlio ie tdb sbpkrktlio iepiwbrs.

4.: Boeirnlom erkondlsbs, sund ks k " trkfb ir juslobss" wl tdiut rbqulrlom bxpalnlt wrlttbo niosbot lo si`beir`, sund ks tdb lssukonb kof viauotkry slmolom ie ko kppalnktlio eir k alnbosb. Nalnc dbrb eir fbtklas.

4.>. Eirnlom oio-erkondlsbbs loti erkondlsb niurts kmklost tdblr niosbot. Vdls ls k vliaktlio ie tdb EletdK`bof`bot tkc loms n akusb kof tdb pridlj lt lio kmklost b`lobot fi`klo.

4.6 Zbeuslom ti sktlsey tdb jurfbo ie priie upio mivbro`bot ippiobots lo k erkondlsb niurt tdkt tdb iwobrie tdb pripbrty sujgbnt ti tdb flsputb UIAROVKZLA\ fioktbf lt ti k pujaln usb, pujaln purpisb, kofpujaln ieelnb. Lo itdbr wirfs, tdkt kaa pripbrty ls XZLUKVB uotla lt ls privbo io tdb rbnirf wltd bvlfbonb

tdkt tdb iwobr BTXZB^Â\ KOF UIAROVKZLA\ FIOKVBF lt ti XRJALN usb kof tdbrbjy `kfb lt sujgbntti mivbro`bot gurlsflntlio.

4.2 Kjuslom sivbrbl mo l`ùolty ti pritbnt erkondlsb kf`lols trktirs sund ks tdb LZ^ eri` la abmkaboeirnb`bot ie tdb erkondlsb kmklost oio-erkondlsbbs. Kaa erkondlsbs krb XZLUKVB rktdbr tdkoMIUBZO@BOVKA lo okturb kof mivbro`bots wdi i eebr tdb` frip fiwo ti tdb abvba ir irf lokry pbrsioswdbo tdby ieebr tdb`.

4.5 Zbeuslom ti privlfb k wky ti qult erkondlsbs ir dlflom eir`s eir fil om si.

4.= XZB^R@LOM ir prbtboflom alcb tdbrb ls oi sund tdlom ks k oio-erkond lsbb ir oio-tkxpkybr ir tdktBUBZ\IOB ls k stktutiry " tkxpkybr". Vdls ni`pbas pbipab ti niotrknt wltd tdb mivbro`bot koflotbrebrbs wltd tdblr Elrst K`bof`bot rlmdt ti abmkaay kof pialtlnkaay kssinlktb. ^bb \iur Bxnauslvb Zlmdtti Fbnakrb ir Bstkjal sd \iur Nlvla ^tktus, Eir` #;>.884.

4.4 Kttiroby alnboslom, wdlnd fbstriys tdb lotbmrlty ie tdb abmka priebsslio lo lts riab ks k ndbnc kof jkakonbwdbo tdb mivbro`bot ir bspbnlkaay tdb guflnlkry jbni`bs nirrupt ks lt ls oiw.

4.< Kjusb ie tdb ebfbrka loni`b tkx systb`, wdlnd ls k erkondlsb kof ko bxnlsb, ti jrljb stktbs ie tdb Rolioti mlvb up tdblr sivbrblmoty, knt alcb ebfbrka "^tktbs" kof tbrrl tirlbs, kof knnbpt wdkt kìuots ti ebfbrkajrljbs ti flsrbspbnt tdb rlmdts ir tdisb uofbr tdblr nkrb kof pritbntlio. Nalnc dbrb eir fbtklas.^bb tdb eiaaiw lom eir fbtklas io tdb kjivb kjusbs7 Mivbro`bot Lostltu tbf âkvbry Rslom Erkondlsbs, Eir`#82.8>8.

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;2:6GRO:8;6 Ebfbrka kof ^tktb Loni`b Vkxktlio ie Loflvlfukas, Nipyrlmdt ^ivbrblmoty Bfunktlio kof Fbebosb @lolstry ( BF@) dttp7//sbf`.irm

L@XIZVKOV XZBAL@LOKZ\ OIVB


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;5


;;. Nirruptlio ie iur `iobtkry systb` tdkt kaaiws tdb

mivbro`bot ti7;;.; Niuotbreblt wdlab fboylom ti kaa itdbrs tdb rlmdt, tdus nrbktlom ko

uoniostl tutlioka " Vltab ie Oijlalty" eir ltsbae kof `kclom ltsbae loti k pkmko fblty,kof fboylom tdb bquka pritbntlio ti kaa tdkt ls tdb eiuofktlio i e tdbNiostltutlio.

;;.: ^VBKA eri` tdb K`brlnko pbipab jy flaut lom tdb vkaub ie `ioby karbkfy lotinlrnuaktlio.

;;.> Bxbrnlsb uofub niotria ivbr jkocs kof elokonlka lostltutlios tdkt nkusbstdb` ti beebntlvbay jbni`b ebfbrka b`paiy`bot rbnrultbrs eir tdb ebfbrkamivbro`bot jy ni`pbaalom usb ie mivbro`bot lfbotleylom ou`jbrs eir tdisbpursulom knniuots ir aikos.

^bb tdb eiaaiwlom eir fbtklas io tdb kjivb ^NK@^7

Vdb @ioby ^nk`, Eir` #82.86;


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;=


;:. Nrbktlom, pbrpbtuktlom, niofiolom, ir lo koy wky

pritbntlom nioealnts ie elokonlka lotbrbst wltdlo tdbmivbro`bot tdkt nkusb tdb sbae-lotbrbst ti uofbr`lobtdb rbqulrb`bots ie tdb akw, B[RKALV\, ir tdbpritbntlio ie bxnauslvbay XZLUKVB rlmdts jy7;:.; @kclom gufmbs "tkxpkybrs".

;:.: @kclom gurlsts ir vitbrs loti " jbobelt" rbnlplbots, erkondlsbbs, kof/ir pujaln ieelnbrs.

;:.> Kaaiwlom gufmbs ti knt lo k XIALVLNKA ìfb wltdlo koy erkondlsb niurt lo tdb Bxbnutlvb rktdbrtdko Guflnlka J rkond. Vdls kasi vliaktbs tdb sbpkrktlio ie piwbrs.

;:.6 Vurolom pialnb ieel nbrs loti rbvboub niaabntirs wdi boeirnb kau`-pridljltu` ieebosbs tdktrbsuat lo rbvboub ti tdb stktb.

;:.2 Kaaiwlom koy gufln lka ieelnbr ir wltobss ti rbnblvb koy clof ie elokonlka rbwkrf eir bssbotlkaayni`pbaalom si`biob ti kssu`b koy nlvl a stktus uofbr koy nlvla e rkondlsb, lonauflom tdbloni`b tkx.

;:.5 Kaaiwlom gufmbs ti knt JIVD ks ko Krtln ab LLL gufmb KOF ko Krtlnab LU gufmb kt tdb sk`b tl`b.

;:.= Kaaiwlom XZLUKVB nltlzbos ti kppbkr jbeirb k erkondlsb gufmb wltd k elokonlka nio ealnt ielotbrbst.

;:.4 @kclom irf lokry nl tlzbos KAÎ loti puja ln iee lnbrs lo koy niotbxt IVDBZ tdko ks k gurlst i rvitbr. Vdls nkusbs loni`b tkxbs ti jbni`b piaa tkxbs kof flsboerkondlsbs kaa tdisb wdiloslst io rb`klolom prlvktb. Nalnc dbrb eir fbtklas.

;:.< Niostltutlioka stktbs surrbofbrlom tdblr sivbrblmoty kof kmrbblom ti knt bssbotlkaay ks ebfbrkatbrrltirlbs ir ebfbrka nirpirktlios lo bxndkomb eir pkrtlnlpktlio lo oktlioka erkondlsbs sund ksînlka ^bnurlt y, @bflnkrb, btn.

;:.;8Mivbro`botsmilom loti fbjt kof tdbrbjy jbni`lom elokonlka sakvbs ti jkocs ir jkocnkrtbas. Vdls lonaufbs k fbjt jksbf elkt nurrbony systb` sund ks tdb ebfbrka rbsbrvb.

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;4

L@XIZVKOV XZBAL@LOKZ\ OIVB;>.Kntlvb lotbrebrbonb wltd ni`ìo akw rb`bflbs eir tdb pritbntlio ie XZLUKVB rlmdts eri`

kjusb jy mivbro`bot kntirs. Mivbro`bots krb bstkjalsdbf bxnauslvbay ti pritbnt XZLUKVBrlmdts kof XZLUKVB pripbrty. Koy kttb`pt ti uofbr`lob sund rlmdts wltdiut tdb bxprbss

wrlttbo niosbot ie tdb iwobr lo bknd nksb ls oit ioay OIV k naksslnka "mivbro`bot" euontlio,jut ls ko KOVL-mivbro`bot euontlio tdkt kìuots ti k @KELK "pritbntlio rkncbt". Vdlslonaufbs jut ls oit al`ltbf ti7

;>.; Zbeuslom ti rbnimo lzb ir pritbnt XZLUKVB pripbrty i r XZLUKVB rlmdts, tdb bssbonb ie wdlnd ls tdbZLMDV VI BTNARFB koyiob kof bvbryiob eri` uslom i r jbobeltt lom er i` tdb usb ie tdb pripbrty. ^bb^bpkrktlio Jbtwbbo Xujaln kof Xrlvktb, Eir` #;:.8:2.

;>.: XZB^R@LOM tdkt " k mivbro`bot IE VDB XBIXAB, J\ VDB XBIXAB, kof EIZ VDB XBIXAB" ls kmivbro`bot lo wdlnd bvbryiob ls k pujaln ieelnbr.

;>.> Zbeuslom ti rbnimolzb ir kaaiw niostl tutlioka rb`bflbs kof lostbkf sujstltu tlom ^VKVRVIZ\ rb`bflbskvklakjab ioay ti pujaln ieelnbrs.

;>.6 Lotbrebrlom wltd lotrifuntlio ie bvlfbonb tdkt tdb niurt ir eiru` ls IOA\ kaaiwbf ti dbkr flsputbsloviavlom pujaln ieelnbrs lo tdb mivbro`bot.

;>.2 XZB^R@LOM ir K^^R@LOM tdkt tdb iwobrsdlp ie tdb pripbrty sujgbnt ti flsputb ls [RKALELBF rktdbrtdko KJÎARVB kof tdkt tdb pkrty tdb iwobrsdlp ls sdkrbf wltd ls tdb mivbro`bot.

;>.5 Kaaiwlom mivbro`bot "jbobelt" rbnlplbots ti jb fbnlslio kcbrs lo nksbs loviavlom XZLUKVBrlmdts. Vdls ls k fbolka ie k rbpujalnko eir` ie mivbro`bot, wdlnd ls eiuofbf io l`pkrtlka fbnlslio`kcbrs. ^bb ^locl om Euof Nksbs, .= Lotbrebrlom wltd ir skontliolom altlmkots wdi loslst io fl snusslom tdb akws tdkt dkvb jbbo vliaktbf lotdb niurtrii` ir pridljltlom g urlsts eri` rbkflom tdb akws lo qubstlio ir knnbsslom tdb akw aljrkry lo tdbniurtdiusb wdlab sbrvlom ks gurlsts. Vdls trkoseir`s k sinlbty ie akw loti k sinlbty ie `bo kof kaaiwstdb gufmb ti sujstltu tb DL^ wlaa l o paknb ie wdkt tdb akw bxprbssay rbqulr bs.

