The definition of "taxpayer" is at 26 CFR 2.1-1(a)(5): "A citizen who has established, or seeks to establish, a reserve construction fund under the provisions of section 511 of the Act (Merchant Marine Act of 1936) and the regulations in this part, and may include a partnership.".
At 26 CFR 2.1-1(b) it states: "Insofar as the computation and collection of taxes are concerned, other terms used in the regulations in this part, except as otherwise provided, have the same meanings as in the Internal Revenue Code and the regulations thereunder.”.
Title 26 USC section 7518, "Tax incentives relating to merchant marine construction funds", defines the three accounts known as the "ordinary income account", the "capital account", and the "capital gains account".
The FED bankrupted the federal gov't ("The United States of America" is a corporation actually - look on Dunn and Bradstreet where it is a bankrupt corporation) in 1933. The Code of Federal Regulations (CFR) was created in the mid-1930's to evidence the actual jurisdiction now being employed: title 11 USC, "Bankruptcy", is implemented by title 11 CFR, "Federal elections" - we are simply electing a bankruptcy "administration".
The Form SS-5 that one uses to apply for a S.S.# is actually a federal employment form - you joined the Merchant Marine. This is how the Fed's gov't corporation has enslaved everyone. Only a federal employee would be subject to federal employment taxes.
The banking headquarters is in
England sent in its bankers to take over
America after the Revolution. During the War of 1812
Great Britain was impressing our Merchant Marine into service. Now, with Social Security,
Great Britain's banks are impressing us into service.
Check out my Post "The Bankers' Blueprint to Destroy American Sovereignty" at http://wp.me/pCW6e-7h which exposes the real history of this country. It will tie into my main thesis, "The Social Security Scam", which is llstuler.wordpress.com.