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Does the “Includes and Including” clause in IRC 7701(c) mean you are INCLUDED as a taxpayer?
In section 7701(a)(9)-(10) of the Internal Revenue Code (Federal Tax Laws), it says that United States and State “includes” Washington D.C., but the 50 states are not specifically listed or included. However, section 7701(c) says the use of the term “includes” in a definition “shall NOT be deemed to exclude things otherwise within the meaning of the term defined”. Does this mean that the 50 States are included in the definition of section 7701(a)(9)-(10) of States and United States? Or not?
In this week’s Freedom Hour presentation, Peymon will show you why the definition of United States and States of Section 7701(a)(9)-(10) does not “include” the 50 states.
Peymon, for over 30 years, and Freedom Law School, for over 27 years, has helped many Americans to live free of IRS deception, robbery, and slavery. Take the Seven Steps to Income Tax Freedom on our website, FreedomLawSchool.org.
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