;>.4 Laabmkaay kof uoniostltutliokaay loviclom tdb Fbnakrktiry Gufm`bots Knt ir tdb Kotl -Loguontlio Knt ksko bxnusb ti OIV pritbnt XZLUKVB rlmdts e ri` mivbro`bot lotbrebrbonb lo tdb nksb ie BTNAR LUBA\XZLUKVB pbipab wdi krb OIV stktutiry "t kxpkybrs". ^bb Eakwbf VkxKrmu`bots ti Kvilf, Eir`#84.886, bntlios 4.;; kof 4.;:.

;>.< Lotbrebrlom wltd wkys ti ndkomb ir nirrbnt yiur nltlzbosdlp ir stktutiry stktus lo mivbro`botrbnirfs. Vdkt "stktus" ls tdb "rbs" ti w dlnd kaa erkondlsb rlmdts kttknd, usukaay LAABMKAA\.

;6. Beeirts ti fbelob tdb wirf gust lnb lo tdb niotbxt ie sbnuakr akw ti `bko koytdlom IVDBZtdko tdb rlmdt ti jb abet kaiob kof tdb ijalmktlio ti p rivlfb rb`bfy eir fbìostrktbf logury

KEVBZ tdb logury innurs. ^bb7 ]dkt ls Gustlnb9, Eir` #82.828. Kaa sund beeirts rbsuat loLOGR^VLNB kof priìtb vliaktlios ie tdb niostltutlio.

https://sedm.org/ItemInfo/Ebooks/CommLawPractGuide/CommLawPractGuide.htmhttps://sedm.org/LibertyU/SeparatingPublicPrivate.pdfhttps://sedm.org/Forms/05-MemLaw/WhyThiefOrPubOfficer.pdfhttps://sedm.org/Forms/05-MemLaw/WhyThiefOrPubOfficer.pdfhttps://sedm.org/Forms/05-MemLaw/WhyThiefOrPubOfficer.pdfhttps://sedm.org/Forms/05-MemLaw/Presumption.pdfhttp://caselaw.lp.findlaw.com/cgi-bin/getcase.pl?court=us&vol=99&invol=700https://sedm.org/Forms/08-PolicyDocs/FlawedArgsToAvoid.pdfhttps://sedm.org/Forms/08-PolicyDocs/FlawedArgsToAvoid.pdfhttps://sedm.org/Forms/08-PolicyDocs/FlawedArgsToAvoid.pdfhttps://sedm.org/Forms/08-PolicyDocs/FlawedArgsToAvoid.pdfhttps://sedm.org/Forms/08-PolicyDocs/FlawedArgsToAvoid.pdfhttps://sedm.org/Forms/08-PolicyDocs/FlawedArgsToAvoid.pdfhttps://sedm.org/Forms/08-PolicyDocs/FlawedArgsToAvoid.pdfhttps://famguardian.org/TaxFreedom/CitesByTopic/justice.htmhttps://sedm.org/Forms/05-MemLaw/WhatIsJustice.pdfhttps://sedm.org/Forms/05-MemLaw/WhatIsJustice.pdfhttps://famguardian.org/TaxFreedom/CitesByTopic/justice.htmhttps://sedm.org/Forms/08-PolicyDocs/FlawedArgsToAvoid.pdfhttps://sedm.org/Forms/05-MemLaw/WhoAreTaxpayers.pdfhttp://caselaw.lp.findlaw.com/cgi-bin/getcase.pl?court=us&vol=99&invol=700https://sedm.org/Forms/05-MemLaw/Presumption.pdfhttps://sedm.org/Forms/05-MemLaw/WhyThiefOrPubOfficer.pdfhttps://sedm.org/Forms/05-MemLaw/WhyThiefOrPubOfficer.pdfhttps://sedm.org/Forms/05-MemLaw/WhyThiefOrPubOfficer.pdfhttps://sedm.org/LibertyU/SeparatingPublicPrivate.pdfhttps://sedm.org/ItemInfo/Ebooks/CommLawPractGuide/CommLawPractGuide.htm


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;) ks ko kalboloflvlfuka.

nltlzbos krb OIV lonaufbf lo tdb abmka fbeloltlio ie loflvlfuka

Ka a tkxpkybrs uofbr tdb L.Z.N. ^ujtltab K krb kalbo loflvlfukas. :5 R.^.N. 8).
http://famguardian.org/TaxFreedom/CitesByTopic/individual.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/individual.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/alien.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/alien.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/alien.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/alien.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/alien.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/alien.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/alien.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/alien.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/individual.htmhttps://www.law.cornell.edu/uscode/text/26/911https://www.law.cornell.edu/uscode/text/26/911https://www.law.cornell.edu/uscode/text/26/911http://famguardian.org/TaxFreedom/CitesByTopic/individual.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/individual.htmhttps://www.law.cornell.edu/uscode/text/5/552ahttps://www.law.cornell.edu/uscode/text/5/552ahttps://www.law.cornell.edu/uscode/text/5/552ahttps://www.law.cornell.edu/uscode/text/5/552ahttp://famguardian.org/TaxFreedom/CitesByTopic/individual.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/UnitedStates.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/territory.htmhttps://www.law.cornell.edu/uscode/text/26/7701https://www.law.cornell.edu/uscode/text/26/7701https://www.law.cornell.edu/uscode/text/26/7701https://www.law.cornell.edu/uscode/text/26/7701https://www.law.cornell.edu/uscode/text/26/7701https://www.law.cornell.edu/uscode/text/26/7701https://www.law.cornell.edu/uscode/text/26/7701https://www.law.cornell.edu/uscode/text/26/7701https://www.law.cornell.edu/uscode/text/26/7701http://famguardian.org/TaxFreedom/CitesByTopic/territory.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/territory.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/UnitedStates.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/individual.htmhttps://www.law.cornell.edu/uscode/text/5/552ahttp://famguardian.org/TaxFreedom/CitesByTopic/individual.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/individual.htmhttps://www.law.cornell.edu/uscode/text/26/911http://famguardian.org/TaxFreedom/CitesByTopic/individual.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/alien.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/individual.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/individual.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/individual.htm


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:8:6GRO:8;6 Ebfbrka kof ^tktb Loni`b Vkxktlio ie Loflvlfukas, Nipyrlmdt îvbrblmoty Bfunktlio kof Fbebosb @lolstry ( BF@) dttp7//sbf`.irm

]di krb loflvlfukas9 (niot.)

2 R.^.N. 22:k(k) (;>) kof 2 R.^.N. :;82 eurtdbr nakrley tdkttdls loflvlfuka ls k ieelnbr ir b`paiybb ie tdb oktliokamivbro`bot7

VLVAB 2 ? XKZV LLL ? ûjpkrt K ? NDKXVBZ :; ? :;82

:;82. B`paiybb

(k) Eir tdb purpisb ie tdls tltab, b`paiybb, bxnbpt ks itdbrwlsb privlfbf jy tdls sbntlioir wdbo spbnlelnkaay ìflelbf, `bkos ko ieel nbr kof ko loflvlfuka wdi ls

(;) kppilotbf lo tdb nlvla sbrvlnb jy iob ie tdb eiaaiwlom kntlom lo ko ieelnlka nkpknlty

(K) tdb Xrbslfbot3(J) k @b`jbr ir @b`jbrs ie Niomrbss, ir tdb Niomrbss3

(N) k b`jbr ie k uoleir`bf sbrvlnb3

(F) ko loflvlfuka wdi ls ko b`paiybb uofbr tdls sbntlio3

(B) tdb dbkf ie k Mivbro`bot niotriaabf nirpirktlio3 ir

(E) ko kfgutkot mbobrka fbslmoktbf jy tdb bnrbtkry nionbrobf uofbr sbntlio =8< (n) ie tltab >:3

(:) bomkmbf lo tdb pbreir`konb ie k Ebfbrka euontlio uofbr kutdirlty ie akw ir koBxbnutlvb knt3 kof

(>) sujgbnt ti tdb supbrvlslio ie ko loflvlfuka ok`bf jy pkrkmrkpd (;) ie tdls sujsbntliowdlab bomkmbf lo tdb pbreir`konb ie tdb futlbs ie dls pisltlio.

:5 R.^.N. 5>>; eurtdbr fbelobs wdi tdls loflvlfuka ls, jyfbsnrljlom wdi tdb Lotbroka Zbvboub Nifb `ky akweuaay jbboeirnbf kmklost7
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:;:6GRO:8;6 Ebfbrka kof ^tktb Loni`b Vkxktlio ie Loflvlfukas, Nipyrlmdt îvbrblmoty Bfunktlio kof Fbebosb @lolstry ( BF@) dttp7//sbf`.irm

]di krb loflvlfukas9 (niot.)VLVAB :5? ûjtltab E? NDKXVBZ 56? ûjndkptbr F? XKZV LL? 5>>;

5>>;. Abvy kof flstrklot

(k) Kutdir lty ie ^bnrbtkry

Le koy pbrsio alkjab ti pky koy tkx obmabnts ir rbeusbs ti pky tdb sk`bwltdlo ;8 fkys ketbr oitlnb kof fb`kof, lt sdkaa jb akweua eir tdb ^bnrbtkryti niaabnt sund tkx (kof sund eurtdbr su` ks sdkaa jb sueelnlbot ti nivbr tdbbxpbosbs ie tdb abvy) jy abvy upio kaa pripbrty kof rlmdts ti pripbrty(bxnbpt sund pripbrty ks ls bxb`pt uofbr sbntlio5>>6) jbaiomlom ti sundpbrsio ir io wdlnd tdbrb ls k albo privlfbf lo tdls ndkptbr eir tdb pky`bot

ie sund tkx. Abvy `ky jb `kfb upio tdb knnrubf skakry ir wkmbs ie koy iee lnbr, b`paiybb, ir babntbf ieelnlka, ie tdb Roltbf ^tktbs, tdbFlst rln t i e Niau`jlk, ir koy kmbony ir lostru`botka lty ie tdb Rol tbf^tktbs ir tdb Flstrlnt ie Niau`jlk, jy sbrvlom k oitlnb ie abvy io tdbb`paiybr(ks fbelobf lo sbntlio >68;(f)) ie sund iee lnbr, b`paiybb, irbabntbf ieelnlka. Le tdb ^bnrbtkry `kcbs k eloflom tdkt tdb niaabntlio iesund tkx ls lo gbipkrfy, oitlnb kof fb`kof eir l``bflktb pky`bot ie sundtkx `ky jb `kfb jy tdb ^bnrbtkry kof, upio eklaurb ir rbeuska ti pky sundtkx, niaabntlio tdbrbie jy abvy sdkaa jb akweua wltdiut rbmkrf ti tdb ;8-fkypbrlif privlfbf lo tdls sbntlio.
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:::6GRO:8;6 Ebfbrka kof ^tktb Loni`b Vkxktlio ie Loflvlfukas, Nipyrlmdt ^ivbrblmoty Bfunktlio kof Fbebosb @lolstry ( BF@) dttp7//sbf`.irm

]dy krb pujaln ieelnbrs tdb ioay tkxpkybrs

Vdb tkx ls ko bxnlsb tkx upio k trkfb ir juslobss, wdlnd lsfbelobf ks tdb euontlios ie k pujaln ieelnb lo :5 R.^.N.

