Americans have been brainwashed to believe that Social Security is a social-insurance program run by the federal government for the benefit of all Americans. After applying for a Social Security number, all Social Security enrollees are liable for the Federal Insurance Contributions Act tax, or F.I.C.A.
What exactly is F.I.C.A.?
Title 26 U.S.C., Internal Revenue”, chapter 21 is titled “Federal Insurance Contributions Act”. This chapter spans the numerical sections in the 3100’s of the current Internal Revenue Code, specifically sections 3101, 3102, 3111, 3112, 3121, 3122, 3123, 3124, 3125, 3126, 3127, and 3128. Title 26 U.S.C. chapter 22 is titled “Railroad Retirement Tax Act” and it spans the numerical sections in the 3200’s of the current Internal Revenue Code, specifically sections 3201, 3202, 3211, 3212, 3221, 3231, 3232, 3233, and 3241. These chapters are within subtitle C, “Employment Taxes”, of the current version (1986) of title 26 U.S.C. “Internal Revenue”.
The corresponding code sections from the 1939 version of title 26 U.S.C., “Internal Revenue”, are illuminating. Chapter 9 under Subtitle B, “Miscellaneous Taxes”, of the 1939 Code is titled “Employment Taxes”. Within chapter 9, “Employment Taxes”, is subchapter A, “Employment by Others than Carriers”, which is comprised of the section numbers within the 1400’s of the 1939 Code and correspond to the section numbers within the 3100’s of the 1986 Code – “F.I.C.A.”. Also within chapter 9, “Employment Taxes”, is subchapter B, “Employment by Carriers”, which is comprised of the section numbers within the 1500’s of the 1939 Code and correspond to the section numbers within the 3200’s of the 1986 Code – “Railroad Retirement Tax Act”. See the link to a table that lists these corresponding section numbers: Cross Reference from 1939 to 1954 Internal Revenue Codes.
Therefore the reference to “Carriers” from subchapter B within chapter 9 of the 1939 Code corresponds to the railroads. A few notes from the 1939 Code specify exactly what “Others than Carriers” are. Below is the note from the 1939 version of the Code immediately under the title “Subchapter B – Employment by Carriers”:
“Coal-mining employees of railroads, transfer of social insurance and labor relations coverage to laws applicable to coal mining generally from laws applicable to railroad industry by Act Aug. 13, 1940, see note set out under this chapter preceding section 1400.” See the actual note at this link: Chapter 9 – subchapter B (1939 Code). The above note is on the bottom of page 501 of the link.
The following is part of the note preceding section 1400 as referenced from the above note:
“whether conducted directly by carriers or by subsidiaries of carriers, should for purposes of a social-insurance program and for purposes of labor relations be covered by the system of laws applicable to coal-mining generally rather than the system of laws applicable to the railroad industry.” See the actual note at this link: Chapter 9 – subchapter A (1939 Code). The above note is the last paragraph on page 479 of the link and on to the top of page 480.
Further research into this Act of Aug.13, 1940, reveals that coal mining operations having a railroad from the tipple to the mine entrance would be considered under the coal mining laws. In other words, the “Railroad Retirement Tax Act” becomes “F.I.C.A.” when the railroad is on a coal mine from the tipple to the mine entrance. This explains what the term “Other than Carriers” means – it is a railroad on a coal mine that does not carry passengers as a “Carrier” would.
The “Jones Act” of March 4, 1915, (amended June 5, 1920, and again on December 20, 1982) was incorporated into the United States Code at Title 46 U.S.C., “Shipping”, section 688 and was recently (2006) reincorporated at Title 46 U.S.C. Section 30104. This Act provided that the injury and death benefits of railway workers would apply to seamen. The railway employee benefits were originally from the Federal Employers’ Liability Acts (Act June 11, 1906, Act April 22, 1908, Act April 5, 1910, and Act August 11, 1939). The important thing to realize is that these benefits are codified under acts for “Federal Employers” and they apply to federal employees. The railroads to which the benefits applied were originally federal corporations and the railroads were built through federal land. Thus, the “Jones Act” preceded the laws that created F.I.C.A. and provided the link that would be used to apply railroad social-insurance and labor-relations laws to seamen.
This means that the railroad laws are being used to implement F.I.C.A. after an American applies for a Social Security number. This is verified by the connection between title 45 U.S.C., “Railroads”, and the implementing regulations from title 45 C.F.R., “Public Welfare”.
This Post began with the statement that Americans have been brainwashed to believe that Social Security is a social-insurance program run by the federal government for the benefit of all Americans. At this point, it is obvious that you have not been fully informed as to what F.I.C.A. is.
What you have not been told about Social Security and F.I.C.A. is based upon the following facts and law.
The Declaration of Independence is the organic law of the land and it states that “all men are created equal” (and, of course, women) is a self-evident truth. Therefore, no person or group of persons may initiate force or fraud against any other person or group of persons, including the government.
The Constitution is subordinate to the Declaration of Independence and it only grants the federal government jurisdiction over commerce as specified in Article I, Section 8: “To regulate Commerce with foreign Nations, and among the several States, and with the Indian Tribes”. These jurisdictions are otherwise known as foreign commerce, interstate commerce, and trade with the Indians.