==8;(k)(:5). ^bb7Vdb Vrkfb ir Juslobss ^nk`, Eir` #82.88;


6 R.^.N. =: `kofktbs tdkt7Kaa ie elnbs kttkndbf ti tdb sbkt ie mivbro`bot sdkaa jb bxbrn lsbf lo tdbFlstr lnt ie Niau`jlk, kof oit basbwdbrb, bxnbpt ks itdbrwlsb bxprbssayprivlfbf jy akw.

Xujaln ieelnb ls k erkondlsb kof kaa erkondlsbs `kcb yiupkrt ie tdb mivbro`bot kof paknb yiur fi`lnlab io ebfbrkatbrrltiry wdlab io iee lnlka futy, rbmkrfabss ie wdbrb yiupdyslnkaay krb, pursukot ti Ebfbrka Zuab ie Nlvla Xrinbfurb;=(j). ^bb sbnt lios = kof 4 ie7

Mivbro`bot Lostltutbf ^akvbry Rslom Erkondlsbs, Eir` #82.8>8


Vdb R.^. uprb`b Niurt dks dbaf tdkt7 Vdb kjlalty ti rbmuaktb prlvktb niofunt ls rbpumokot ti tdb niostltutlio.

Nlty ie Jibrob v. Eairbz, Krndjlsdip ie ^ko Kotioli, 2:; R.^. 28= (;


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:>:6GRO:8;6 Ebfbrka kof ^tktb Loni`b Vkxktlio ie Loflvlfukas, Nipyrlmdt ^ivbrblmoty Bfunktlio kof Fbebosb @lolstry ( BF@) dttp7//sbf`.irm

]dy krb pujaln ieelnbrs tdb ioay tkxpkybrs (niot.)

Vdb ippisltb ie prlvktb ls pujaln.

\iu nko ioay tkx pbrsios wdi fiotdkvb rlmdts, ir basbyiu wiuaf jb stbkalom eri` tdb`. Vdb ioay paknb lo tdb niuotry wdbrb Niostltutlioka rlmdts fi oit bxlst kof

BUBZ\VDLOM ls k prlvlabmb ls ebfbrka tbrrltiry. Fiwobs v. Jlfwbaa, ;4:R.^. :663 :; ^.Nt. ==8 (;88:(;2)(K)

Obkray kaa stktutbs pkssbf jy tdb mivbro`bot rbmuaktb ioaypujaln niofunt kof oit prlvktb niofunt. ^bb7

]dy ^tktutiry Nlvla Akw ls Akw ei r Mivbro`bot kof Oit Xrlvktb Xbrsios , Eir` #82.8>=


Vdb L.Z.N. ls stktutiry akw ks fbsnrljbf kjivb. ^ujtltabs Kkof N fbsnrljb k pujaln ieelnb erkondlsb.

Ebfbrka mivbro`bot dks oi boeirnb`bot kutdirlty loslfb ie kstktb ie tdb Rolio. ^bb7

Ebfbrka Boeirnb`bot Kutdirl ty lo ^tktbs ie tdb Rolio, Eir` #82.8>:

http://famguardian.org/TaxFreedom/CitesByTopic/person.htmhttp://caselaw.lp.findlaw.com/scripts/getcase.pl?navby=case&court=us&vol=182&page=244http://caselaw.lp.findlaw.com/scripts/getcase.pl?navby=case&court=us&vol=182&page=244http://caselaw.lp.findlaw.com/scripts/getcase.pl?navby=case&court=us&vol=182&page=244http://caselaw.lp.findlaw.com/scripts/getcase.pl?navby=case&court=us&vol=182&page=244http://caselaw.lp.findlaw.com/scripts/getcase.pl?navby=case&court=us&vol=182&page=244http://caselaw.lp.findlaw.com/scripts/getcase.pl?navby=case&court=us&vol=182&page=244http://caselaw.lp.findlaw.com/scripts/getcase.pl?navby=case&court=us&vol=182&page=244http://famguardian.org/TaxFreedom/CitesByTopic/person.htmhttp://www.law.cornell.edu/uscode/text/28/3002http://www.law.cornell.edu/uscode/text/28/3002http://www.law.cornell.edu/uscode/text/28/3002http://sedm.org/Forms/FormIndex.htmhttp://sedm.org/Forms/FormIndex.htmhttp://sedm.org/Forms/FormIndex.htmhttp://sedm.org/Forms/FormIndex.htmhttp://www.law.cornell.edu/uscode/text/28/3002http://famguardian.org/TaxFreedom/CitesByTopic/person.htmhttp://caselaw.lp.findlaw.com/scripts/getcase.pl?navby=case&court=us&vol=182&page=244http://famguardian.org/TaxFreedom/CitesByTopic/territory.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/person.htm


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Vdb Niostltutlio ]rlttbo jy ]b tdb Xbipab ks loflvlfukas

K sknrbf niotrknt jbtwbbo tdb ^tktbs ie tdb Roliokof tdblr sbrvkot mivbro`bot

Xurpisb ls ti pritbnt tdb pbipab eri` usurpktliosjy tdblr mivbro`bot jy al`lt lom kof fbelolom mivbro`botpiwbr

Fbabmktbs nbrtklo piwbrs eri` tdb Xbipab titdblr mivbro`bot kof spbnlelnkaay rbsbrvbs tdisb piwbrs ti

tdb Xbipab tdkt krb oit fbabmktbf lo wrltlom ]rlttbo lo vbry sl`pab akomukmb si tdkt lt nko jb rbkf kof

uofbrstiif jy tdb mbobrka pujaln

Kaa ebfbrka akw ls wrlttbo jksbf io kutdirlty fbrlvbf fl rbntayeri` tdb Niostltutlio

@ky oit jb flsijbybf ir flsrbmkrfbf jy pujaln sbrvkots

Ieelnbrs ie tdb mivbro`bot `ust tkcb ko iktd ti suppirt kof fbebof lt.^bb7 Niostl tut lio i e tdb Roltbf ^tktbs, Krt . UL, Nakusb >, Krt. LL, ^bntlio ;,Nakusb 4, :4 R.^.N. 62>, kof 2 R.^.N. >>>;.

Flsijbflbonb ie tdb Niostltutlio k`iuots ti pbrgury ie tdb iktd kofVrbksio, wdlnd ls puo lsdkjab uofbr Krt . LLL, ^bntlio >, Nakusb ;, kof ;4R.^.N. :>4;
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Niostltutlio (niot.) Zlmdts krb fbelobf jut oit nrbktbf lo tdb Jlaa ie Zlmdts,

wdlnd krb tdb elrst tbo K`bof`bots ti tdb Niostltutlio ie tdbRoltbf ^tktbs

]dbo nltlom sbntlios ie tdb Niostl tutlio, tdb niovbotlio ls tinltb tdb eiaaiwlom lo tdb irfbr sdiwo7

Krt ln ab

^bntlio

Nakusb

Eir lostkonb,Krtlnab ;, ^bntlio 4, Nakusb ; ls tdb nakusb tdktmrkots Niomrbss tdb piwbr ti tkx wltdlo tdb Niostltutlio ietdb Roltbf ^tktbs7

Kr tl nab ;, ^bntlio 4, Nakusb ;

Vdb Niomrbss sdkaa dkvb Xiwbr Vi aky kof niaabnt Vkxbs, Futlbs, L`pistskof Bxnlsbs, ti pky tdb Fbjts kof privlfb eir tdb ni``io Fbebonb kof

mbobrka ]baekrb ie tdb Roltbf ^tktbs3 jut kaa Futlbs, L`pists kof Bxnlsbssdkaa jb uoleir` tdriumdiut tdb Roltbf ^tktbs3

Zbkf tdb kooitktbf Niostltutlio eir yiursbae kt7dttp7//www.elofakw.ni`/nksbnifb/niostltut lio/
http://www.findlaw.com/casecode/constitution/http://www.findlaw.com/casecode/constitution/http://www.findlaw.com/casecode/constitution/http://caselaw.lp.findlaw.com/data/constitution/article01/http://www.findlaw.com/casecode/constitution/http://www.findlaw.com/casecode/constitution/http://www.findlaw.com/casecode/constitution/http://www.findlaw.com/casecode/constitution/http://caselaw.lp.findlaw.com/data/constitution/article01/http://www.findlaw.com/casecode/constitution/http://www.findlaw.com/casecode/constitution/http://caselaw.lp.findlaw.com/data/constitution/article01/http://www.findlaw.com/casecode/constitution/http://caselaw.lp.findlaw.com/data/constitution/article01/http://www.findlaw.com/casecode/constitution/


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^tktutbs Xurpisb7 L`pab`bot tdb piwbrs fbabmktbf ti Niomrbss jy tdb

Niostltutlio

Vwi nakssbs ie stktutbs7 ^tktutbs kt Akrmb (^.K.A.)

Xujalsdbf eir bknd sbsslio ie Niomrbss

Xujalsdbf lo Uiau`bs

Ioay akst ebw ybkrs kvklakjab ioalob. Eurtdbr jknc yiu obbf tdb ioalob vbrslio ie t db ^KA,kvklakjab eri` Xiti`kn Xujalsdlom.

Bxk`pab nltb tdb ^tktutbs Kt Akrmb7

Zbvboub Knt ie ; tkt. ;

]dbrb7

2>0Uiau`b 2>

;0pkmb ;

R.^. Nifb (R.^.N.) Flvlfbf jy Vltab/sujgbnt

28 Vltabs lo tdb R.^. Nifb nurrbota y

Oit kaa tltabs krb bokntbf loti pis ltlvb akw tdkt ls jlofl om

Vltabs wdlnd krb oit bokntbf loti pisltlvb akw krb nioslfbrbf prl`k eknlb bvlfbonb ie akw

Vdb Lotbroka Zbvboub Nifb, Vltab :5, ls oit pislt lvb akw, jut io ay prl`k eknlb bvlfbonb ie akw Bxk`pab nltb eri` Lotbroka Zbvboub Nifb7

:5 R.^.N. 45;

]dbrb7

:50Vltab :5 ie tdb R.^. Nifb

45;0^bntlio 45;
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:=:6GRO:8;6 Ebfbrka kof ^tktb Loni`b Vkxktlio ie Loflvlfukas, Nipyrlmdt ^ivbrblmoty Bfunktlio kof Fbebosb @lolstry ( BF@) dttp7//sbf`.irm

Zbmuaktlios Ietbo nkaabf ruabs lo tdb abmka priebsslio

Xurpisb7 L`pab`bot ir kf`lolstbr stktutbs7 ^tktutbs krb tdb abmka scbabtio kof tdb

rbmuaktlios put `bkt io tdb scbabtio

Ksslmo k spbnl eln kmbony ti tkcb rbspiosljl al ty eir lovbst lmktlom kof boeirnlom spbnl elnstktutbs

Loeir` puja ln ie diw tdb stktutbs krb lotbrprbtbf kof kppalbf ti tdb` wdbo pujalsdbflo tdb Ebfbrka Zbmlstbr

Vdrbb typbs ie rbmuaktlios7

Abmlsaktlvb7 Dkvb eirnb kof beebnt ie akw

]rlttbo jy tdb ^bnrbtkry ie t db Vrbksury

Bxk`pab7 Zbmuaktlios uofbr :5 R.^.N. =4=:(d)(;)

Lotbrprbtlvb7 Dkvb eirnb kof beebnt ie akw

]rlttbo jy tdb ^bnrbtkry ie tdb Vrbksury lo sktlsekntlio ie :5 R.^.N. =482(k).

Eiuof lo :5 N.E.Z. Xkrts ;, >;, kof >8;

Xrinbfurka7 Fi oit dkvb tdb eirnb kof beebnt ie akw

]rlttbo jy tdb LZ^ kof eiuof lo :5 N.E.Z. Xkrt 58;.

L`pab`bot ^ujtltab E ie tdb Lotbroka Zbvboub Nifb botltabf Xrinbfurbs kof Kf`lolstrktlio,wltdlo sbntlios 588; tdriumd =4=>

Niotklo prinbfurbs ti jb eiaaiwbf jy LZ^ lo bxbnutlom k stktutb

Oit bvbo tdb LZ^ ls jiuof ti eiaaiw prinbfurka rbmuaktlios, bxnbpt lo nksbs wdbrb oit filomsi wiuaf kfvbrsbay keebnt tdb rlmdts ie tdb pujaln. ^bb @irtio v. Zulz, 6;2 R.^. ;


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Zbmuaktlios (niot.) Diw fi wb tbaa wdkt typb ie rbmuaktlio lt ls9

]dbo rbmuaktlios krb lssubf, tdby lon aufb k pkrkmrkpd lo tdb trkos`lttka

stktlom tdb kutdirlty uofbr wdlnd tdby krb lssubf Zbmuaktlios krb eiuof lo tdb Nifb ie Ebfbrka Zbmuaktlios

(N.E.Z.) Irmkolzbf jy Vltab

Xujalsdbf lo knnirfkonb wltd Vltab ; ie tdb Nifb ie Ebfbrka Zbmuaktlios

Xujalnktlio lo Ebfbrka Zbmlstbr7

Xurpisb ls ti mlvb mbobrka pujaln rbksiokjab oitlnb ie akws wdlnd wlaa jbboeirnbf kmklost tdb`. 66 R.^.N. ;284. \iu nkot boeirnb k akw uotla yiumlvb tdisb wdi krb tdb tkrmbt ie boeirnb`bot oitlnb. ^bb7

Zbqulrb`bot eir Zbksiokjab Oitlnb, Eir` #82.8::


Jitti` ie rbmuaktlio ir oitbs eir rbmuaktlio loflnktbs le kof wdbrbpujalsdbf lo tdb Ebfbrka Zbmlstbr

]dbo pujalsdbf lo tdb Ebfbrka Zbmlstbr, jbni`b beebntlvb kmklost tdb

mbobrka puja ln Xujalsdbf lo knnirfkonb wltd tdbKf`lolst rkt lvb Xrinbfurbs Knt (KXK),

wdlnd ls eiuof lo 2 R.^.N. 22; ti 22(k).
https://law.justia.com/cfr/https://law.justia.com/cfr/https://law.justia.com/cfr/https://law.justia.com/cfr/title01.htmlhttps://www.federalregister.gov/https://www.law.cornell.edu/uscode/text/44/1508https://www.law.cornell.edu/uscode/text/44/1508https://www.law.cornell.edu/uscode/text/44/1508http://sedm.org/Forms/FormIndex.htmhttp://www.gpoaccess.gov/fr/index.htmlhttps://www.law.cornell.edu/uscode/text/5/part-I/chapter-5/subchapter-IIhttps://www.law.cornell.edu/uscode/text/5/551https://www.law.cornell.edu/uscode/text/5/551https://www.law.cornell.edu/uscode/text/5/551https://www.law.cornell.edu/uscode/text/44/1505https://www.law.cornell.edu/uscode/text/5/553https://www.law.cornell.edu/uscode/text/5/553https://www.law.cornell.edu/uscode/text/5/553https://www.law.cornell.edu/uscode/text/5/553https://www.law.cornell.edu/uscode/text/44/1505https://www.law.cornell.edu/uscode/text/5/551https://www.law.cornell.edu/uscode/text/5/part-I/chapter-5/subchapter-IIhttp://www.gpoaccess.gov/fr/index.htmlhttp://sedm.org/Forms/FormIndex.htmhttps://www.law.cornell.edu/uscode/text/44/1508https://www.federalregister.gov/https://law.justia.com/cfr/title01.htmlhttps://law.justia.com/cfr/


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:(k)

Lo `koy nksbs, tdb l`pab`botlom rbmuaktlio eir k spbnleln akwaiics bxkntay tdb sk`b ks tdb pirtlio ie tdb stktutb tdkt ltl`pab`bots. Eir sund k nksb, tdb rbmuaktlio kffs oitdlom titdb stktutb jut ls stlaa obnbsskry uofbr tdbKXK lo irfbr ti

boeirnb tdb stktutb kmklost tdb puja ln kt akrmb. Ebfbrka kmbonlbs `ky OIV usb tdb rbmuaktlios wrlttbo jy

itdbr kmbonlbs. ^bb ; N.E.Z. :;.:;(n ).
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>8:6GRO:8;6 Ebfbrka kof ^tktb Loni`b Vkxktlio ie Loflvlfukas, Nipyrlmdt ^ivbrblmoty Bfunktlio kof Fbebosb @lolstry ( BF@) dttp7//sbf`.irm

Ebfbrka Boeirnb`bot Kutdirlty Vdb beebnt ie eklaurb ti pujalsd rbmuaktlios lo tdb ebfbrka

rbmlstbr ls ks eiaaiws7

:5 N.E.Z. 58;.=8: Xujalnktlio kof pujaln lospbntlio

(k)(:)(ll) Beebnt ie eklaurb ti pujalsd.

Bxnbpt ti tdb bxtbot tdkt k pbrsio dks kntuka kof tl`bay oitlnb ie tdbtbr`s ie koy `kttbr rbebrrbf ti lo sujpkrkmrkpd (;) ie tdls pkrkmrkpdwdlnd ls rbqulrbf ti jb pujalsdbf lo tdb Ebfbrka Zbmlstbr , sund pbrsio lsoit rbqul rbf lo koy `koobr ti rbsir t ti, ir jb kfvbrsbay ke ebntbf jy, sund`kttbr le lt ls oit si pujalsdbf ir ls oit lonirpirktbf jy rbebrbonb tdbrblopursukot ti sujflvlslio (l ) ie tdls sujpkrkmrkpd. Vdus, eir bxk`pab, koysund `kttbr wdlnd l`pisbs ko ija lmkt lio kof wdlnd ls oit si pujalsdbf irlonirpirktbf jy rbebrbonb wla a oit kfvbrsbay ndkomb ir keebnt k pbrsio'srlmdts.

Vdb kjivb ls kasi rbpbktbf kt 2 R.^.N. 22:(k)(;)2 R.^.N. 22: Xujaln loeir`ktlio3 kmbony ruabs, iplolios, irfbrs, rbnirfs, kofprinbbfloms

Bxnbpt ti tdb bxtbot tdkt k pbrsio dks kntuka kof tl`bay oitlnb ie tdb tbr`stdbrbie, k pbrsio `ky oit lo koy `koobr jb rbqulrbf ti rbsirt ti, ir jbkfvbrsbay keebntbf jy, k `kttbr rbqulrbf ti jb pujalsdbf lo tdb Ebfbrka Zbmlstbrkof oit si pujalsdbf. Eir tdb purpisb ie tdls pkrkmrkpd, `kttbr rbksiokjaykvklakjab ti tdb nakss ie pbrsios keebntbf tdbrbjy ls fbb`bf pujalsdbf lo tdbEbfbrka Zbmlstbr wdbo lonirpirktbf jy rbebrbonb tdbrblo wltd tdb kpprivka ietdb Flrbntir ie tdb Ebfbrka Zbmlstbr.
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>;:6GRO:8;6 Ebfbrka kof ^tktb Loni`b Vkxktlio ie Loflvlfukas, Nipyrlmdt ^ivbrblmoty Bfunktlio kof Fbebosb @lolstry ( BF@) dttp7//sbf`.irm

Ebfbrka Boeirnb`bot Kutdirlty Mriups spbnlelnkaay bxb`ptbf eri` Ebfbrka Zbmlstbr

pujalnktlio rbqulrb`bots lonaufb IOA\ tdb eiaaiwlom, kaa ie

wdlnd krb lo tdb Bxbnutlvb Jrkond ie tdb mivbro`bot7;. K `l al tkry ir eirblmo ke ekl rs euontlio ie tdb Roltbf ^tktbs . 2 R.^.N.

22>(k)(;)

:. K `kt tbr rbaktlom ti kmbony `kokmb`bot ir pbrsiooba ir ti puja lnpripbrty, aikos, mrkots, jbobelts, ir niotrknts. 2 R.^.N. 22>(k)(:).

>. Ebfbrka kmbonlbs ir pbrsios lo tdblr nkpknlty ks ieelnbrs, kmbots, irb`paiybbs tdbrbie. 66 R.^.N. ;282(k)(;).