The federal government has no jurisdiction over commerce that is intrastate, in other words, commerce that is entirely within a sovereign State. The Supreme Court has held that sovereignty lies with the individual American. The two previous sentences are true because of the self-evident truth put forward in the Declaration of Independence that “all men (and women) are created equal”.
In the 1930’s the Federal Reserve bankrupted the federal government. This is evidenced by the law itself: title 11 U.S.C. “Bankruptcy” is implemented by title 11 C.F.R. “Federal Elections”. In other words, the federal elections are held to elect a bankruptcy administration. The C.F.R. (Code of Federal Regulations) was created in 1935 as part of the bankruptcy proceedings.
The Federal Reserve is nothing more than an international counterfeiter – printing unbacked paper money. A real “dollar” is a unit of measure – a “dollar” is defined in the law as a specific amount of gold or silver. If someone asked you to go the store and buy a “gallon”, what would you buy? A “gallon” is simply a unit of measure and could apply to nearly any commodity. A Federal Reserve “dollar” is only backed by debt – it is counterfeit money. The bankruptcy is therefore a fraud since the federal government never received anything of value – simply unbacked paper money worth only the ink and paper of which it’s made.
Since the federal government has no jurisdiction over commerce that is intrastate and, as well, since sovereignty lies with the individual American, bankrupting the federal government did not help the Federal Reserve with its plan to make Americans pay for its interest on its counterfeit money loans to the federal government.
However, the bankruptcy of the federal government was long ago preplanned by the international counterfeiters. They had preplanned the Social Security scam.
By applying for a Social Security number, a free sovereign American has made a contract with the federal government. The federal government can offer no social-insurance program to a sovereign American due to the constraints built into the Constitution which prevent initiatory force, thus precluding any enforcement provisions. Therefore, the contract that a sovereign American has unwittingly made with the federal government is an employment contract – an American gave away all sovereignty and became a federal employee by applying for a Social Security number. Think about it – only federal employees are liable for federal employment taxes.
In addition, since the federal government’s jurisdiction is limited by the Constitution, the only social-insurance program that it is capable of offering must legally apply within its own limited jurisdiction. Article IV, Section 3 of the Constitution states, in part: “The Congress shall have Power to dispose of and make all needed Rules and Regulations respecting the Territory or other Property belonging to the United States…”. The U.S. possessions and territories are subject to the jurisdiction of the federal government since these areas have not become sovereign States. This means that F.I.C.A. must be a tax within the jurisdiction of the federal government – within the U.S. possessions (there are no territories currently). This is stated in the law at Title 26 U.S.C., “Internal Revenue”, Section 7655 “Cross References”, where both F.I.C.A. and the self-employment tax are declared to be U.S. possession taxes.
The Public Salary Tax Act of 1939 was approved to allow multiple taxing authorities to tax federal employees, specifically F.I.C.A. within Social Security. Title 4 U.S.C. Section 111, “Same; taxation affecting Federal employees; income tax”, is part of the codification of the Public Salary Tax Act of 1939. Under the “Notes of Decisions” within the United States Code following this section is this:
“The Puerto Rican Legislature is a “duly constituted taxing authority” within meaning of this section, whereby the United States consented to the taxation of compensation of federal employees…”. Rivera v Buscaglia (1944, CA1 Puerto Rico).
This means that in addition to becoming a federal employee by applying for a Social Security number, an American enrollee is also presumed to have acquired U.S. possession citizenship. This type of citizen is defined as a “term” known as a “U.S. citizen” in the law at title 26 U.S.C., “Internal Revenue”, section 2208, “Certain residents of possessions considered citizens of the United States”, and subsection 2501(b), “Certain residents of possessions considered citizens of the United States”. The “U.S. citizen” is exemplified at 26 C.F.R. 25.2501-1(c) as a citizen born in one of the States who establishes a residence in Puerto Rico and, further, acquires Puerto Rican citizenship. See the Post titled “U.S. Resident” at http://wp.me/pCW6e-3g on this Blog for more detail concerning “U.S. citizen” and other legal “terms”.
How could a “Railroad Retirement Tax Act” that is considered to be “F.I.C.A.” when on a coal mine, and, due to the “Jones Act”, applicable to seamen, have anything to do with applying for Social Security? As noted above, an American applying for a Social Security number has made a contract with the federal government and become a federal employee. Specifically, the Social Security enrollee has become a “taxpayer”. A “taxpayer” is a term within the law defined at Title 26 C.F.R. 2.1-1(a)(5) as a member of the Merchant Marine, in other words, a seaman. Note at 26 C.F.R. 2.1-1(b) it states that this is the definition for all calculations of taxes throughout the code and the regulations.
The federal government is bound by the Constitution, even under bankruptcy. The federal government must always obey the law, otherwise the government has no legal standing. The federal government can pass no law that has anything to do with regulating sovereign Americans since the Declaration of Independence states that “all men (and women) are created equal”, thus precluding any enforcement provisions. But the federal government may make any laws it chooses that apply to its own employees and its own possession citizens. By creating a contract known as Social Security the owners of the federal government, the Federal Reserve, have made their enslavement of Americans “legal”. However, a contract that is not entered into knowingly, intelligently, and voluntarily is void ab initio (from the beginning).
For a complete understanding of the Social Security scam please see the Page on this Blog titled “The Social Security Scam – Why All Taxpayers Must File Income Tax Returns” at the top of this Post.