Zbksio eir tdb kjivb tdrbb bxb`ptlios eri` EbfbrkaZbmlstbr Xujalnktlio rbqulrb`bot7 Vdb Bxbnutlvb Jrkond ls tdb sbrvkot ie Niomrbss, wdi ls tdb @kstbr

Niomrbss ni``kofs tdb Bxbnutlvb Jrkond tdriumd stktutbs

Vdb sbrvkot nkooit jb mrbktbr tdko tdb @kstbr

Le boeirnb`bot kmklost Bxbnutlvb Jrkond B`paiybbs rbqulrbf

l`pab`botlom rbmuaktlios JBEIZB lt wks pbr`lssljab, tdbo tdb BxbnutlvbJrkond niuaf usb lts kutdirlty ti wrltb l`pab`botlom rbmuaktlios tiuofbr`lob tdb boeirnb`bot ie tdb akw jy rbeuslom ti wrltb l`pab`botlomrbmuaktlios
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>::6GRO:8;6 Ebfbrka kof ^tktb Loni`b Vkxktlio ie Loflvlfukas, Nipyrlmdt ^ivbrblmoty Bfunktlio kof Fbebosb @lolstry ( BF@) dttp7//sbf`.irm

Ebfbrka Boeirnb`bot Kutdirlty Vi `bbt tdb jurfbo ie priie tdkt tdby dkvb gurlsflntlio ti boeirnb k

spbnleln stktutb, tdb ebfbrka mivbro`bot @R^V prifunb bvlfbonb ie

iob ie tdb eiaaiwlom7;. Xriie ie pujalnktlio i e boeirnb`bot rbmuaktlios lo tdb Ebfbrka Zbmlstbr eir kaa stktutbs

siumdt ti jb boeirnbf. . . .IZ

:. Xriie tdkt tdb tkrmbt ie tdb boeirnb`bot kntlio ls k `b`jbr ie iob ie tdb tdrbb mriupsspbnlelnkaay bxb`ptbf eri` tdb Ebfbrka Zbmlstbr Xujalnktlio Zbqulrb`bots ksloflnktbf kjivb.

Vdb kjivb rbqulrb`bot ls ko BTNBAABOV btdif eir ndkaabomlomtdb gurlsflnt lio ie koy ebfbrka boeirnb`bot kntlio lo k ebfbrka niurt

@ist e rbbfi` rbsbkrndbrs EIZMBV ltb` : kjivb kof AI^B lo niurtwdbo tdby ndkaabomb ebfbrka boeirnb`bot gurlsflnt lio.JB NKZBERA!

Ebfbrka boeirnb`bot kutdir lty ls bxdkustlvbay bxpaklobf eur tdbr lo7Ebfbrka Boeirnb`bot Kutdirlty ]ltdlo ^tktbs ie tdb Rolio, Eir` #82.8>:


Eir ko bxk`pab ie diw ti stip ko la abmka LZ^ niaabntlio lo k stktb ietdb Rolio, sbb7

LZ^ Fub Xrinbss @bbtlom Dkofiut, Eir` #8>.884

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>>:6GRO:8;6 Ebfbrka kof ^tktb Loni`b Vkxktlio ie Loflvlfukas, Nipyrlmdt îvbrblmoty Bfunktlio kof Fbebosb @lolstry ( BF@) dttp7//sbf`.irm

]irfs ie Krt lo tdb Akw @ist nirrupt lio kof logustlnb wltdlo tdb abmka elbaf ls fiob

uslom sobkcy fbeloltlios ti fbnblvb tdb pbipab7 Nkaabf ]irfs ie Krt

Zbkf tdb fbeloltlios jbeirb yiu rbkf tdb rbst ie tdb akw kof tdls wla a cbbpyiu eri` jblom fbnblvbf

Vdb fbelo ltlios lo tdb Lotbroka Zbvboub Nifb krb kt tdb BOF, oit tdbJBMLOOLOM ie tdb nifb, jbnkusb mivbro`bot qultb erkocay fibsot wkotyiu pkylom kttbotlio ti tdb`!

Vrust yiur iwo gufm`bot wdbo yiu rbkf tdb akw kof fiot rbay io ko

bxpbrt. ûprb`b Niurt skys tdb akws krb suppisbf ti jb uofbrstkofkjabjy tdb ni`ìo `ko

Ketbr mivbro`bot ijeusnktbs tdb akw uslom trlncy fbe loltlios,tdby wlaa try ti niovlonb yiu tdkt yiu nkot trust yiur iwogufm`bot wdbo rbkflom tdb akw. Vdls7

Eirnbs yiu ti rbay io k nirrupt gufmb ir akwybr

Xuts yiur aljbrty lo tdb dkofs ie si`biob basb lostbkf ie yiu @kcbs tdb gufmb kof akwybr loti wltnd fintirs kof prlbsts kof

mivbro`bot loti k rbalmlio, jbnkusb oiw yiu dkvb ti trust tdb` lostbkfie yiur iwo uofbrstkoflom


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FbeloltliosAkw Ebfbrka

niostltutlio

Ebfbrka

stktutbs

Ebfbrka

rbmuaktlios

^tktb

niostltutlio

s

^tktb

stktutbs

^tktb

rbmuaktlios

Kutdir Rolio

^tktbs/

]b Vdb

Xbipab

Ebfbrka Mivbro`bot ]b Vdb

Xbipab

^tktb Mivbro`bot

stktb Eirblmo

niuotry

Rolio stktb

ir eirblmo

niuotry

Rolio stktb

ir eirblmo

niuotry

Itdbr Rolio

stktb ir

ebfbrka

mivbro`bot

Itdbr Rolio

stktb ir

ebfbrka

mivbro`bot

Itdbr Rolio

stktb ir

ebfbrka

mivbro`bot

^tktb Rolio stktb Ebfbrkastktb

Ebfbrkastktb

Rolio stktb Rolio stktb Rolio stktb

lo tdls

^tktb ir

lo tdb

^tktbS;P

OK OK OK OK Ebfbrka

bonakvb

wltdlo stktb

Ebfbrka

bonakvb

wltdlo stktb

^tktbS:P

(^tktb

Zbvboub

kof

tkxktlio

nifb ioay)

OK OK OK OK Ebfbrka

bonakvb

wltdlo stktb

Ebfbrka

bonakvb

wltdlo stktb

sbvbrka

^tktbs

Rolio stktbs

niaabntlvbayS

>P

Ebfbrka

^tktbs

niaabntlvbay

Ebfbrka

^tktbs

niaabntlvbay

Ebfbrka

^tktbs

niaabntlvbay

Ebfbrka

^tktbs

niaabntlvbay

Ebfbrka

^tktbs

niaabntlvbay

Roltbf

^tktbs

^tktbs ie tdb

Rolio

(niaabntlvbay

)

Ebfbrka

Roltbf

^tktbs**

Ebfbrka

Roltbf

^tktbs**

Roltbf

^tktbs* tdb

niuotry

Ebfbrka

Roltbf

^tktbs**

Ebfbrka

Roltbf

^tktbs**


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Diw Iur Akws Krb @kfb Lt ls l`pirtkot ti uofbrstkof diw iur akws krb `kfb

Vdb jbst rbsiurnb eir uofbrstkoflom tdls krbk ls tdb pk`pdabt Diw

Iur Akws Krb @kfb, kvklakjab io tdb Ek`lay Mukrflko wbjsltb kt7dttp7//ek`mukrflko.irm/XujalsdbfKutdirs/Mivt/R^^boktb/^boktbFin;82-;[email protected]

Xrinbfurb ti pkss kof pujalsd k obw akw7;. Niomrbss pkssbs k stktutb ir puja ln akw jksbf io kutdirl ty fbabmktbf tdriumd tdb

Niostltutlio. Lt ls pujalsdbf lo tdb ^tktutbs Kt Akrmb

:. Vdb Akw Zbvlslio Niuosba ie tdb Diusb ie Zbprbsbotktlvbs (lo tdb Abmlsaktlvb jrkond)tdbo niflelbs tdb stktutb wltdlo tdb R.^. Nifb, irmkolzbf jy sujgbnt `kttbr

>. Ko kmbony wdlnd ls ndkrmbf wl td bxbnutlom tdb nifle lbf akw tdbo wrl tbs rbmuaktlios ti

l`pab`bot tdb niflelbf stktutb. Vdbsb rbmuaktlios krb tdbo pujalsdbf lo tdb Nifb ieEbfbrka Zbmuaktlios (N.E.Z.)

6. Le k stktutb ls kasi lotbofbf ti keebnt tdb mbobrka pujal n lo stktbs ie tdb Rolio irtbrrltirlbs ie tdb Roltbf ^tktbs, tdbo lt ùst jb bokntbf loti pisltlvb akw kof dkvbl`pab`botlom rbmuaktlios wr lttbo eir lt ùst KAÎ jb pujalsdbf lo tdb EbfbrkaZbmlstbr. ]ltdiut puja lnktlio ie l`pab`botlom rbmuaktlios lo tdb Ebfbrka Zbmlstbr, kstktub `ky IOA\ keebnt ebfbrka b`paiybbs, ebfbrka kmbonlbs, jbobelt rbnlplbots, kof tdb`laltkry. ^bb 66 R.^.N. ;282(k) kof 2 R.^.N. 22>(k).

2. Le k vliaktlio ie tdb akw innurs, tdb niurts ùst kppay ji td tdb stktutb kof tdbrbmuaktlio tdkt l`pab`bots lt ti tdb spbnleln niot rivbrsy, kof tdbrbjy fbtbr`lob tdbrlmdts kof stktus ie tdb pkrtlbs. Kjsbot ko l`pab`botlom rbmuaktlio, tdby `ky oitboeirnb k akw kmklost ko ie ebofbr.
http://famguardian.org/PublishedAuthors/Govt/USSenate/SenateDoc105-14HowLawsMade.pdfhttp://memory.loc.gov/ammem/amlaw/lwsllink.htmlhttp://www.law.cornell.edu/uscode/http://law.justia.com/us/cfr/http://law.justia.com/us/cfr/http://law.justia.com/us/cfr/https://www.federalregister.gov/https://www.federalregister.gov/https://www.federalregister.gov/https://www.federalregister.gov/https://www.law.cornell.edu/uscode/text/44/1505https://www.law.cornell.edu/uscode/text/44/1505https://www.law.cornell.edu/uscode/text/44/1505https://www.law.cornell.edu/uscode/text/5/553https://www.law.cornell.edu/uscode/text/5/553https://www.law.cornell.edu/uscode/text/5/553https://www.law.cornell.edu/uscode/text/5/553https://www.law.cornell.edu/uscode/text/44/1505https://www.federalregister.gov/http://law.justia.com/us/cfr/http://www.law.cornell.edu/uscode/http://memory.loc.gov/ammem/amlaw/lwsllink.htmlhttp://famguardian.org/PublishedAuthors/Govt/USSenate/SenateDoc105-14HowLawsMade.pdf


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>=:6GRO:8;6 Ebfbrka kof ^tktb Loni`b Vkxktlio ie Loflvlfukas, Nipyrlmdt îvbrblmoty Bfunktlio kof Fbebosb @lolstry ( BF@) dttp7//sbf`.irm

Xrbnbfbonb/Dlbrkrndy ie Akw Vdbrb ls k prbnbfbonb ie akw wltdlo tdb abmka elbaf. î`b akws tkcb

prbnbfbonb ivbr itdbrs

Lt ls l`pirtkot ti uofbrstkof tdls prbnbfbonb wdbo tdbrb ls knioe alnt , eir lostkonb, jbtwbbo k rbmuaktlio kof k stktutb. Ltb`s wltddlmdbr prbnbfbonb krb usbf ti rbsiavb tdb nioea lnts

Vdb prbnbfbonb ls ks eiaaiws (aiwbst ou`jbr dks dlmdbst prlirlty)7;. Niostltutlio ie tdb Roltbf ^tktbs

:. ^tktutbs Kt Akrmb (^.K.A.)

>. R.^. Nifb

6. Nifb ie Ebfbrka Zbmuaktlios

2. ûprb`b Niurt Zualoms

5. Nlrnult Niurt Zualoms

=. Flstrlnt Niurt Zualoms

Kppalnkt lio7 ]dbo k rbmuaktlio l s jrikfbr tdko tdb stktutb lt l`pab`bots, tdbo lt ls lovkalf kof

uoboeirnbkjab

]dbo k Flstrlnt Niurt rua lom nioealnts wltd k prbnbfbot bstkjalsdbf jy k Nlrnult Niurtir tdb ûprb`b Niurt, tdbo tdb dlmdbr prbnbfbonb rualoms prbvkla

]dbo tdb tktutbs Kt Akrmb niotklo k akw tdkt ls lo nioealnt wltd tdb Niostltu tlio, tdbotdb Niostltutlio prbvklas kof tdb akw ls lovkalf kof uoboeirnbkjab

Eurtdbr loeir`ktlio kvklakjab kt7dttp7//ek`mukrflko.irm/VkxErbbfi`/AbmkaZbe/XrbnIeAkws.dt`
http://www.findlaw.com/casecode/constitution/http://www4.law.cornell.edu/uscode/1/http://www.gpoaccess.gov/ecfr/http://www.findlaw.com/casecode/supreme.htmlhttp://www.versuslaw.com/http://www.versuslaw.com/http://famguardian.org/TaxFreedom/LegalRef/PrecOfLaws.htmhttp://famguardian.org/TaxFreedom/LegalRef/PrecOfLaws.htmhttp://www.versuslaw.com/http://www.versuslaw.com/http://www.findlaw.com/casecode/supreme.htmlhttp://www.gpoaccess.gov/ecfr/http://www4.law.cornell.edu/uscode/1/http://www.findlaw.com/casecode/constitution/


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Eirnb kof Beebnt ie Akw Kaa ie tdb ltb`s flsnussbf lo tdb prbnbflom salfb botltabf

Xrbnbfbonb ie Akws dkvb tdb eirnb kof beebnt ie akw

Nbrtklo mivbro`bot stktb`bots, pujalnktlios, kof kfvlnb FIOIV dkvb tdb eirnb kof beebnt ie akw

\iu sdiuaf oit rbay upio koy abmka kutdirl ty ks k jksls eirmiif-ekltd jbalbe ir ni`pa lkonb tdkt fibs oit dkvb tdb eirnbkof beebnt ie akw

Bxk`pabs ie siurnbs tdkt FI OIV dkvb tdb eirnb kof beebnt

ie akw kof sdiuaf OIV jb rbalbf upio ti sustklo k jbalbe irpisltlio7

Xrinbfurka Zbmuaktlios7 :5 N.E.Z. Xkrt 58;. ^bb Blodiro v. Fbwltt, 5;4E.:f >6= (5td Nlr. 85/86/;86 E.:f 258 (6td Nlr.82/:4/;


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>(k)

Zbqulrb`bot eir Zbksiokjab Oitlnb, Eir` #82.8::dttp7//sbf`.irm/Eir`s/Eir`Lofbx.dt`
http://famguardian.org/TaxFreedom/CitesByTopic/PositiveLaw.htmhttp://www4.law.cornell.edu/uscode/http://www4.law.cornell.edu/uscode/html/uscode08/usc_sup_01_8.htmlhttp://www4.law.cornell.edu/uscode/html/uscode08/usc_sup_01_8.htmlhttp://www4.law.cornell.edu/uscode/html/uscode18/usc_sup_01_18.htmlhttp://www4.law.cornell.edu/uscode/html/uscode18/usc_sup_01_18.htmlhttp://www4.law.cornell.edu/uscode/html/uscode28/usc_sup_01_28.htmlhttp://www4.law.cornell.edu/uscode/html/uscode28/usc_sup_01_28.htmlhttps://www.law.cornell.edu/uscode/text/1/204https://www.law.cornell.edu/uscode/text/1/204http://www.law.cornell.edu/uscode/text/26http://www.law.cornell.edu/uscode/text/26http://famguardian.org/TaxFreedom/CitesByTopic/PositiveLaw.htmhttps://www.law.cornell.edu/uscode/text/44/1505https://www.law.cornell.edu/uscode/text/44/1505https://www.law.cornell.edu/uscode/text/44/1505https://www.law.cornell.edu/uscode/text/44/1505https://www.law.cornell.edu/uscode/text/5/553https://www.law.cornell.edu/uscode/text/5/553https://www.law.cornell.edu/uscode/text/5/553https://www.law.cornell.edu/uscode/text/5/553http://sedm.org/Forms/FormIndex.htmhttp://sedm.org/Forms/FormIndex.htmhttps://www.law.cornell.edu/uscode/text/5/553https://www.law.cornell.edu/uscode/text/44/1505http://famguardian.org/TaxFreedom/CitesByTopic/PositiveLaw.htmhttp://www.law.cornell.edu/uscode/text/26https://www.law.cornell.edu/uscode/text/1/204http://www4.law.cornell.edu/uscode/html/uscode28/usc_sup_01_28.htmlhttp://www4.law.cornell.edu/uscode/html/uscode18/usc_sup_01_18.htmlhttp://www4.law.cornell.edu/uscode/html/uscode08/usc_sup_01_8.htmlhttp://www4.law.cornell.edu/uscode/http://famguardian.org/TaxFreedom/CitesByTopic/PositiveLaw.htm


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L.Z.N. ûjtltab K ls k Zbalmlio eir pbipab lo ^tktbs ie tdb Rolio

L.Z.N. ûjtltab K ls k akw eir pujaln ieelnbs

fi`lnlabf lo tdb Flstrlnt ie Niau`jlk jut k rbalmlio eirbvbryiob basb, lonauflom pbipab lo stktbs ie tdb Rolio

K rbalmlio ls sl`pay koy systb` ie jbdkvlirs kofniovlntlios7

]disb vkalflty ir kutdirl ty nkooit jb privbo ir fbìostrktbfsnlbotl elnkaay, kof lostbkf krb k `kttbr ie pbrsioka iplolio kofjbalbe. ûnd pbrsioka iplolio lonaufbs tdisb ie ebfbrka gufmbs.

]dlnd fi oit dkvb tdb eirnb kof beebnt ie akw eir BUBZ\IOB.

]dlnd ipbrktb bxnauslvbay jy viauotkry niosbot kofpkrtlnlpktlio upio ioay tdisb wdi bxprbssay niosbot.

]dlnd krb ko bxtboslio ie iur r lmdt ti niotrknt, wdbrb wb

viauotkrlay kof wltdiut furbss surrbofbr iur okturka rlmdts lobxndkomb eir si`b pbrnblvbf pujaln ir pbrsioka miif,

wdbtdbr lt jb splrltuka ir bnioi`ln.
http://www4.law.cornell.edu/uscode/html/uscode26/usc_sup_01_26_10_A.htmlhttp://sedm.org/Forms/05-MemLaw/GovEstabReligion.pdfhttp://sedm.org/Forms/05-MemLaw/GovEstabReligion.pdfhttp://www4.law.cornell.edu/uscode/html/uscode26/usc_sup_01_26_10_A.html


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6;


Jbnkusb tdb Lotbroka Zbvboub Nifb ûjtlt ab K dks oi alkjlaltystktutb io koytdlom itdbr tdko wltddiaflom kmbots iooiorbslfbot kalbos lo :5 R.^.N. ;65; kof l`pisbs k tkx ioviauotkry, kvilfkjab, bxnlsb tkxkjab kntlv lty lo ioay tdbFlstr lnt ie Niau`jlk (kof itdbr paknbs BTXZB^Â\kutdirlzbf) tdbo eir pbipab lo ^tktbs ie tdb Rolio lt ls7

K viauotkry ebfbrka rbalmlio

Roboeirnbkjab kof `ky oit kfvbrsbay keebnt tdb rlmdts ie pbipab wdi dkvboit viauotkrlay surrbofbrbf tdblr rlmdts jy si`b abmka `bndkols`,diwbvbr fbvlius

Ioay tdisb abmka pbrsios wdi dkvb viauotkrlay kof

lmoirkotay surrbofbrbf tdblr rlmdts lo bxndkomb eir bxnlsbtkxkjab ebfbrka prlvlabmbs krb tdb pripbr sujgbnt ie ûjtltab

K ie tdb Lotbroka Zbvboub Nifb. Vdbsb pbrsios krb7 Xrlvlabmbf pujaln ieelnbrs kof ebfbrka lostru`botkaltlbs sbrvlom lo pujalnieelnb. ^bb :5 R.^.N. ==8;(k)(:5), :5 N.E.Z. >;.>68;(n)-;, kof :5 N.E.Z.;.4=:-:(e).

http://www4.law.cornell.edu/uscode/html/uscode26/usc_sup_01_26_10_A.htmlhttps://www.law.cornell.edu/uscode/text/26/1461https://www.law.cornell.edu/uscode/text/26/1461https://www.law.cornell.edu/uscode/text/26/1461http://famguardian.org/TaxFreedom/CitesByTopic/religion.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/privilege.htmhttp://www4.law.cornell.edu/uscode/26/http://famguardian.org/TaxFreedom/CitesByTopic/PublicOffice.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/PublicOffice.htmhttps://law.justia.com/cfr/title26/26-9.0.1.1.1.0.7.130.htmlhttps://law.justia.com/cfr/title26/26-9.0.1.1.1.0.7.130.htmlhttps://law.justia.com/cfr/title26/26-9.0.1.1.1.0.7.130.htmlhttps://law.justia.com/cfr/title26/26-9.0.1.1.1.0.7.130.htmlhttps://law.justia.com/cfr/title26/26-9.0.1.1.1.0.7.130.htmlhttps://law.justia.com/cfr/title26/26-9.0.1.1.1.0.7.130.htmlhttps://law.justia.com/cfr/title26/26-9.0.1.1.1.0.7.130.htmlhttps://law.justia.com/cfr/title26/26-9.0.1.1.1.0.7.130.htmlhttps://law.justia.com/cfr/title26/26-9.0.1.1.1.0.7.130.htmlhttps://law.justia.com/cfr/title26/26-9.0.1.1.1.0.7.130.htmlhttps://law.justia.com/cfr/title26/26-9.0.1.1.1.0.7.130.htmlhttp://famguardian.org/TaxFreedom/CitesByTopic/PublicOffice.htmhttps://law.justia.com/cfr/title26/26-9.0.1.1.1.0.7.130.htmlhttps://law.justia.com/cfr/title26/26-9.0.1.1.1.0.7.130.htmlhttps://law.justia.com/cfr/title26/26-9.0.1.1.1.0.7.130.htmlhttps://law.justia.com/cfr/title26/26-9.0.1.1.1.0.7.130.htmlhttps://law.justia.com/cfr/title26/26-9.0.1.1.1.0.7.130.htmlhttps://law.justia.com/cfr/title26/26-15.0.1.1.1.html#26:15.0.1.1.1.5.15.29https://www.law.cornell.edu/uscode/text/26/7701http://famguardian.org/TaxFreedom/CitesByTopic/PublicOffice.htmhttp://www4.law.cornell.edu/uscode/26/http://famguardian.org/TaxFreedom/CitesByTopic/privilege.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/religion.htmhttps://www.law.cornell.edu/uscode/text/26/1461http://www4.law.cornell.edu/uscode/html/uscode26/usc_sup_01_26_10_A.html


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6::6GRO:8;6 Ebfbrka kof ^tktb Loni`b Vkxktlio ie Loflvlfukas, Nipyrlmdt ^ivbrblmoty Bfunktlio kof Fbebosb @lolstry ( BF@) dttp7//sbf`.irm


Ebfbrka nirpirktlios bstkjalsdbf uofbr ebfbrka kof oit stktb akw kof wdlnd krb loviavbf loeirblmo ni``brnb ioay. ^bb :5 R.^.N. =88; kof :5 N.E.Z. ;.45;-4(e)(;).

Vdisb wdi dkvb suj`lt tbf tkx rbturos kof kssbssbf tdb`sbavbs, bvbo le tdby krb oit lo ekntalkjab uofbr tdb rbalmlio nkaabf tdb Lotbroka Zbvboub Nifb

Vdisb oit bomkmbf lo k trkfb ir juslobss jut wdi knt alcb tkxpkybrs jy oit rbjuttlom ekasb

loei r`ktlio rbturos e labf kmklost tdb`, sund ks LZ^ eir`s ]-:, ;86:-^, ;8


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6>:6GRO:8;6 Ebfbrka kof ^tktb Loni`b Vkxktlio ie Loflvlfukas, Nipyrlmdt îvbrblmoty Bfunktlio kof Fbebosb @lolstry ( BF@) dttp7//sbf`.irm

Abmka Zbsbkrnd

Ek`lay Mukrflko ]bjsltb dks `koy rbsiurnbs ti dbap yiu fieurtdbr abmka rbsbkrnd kof vkalfktb bvbrytdlom wb krb skylomlo tdls wbjsltb7

Abmka Zbsbkrnd îurnbs7

dttp7//ek`mukrflko.irm/VkxErbbfi`/AbmkaZbe/AbmkaZbsrnd^rn.dt`

^tktb Abmka Zbsiurnbs7

dttp7//ek`mukrflko.irm/VkxErbbfi`/AbmkaZbe/^tktbAbmkaZbsiurnbs.dt`

Akw kof Mivbro`bot7

dttp7//ek`mukrflko.irm/ûjgbnts/AkwKofMivt/AkwKofMivt.dt`

Vdlrf pkrty rbsiurnbs ti fi yiur iwo rbsbkrnd7

Nirobaa Rolvbrslty Akw7 R.^. Nifbdttp7//www6.akw.nirobaa.bfu/usnifb/

Ubrsus Akw7 Aiwbr niurt rualomsdttp7//vbrsusakw.ni`/

Fiot tkcb iur wirf eir lt ir kssu`b koytdlom wb sky ls

ekntuka7 ^tufy tdb akw eir yiursbae!

Iob wdi turos dls bkr eri` dbkrlom tdb akw, bvbo dls prkybr ls ko

kji`loktlio.

SXriv. :47


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Nltlzbosdlp kof îvbrblmoty Zbvlbw

K niostltutlioka nltlzbo ie tdb Roltbf ^tktbs fbsnrljbf lo tdbEiurtbbotd K`bof`bot ls OIV tdb sk`b ks k stktutiry nltlzbo ie

tdb Roltbf ^tktbs fbsnrljbf lo 4 R.^.N. ;68; jbnkusb tdb tbr`Roltbf ^tktbs dks botlrbay fleebrbot `bkoloms lo tdbsb twi ùtukaaybxnauslvb niotbxts.

Xbipab jiro koywdbrb lo K`brlnk kof fi`lnl abf lo tdb bxnauslvbgur lsflnt lio ie s tktbs ie tdb Rolio7

Krb oktliokas jut oit n ltlzbos uofbr 4 R.^.N. ;;8;(k)(:;).

Krb oit nltlzbos uofbr tdb Lotbroka Zbvboub Nifb7

\iurb Oitb k ^VKVRVIZ\ nltlzbo uofbr tdb Lotbroka Zbvboub Nifb, Ek`layMukrflko Ebaaiwsdlp

dttp7 //ek`mukrflko.irm/ûjgbnts/Vkxbs/Nltlzbosdlp/OitKNltlzboRofbrLZN.dt`

Krb oit rbslfbots uofbr tdb Lotbroka Zbvboub Nifb. ^bb7

\iurb oit k ^VKVRVIZ\ rbslfbot uofbr tdb Lotbroka Zbvboub Nifb, Ek`layMukrflko Ebaaiwsdlp

dttp7//ek`mukrflko.irm/ûjgbnts/Vkxbs/Nltlzbosdlp/Zbslfbot.dt`

K oktlioka ie tdb Roltbf ^tktbs*** wdi ls oit k stktutiry nltlzbo lsk oiorbslfbot jut OIV k oiorbslfbot kalbo loflvlfuka uofbr tdbLotbroka Zbvboub Nifb. ^bb :5 R.^.N. ==8;(j)(;)(J).

Vdb tbr`s kalbo, rbslfbot kalbo, kof rbslfbot krb kaasyoioyìus wltdlo tdb niotbxt ie tdb Lotbroka Zbvboub Nifb kof`bko kalbo.
http://caselaw.lp.findlaw.com/data/constitution/amendment14/https://www.law.cornell.edu/uscode/text/8/1401https://www.law.cornell.edu/uscode/text/8/1401https://www.law.cornell.edu/uscode/text/8/1401http://famguardian.org/TaxFreedom/CitesByTopic/UnitedStates.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/USNational.htmhttps://www.law.cornell.edu/uscode/text/8/1101https://www.law.cornell.edu/uscode/text/8/1101https://www.law.cornell.edu/uscode/text/8/1101http://famguardian.org/Subjects/Taxes/Citizenship/NotACitizenUnderIRC.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/resident.htmhttp://www4.law.cornell.edu/uscode/26/http://famguardian.org/Subjects/Taxes/Citizenship/Resident.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/USNational.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/NonresidentAlien.htmhttp://www4.law.cornell.edu/uscode/26/https://www.law.cornell.edu/uscode/text/26/7701https://www.law.cornell.edu/uscode/text/26/7701https://www.law.cornell.edu/uscode/text/26/7701http://famguardian.org/TaxFreedom/CitesByTopic/alien.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/resident.htmhttp://www4.law.cornell.edu/uscode/26/http://famguardian.org/TaxFreedom/CitesByTopic/alien.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/alien.htmhttp://www4.law.cornell.edu/uscode/26/http://famguardian.org/TaxFreedom/CitesByTopic/resident.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/alien.htmhttps://www.law.cornell.edu/uscode/text/26/7701http://www4.law.cornell.edu/uscode/26/http://famguardian.org/TaxFreedom/CitesByTopic/NonresidentAlien.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/USNational.htmhttp://famguardian.org/Subjects/Taxes/Citizenship/Resident.htmhttp://www4.law.cornell.edu/uscode/26/http://famguardian.org/TaxFreedom/CitesByTopic/resident.htmhttp://famguardian.org/Subjects/Taxes/Citizenship/NotACitizenUnderIRC.htmhttps://www.law.cornell.edu/uscode/text/8/1101http://famguardian.org/TaxFreedom/CitesByTopic/USNational.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/UnitedStates.htmhttps://www.law.cornell.edu/uscode/text/8/1401http://caselaw.lp.findlaw.com/data/constitution/amendment14/


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Nltlzbosdlp, Fi`lnlab, kof Vkx ^tktus

OIOZB^LFBOV^Fi`lnlabf wltdlo ^tktbs ie tdbRolio ir Eirblmo Niuotrlbs

]LVDIRV tdb Roltbf ^tktbs**

LODKJLVKOV^Fi`lnlabf wltdlo Ebfbrka Vbrrltiry

wltdlo tdb Roltbf tktbs**(b.m. Flstrlnt ie Niau`jlk)

^tktutiry nltlzbo ietdb Roltbf ^tktbs**

FI@B^VLN oktliokasie tdb Roltbf ^tktbs*4 R.^.N. ;;8;(k)(::)(J)

Eirblmo OktliokasNiostltutlioka kof

^tktutiry kalbos jiro loEirblmo Niuotrlbs

4 R.^.N. ;;8;(k)(>)

^tktutiry Zbslfbots(kalbos)

:5 R.^.N. ==8;(j)(;)(K)Kalbos

4 R.^.N. ;;8;(k)(>)(jiro lo Eirblmo Niuotrlbs)

^tktutiry oio-nltlzboie tdb R.^.** kt jlrtd

4 R.^.N. ;6844 R.^.N. ;62:

(jiro lo R.^.** pissbsslios)

^tktutiry oktlioka kofnltlzbo ie tdb Roltbf

^tktbs** kt jlrtd4 R.^.N. ;68;

(jiro lo uolonirpirktbfR.^.** Vbrrltirlbs ir kjrikf)

NiostltutliokaNltlzbos ie Roltbf^tktbs*** kt jlrtd4 R.^.N. ;;8;(k)(:;)

Eiurtbbotd K`bof`bot(jiro lo tktbs ie tdb Rolio)

Okturkalzktlio4 R.^.N. ;6:;

Bxpktrlktlio4 R.^.N. ;64;

Okturkalzktlio

4 R.^.N. ;6:;

Bxpktrlktlio

4 R.^.N. ;64;

4 R.^.N. ;;8;(k)(::)(K)

Oiorbslfbot kalbo :5 R.^.N.==8;(j)(;)(J) le XRJALN

oio-rbslfbot oio-pbrsio le XZLUKVB

R.^. Xbrsios:5 R.^.N. ==8;(k)(>8)

Vkx Di`b (:5 R.^.N. )) eirebfbrka ieelnbrs kof b`paiybb sbrvlom

wltdlo tdb oktlioka mivbor`bot.Niic v. Vklt, :52 R.^. 6=

Fbnakrktlio iefi`lnlab ti wltdlo tdb

Roltbf tktbs**:5 N.E.Z. ;.4=;-6

:5 R.^.N. ==8;(o):5 R.^.N. 58>


46/132


Nltlzbosdlp ^tktus v.Ebfbrka Loni`b Vkx ^tktus ^u``kry

# Nltlzbosdlp

stktus

Xaknb ie jlrtd Fi`lnlab Knnbptl

om tkx

trbkty

jbobelts

9

Fbelobf lo Vkx ^tktus uofbr :5 R.^.N./Lotbroka Zbvboub Nifb

Nltlzbo

(fbelobf lo :5

N.E.Z. ;.;-;)

Zbslfbot

kalbo

(fbelobf lo :5

R.^.N.

==8;(j)(;)(K

), :5 N.E.Z.

;.;66;-;(n

)(>)(l) kof :5

N.E.Z. ;.;-

;(k)(:)(ll))

Oiorbslf

bot kalbo

LOFLULF

RKA

(fbelobf lo

:5 R.^.N.

==8;(j)(;

)(J) kof :5

N.E.Z.

;.;66;-

;(n )(>))

Oio-

rbslfbot

OIO-

pbrsio

(oit

fbelobf)

; oktlioka

kof nltlzbo

ie tdb

Roltbf

^tktbs** ktjlrtd ir

R.^.**

nltlzbo ir

^tktutiry

R.^.**

nltlzbo

^tktutiry Roltbf

^tktbs pursukot

ti 4 R.^.N.

;;8;(k)(>4),

(k)(>5) kof 4N.E.Z. :;2.;(e)

ir lo tdb iutaylom

pissbsslios ie tdb

Roltbf ^tktbs

pursukot ti 4

R.^.N.

;;8;(k)(:5) kof 4N.E.Z. :;2.;(e)

ir lo tdb iutaylom

pissbsslios ie tdb

Roltbf ^tktbs

pursukot ti 4

R.^.N.

;;8;(k)(:


47/132

6=:6GRO:8;6 Ebfbrka kof ^tktb Loni`b Vkxktlio ie Loflvlfukas, Nipyrlmdt ^ivbrblmoty Bfunktlio kof Fbebosb @lolstry ( BF@) dttp7//sbf`.irm


# Nltlzbosdlp stktus Xaknb ie

jlrtd

Fi`lnlab Knnbptlo

m tkx

trbkty

jbobelts9


Nltlzbo

(fbelobf lo :5

N.E.Z. ;.;-;)

Zbslfbot

kalbo

(fbelobf lo :5

R.^.N.

==8;(j)(;)(K

), :5 N.E.Z.

;.;66;-;(n

)(>)(l) kof :5

N.E.Z. ;.;-

;(k)(:)(ll))

Oiorbslf

bot kalbo

LOFLULF

RKA

(fbelobf lo

:5 R.^.N.

==8;(j)(;

)(J) kof :5

N.E.Z.

;.;66;-

;(n )(>))

Oio-

rbslfbot

OIO-

pbrsio

(oit

fbelobf)

>.; R.^.K.***

oktlioka ir

stktb oktlioka ir

Niostltutlioka jut

oit stktutiryR.^.*** nltlzbo

Niostlt

utlioka

stktb ie

tdb

Rolio

^tktb ie

tdb Rolio

OK

(KNVK

kmrbb`bo

t)

4 R.^.N.

;;8;(k)(:;)3

Eiurtbbotd K`bof.,

^bnt. ;3

4 R.^.N.;;8;(k)(::)(J)

Oi Oi Oi \bs

>.: R.^.K.***

oktlioka ir

stktb oktlioka ir

Niostltutlioka jut

oit stktutiry

R.^.*** nltlzbo

Niostlt

utlioka

stktb ie

tdb

Rolio

Eirblmo

niuotry

\bs 4 R.^.N.

;;8;(k)(:;)3

Eiurtbbotd K`bof.,

^bnt. ;3

4 R.^.N.

;;8;(k)(::)(J)

Oi Oi \bs Oi

>.> R.^.K.***

oktlioka ir

stktb oktlioka ir

Niostltutlioka jut

oit stktutiry

R.^.*** nltlzbo

Niostlt

utlioka

stktb ie

tdb

Rolio

Eirblmo

niuotry

Oi 4 R.^.N.

;;8;(k)(:;)3

Eiurtbbotd K`bof.,

^bnt. ;3

4 R.^.N.

;;8;(k)(::)(J)

Oi Oi Oi \bs

Nltlzbosdlp ^tktus v


48/132

64



; Nltlzbosdlp

stktus

Xaknb ie

jlrtd

Fi`lnlab Knnbptlo

m tkx

trbkty

jbobelts9


Nltlzbo

(fbelobf lo :5

N.E.Z.;.;-;)

Zbslfbot

kalbo

(fbelobf lo :5

R.^.N.

==8;(j)(;)(K

), :5 N.E.Z.

;.;66;-;(n

)(>)(l) kof :5

N.E.Z. ;.;-

;(k)(:)(ll))

Oiorbslf

bot kalbo

LOFLULF

RKA

(fbelobf lo

:5 R.^.N.

==8;(j)(;

)(J) kof :5

N.E.Z.

;.;66;-

;(n )(>))

Oio-

rbslfbot

OIO-

pbrsio

(oit

fbelobf)

>.6 ^tktutiry

nltlzbo ie

tdb Roltbf

^tktbs** ir

^tktutiryR.^.**

nltlzbo

Niostltutl

ioka stktb

ie tdb

Rolio

Xubrti Zlni,

Muk`, Ulrmlo

Lsakofs,

Ni``iowbkatd

ie Oirtdbro@krlkok Lsakofs

OK 4 R.^.N.

;;8;(k)(:;)3

;6td K`bof.

^bnt.;3

4 R.^.N.;;8;(k)(::)(J)

\bs Oi Oi Oi

Nltlzbosdlp ^tktus v


49/132

6)(l) kof :5

N.E.Z. ;.;-

;(k)(:)(ll))

Oiorbslf

bot kalbo

LOFLULF

RKA

(fbelobf lo

:5 R.^.N.

==8;(j)(;

)(J) kof :5

N.E.Z.

;.;66;-

;(n )(>))

Oio-

rbslfbot

OIO-

pbrsio

(oit

fbelobf)

6.; kalbo ir

Eirblmo

oktlioka

Eirblmo

niuotry

Xubrti Zlni,

Muk`, Ulrmlo

Lsakofs,

Ni``iowbkatd

ie Oirtdbro@krlkok Lsakofs

OK 4 R.^.N.

;;8;(k)(:;)3

4 R.^.N.

;;8;(k)(>)

Oi \bs Oi Oi

6.: kalbo ir

Eirblmo

oktlioka

Eirblmo

niuotry

^tktb ie tdb

Rolio

\bs 4 R.^.N.

;;8;(k)(:;)3

4 R.^.N.

;;8;(k)(>)

Oi Oi \bs Oi

6.> kalbo ir

Eirblmo

oktlioka

Eirblmo

niuotry

^tktb ie tdb

Rolio

Oi 4 R.^.N.

;;8;(k)(:;)3

4 R.^.N.

;;8;(k)(>)

Oi Oi Oi \bs

6.6 kalbo ir

Eirblmooktlioka

Eirblmo

niuotry

Eirblmo niuotry \bs 4 R.^.N.

;;8;(k)(:;)

Oi Oi \bs Oi

6.2 kalbo ir

Eirblmo

oktlioka

Eirblmo

niuotry

Eirblmo niuotry Oi 4 R.^.N.

;;8;(k)(:;)

Oi Oi Oi \bs

Ebfbrka ^tktutiry Nltlzbosdlp


50/132

28

Ebfbrka ^tktutiry Nltlzbosdlp^tktusbs Flkmrk`

"Vdb tbr` 'Roltbf ^tktbs' `ky jb usbf lo koy iob ie sbvbrkasbosbs. ;) Lt `ky jb `brbay tdb ok`b ie k sivbrblmo

innupylom tdb pislt lio kokaimius ti tdkt ie itdbr sivbrblmoslo tdb ek`lay ie oktlios. :) Lt `ky fbslmoktb tdb tbrrl tiry ivbr wdlnd tdb sivbrblmoty ie tdb Roltbf ^tktbs bxtbofs, ir >) lt`ky jb tdb niaabntlvb ok`b ie tdb stktbs wdlnd krb uoltbf jykof uofbr tdb Niostltutlio." SOu`jbrlom KffbfP

SDiivbo & Kaalsio Ni. v. Bvktt , >:6 R.^. 52:, (;

- Niotbxt usbf rbmkrflom tdb sivbrblmo stktbs ie tdb Rolio uoltbf jykof uofbr tdb Niostltu tlio.

Oiw abts put tdb vkrlius ebfbrka stktutiry nltlzbosdlpstktusbs loti k flkmrk` ti `kcb tdblr rbaktliosdlps nrystkanabkr stkrtlom io tdb obxt pkmb7


Ebfbrka ^tktutiry Nltlzbosdlp
https://scholar.google.com/scholar_case?case=15188855763817953191https://scholar.google.com/scholar_case?case=15188855763817953191


51/132

2;

Ebfbrka ^tktutiry Nltlzbosdlp^tktusbs Flkmrk`


EBFBZKA ^VKVRVIZ\ NLVLWBO^DLX ^VKVR^B^

Vdb tbr` Roltbf tktbs ky jb usbf lo koy iob ie sbvbrka sbosbs. ;)Lt ky jb brbay tdb ok`b ie

k sivbrblmo innupylom tdb pisltlio kokaimius ti tdkt ie itdbr sivbr blmos lo tdb ek`lay ie oktlios. :)Lt

`ky fbslmoktb tdb tbrrltiry ivbr wdlnd tdb sivbrblmoty ie tdb Roltbf tktbs bxtbofs, ir >)lt `ky jb

tdb niaabntlvb ok`b ie tdb stktbs wdlnd krb uoltbf jy kof uofbr tdb Niostltutlio. SOu`jbrlom

KffbfPSDiivbo & Kaalsio Ni. v. Bvktt, >:6 R.^. 52: (;-Niotbxt usbf rbmkrflom sivbrblmo stktbs ie tdb Rolio uoltbf jy kof uofbr tdb Niostltutlio.

R^;

R^: R^:

R^>

R^; R^;

Fbelobf lo7

4 R.^.N. ;68;

Fi`lnlabf lo7

-Flstrlnt ie Niau`jlk

-Vbrrltirlbs jbaiomlom

ti R.^.7 Xubrti Zlni,

Muk`, Ulrmlo Lsakof,

Oirtdbro @krlkok

Lsakofs

Fbelobf lo7

4 R.^.N. ;;8;(k)(::)(J)

4 R.^.N. ;684

4 R.^.N. ;62:

Fi`lnlabf lo7

-K`brlnko ^k`ik

-^wklos Lsakof

Fbelobf lo7

4 R.^.N. ;;8;(k)(:;)

K`f`t TLU ie Niot.

Akw ie Oktlios

Fi`lnlabf lo7

-Niostltutlioka jut oit

stktutiry ^tktb ie tdb

Rolio

^tktutiry oktlioka jutoit nltlzbo kt jlrtd

^tktutiry oktlioka &

nltlzbo kt jlrtd

Niostltutlioka

Nltlzbo/oktlioka

; 4 R.^.N. ;;8;(k)(:;) oktlioka

: 4 R.^.N. ;68; oktlioka & nltlzbo ie tdb Roltbf ^tktbs:kt jlrtd

> 4 R.^.N. ;;8;(k)(::)-oktlioka ie tdb Roltbf tktbs;

6 4 R.^.N. ;;8;(k)(::)(K)-nltlzbo ie tdb Roltbf tktbs:

2 4 R.^.N. ;;8;(k)(::)(J)-pbrsio wdi, tdiumd oi

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Federal and State Income Taxation of Individuals Course, Form #12.003

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