WFFJ-TV

By:  David Deschesne
Editor/Publisher,
Fort Fairfield Journal
April 19, 2023

A Legal and Analytical History Showing How the U.S. Government Usurped its Jurisdiction by Tricking People in the Individual States into Believing They Lived in a Territory or Possession under Federal Control

Using Legalese to Conceal the Definition of State
According to their own rules, the IRS does not have jurisdiction to collect taxes in any of the 50 states in the Union. Title 26 of the US Code is the Internal Revenue Code. In chapter 21, section 3121 they define a ‘State’ as follows:

26 USC Ch 21 §3121 (e)
State: The term “State” includes the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, and American Samoa.

United States: The term “United States” when used in a geographical sense includes the Commonwealth of Puerto Rico, the Virgin Islands, Guam, and American Samoa. An individual who is a citizen of the Commonwealth of Puerto Rico (but not otherwise a citizen of the United States) shall be considered, for the purposes of this section, as a citizen of the United States.

The key word above to focus on is the word, “includes”. The Thorndike Barnhart dictionary defines:

include: 1. To put, hold, or enclose within limits. 2. To contain; comprise. 3. To put in a total, a class, or the like. 4. To shut up; confine

The term “includes” is actually an exclusionary word. For example, when I say, “My key ring includes my keys.” I am excluding any of your keys from it.

When the government says in the above US Code citation, “The term “State” includes…” they are defining what is to be considered as a State and the list of entities following the word “includes” are the only entities that can be used in that definition of State. By taking a word that society has been taught to think means something other than it really means, the lawyers who wrote the Code, while being very clear in strict definition of the words, were using legalese to distract and confuse most Americans who read it.

When the Congress wants the term ‘State’ to also mean all of the other 50 independent states, the wording will read something like this:

“The term “State” includes the several states, the District of Columbia, the Commonwealth of Puerto Rico…”

The Buck Act: Creating Fictional, Federal “states”
In 1935, the federal government instituted Social Security, then the Social Security Board, and declared the formation of ten Social Security Districts, creating a “Federal Area” that covered the several independent and sovereign states like an overlay of glass. In this respect, there are two United States; the first is the original united States, plural, a collection of independent states; the second is a newly created singular legal entity called the "United States".

There has been created a fictional Federal “state within a state” Howard v. Commissioners of Sinking Fund, 344 U.S. 624, 73 S.Ct. 465, 440. (See also 31 C.F.R. Part 51.2, which also identifies a fictional State within a state.) The fictional “State” is identified by the use of two letter abbreviations such as “CA, SC, TX,” as distinguished from the authorized abbreviations such as Calif., So. Car., Tex., etc. This fictional State uses a ZIP Code (ZIP Code is copyrighted by the government) which is within the municipal legislative jurisdiction of congress.

In 1939, the federal government instituted the “Public Salary Tax Act of 1939,” which is municipal law of the District of Columbia, taxing all Federal and State government employees and those who live and work in any “Federal area.”
The government knows it cannot tax those Citizens who live and work outside the territorial jurisdiction of Article I, Section 8, Clause 17, or Article IV, Section 3, Clause 2 of the Constitution of the united States. In 1940 Congress passed the “Buck Act” 4 USC §§ 104-113. In § 110(e). This Act allowed any department of the federal government to create a “Federal Area” for the imposition of the “Public Salary Tax Act of 1939,” the imposition of this tax act at 4 USC § 111, and the rest of the taxing law is in Title 26, Internal Revenue Code. The Social Security Board has already created an overlay of a “Federal Area.”

4 USC § 110(d). “The term ‘State’ includes any Territory or possession of the United States.”

4 USC § 110(e). “The term Federal area means any lands or premises held or acquired by or for the use of the United States or any department, establishment, or agency of the United States, any federal area, or any part thereof, which is located within the exterior boundaries of any State, shall be deemed to be a Federal area located within such State.”

In the above definition, the feds are defining the word, “State” to mean any Territory of possession of the Unites States—not the individual, sovereign State with its own governor, legislature and judicial system that everyone things of. The U.S. Constitution does not allow federal jurisdiction within sovereign, independent States; only Territories and possessions of the United States.

There is no reasonable doubt that the federal “State” is imposing directly an excise tax under the provisions of 4 USC § 105, which states in pertinent part:

§105. State and so forth, taxation affecting Federal areas; sales and use tax.
(a) “No person shall be relieved from liability for payment of, collection of or accounting for any sales or use tax levied by any State, or by any duly constituted taxing authority therein, having jurisdiction to levy such a tax, on the ground that the sale or use, with respect to which tax is levied, occurred in whole or part within a Federal area; and such State or taxing authority shall have full jurisdiction and power to levy and collect any such tax in any Federal area, within such a State to the same effect as though such area was not a Federal area.”

“Irrespective of what tax is called by state law, if its purpose is to produce revenue, it is income tax under Buck Act [4 USC §§105-110]. “Humble Oil & Refining Co. V. Calvert, (1971) 464 SW 2d. 170, affd (Tex) 478 SW 2n. 926, cert. den. 409 U.S. 967, 34L. Ed 2d. 234, 93 S. Ct. 293.

Thus, the question comes up: what is a “Federal Area?” A “Federal area” is any area designated by any agency, department, or establishment of the federal government, such as “judicial districts established by the courts.. This also includes, but is not limited to, Social Security Areas designated by the Social Security Administration, Environmental Protection Agency, any public housing area that has federal funding, a home that has a federal bank loan, a road that has federal funding, and almost everything that the federal government touches through any type of aid.” Springfield v. Kenny, (1951 App.) 104 NE 2d. 65.

This “Federal area” attaches to anyone who has a social security number or any personal contact with the federal or state governments. Thus, the federal government has usurped Sovereignty of the People and state Sovereignty by creating these federal areas within the boundaries of the state under the authority of the Federal Constitution, Article IV, Section 3, Clause 2 which states:

“The Congress shall have power to dispose of and make all needful rules and regulations respecting the territory or other property belonging to the United States, and nothing in this Constitution shall be so construed as to prejudice any claims of the United States, or of any particular State.”

Therefore, US citizens [citizens of the District of Columbia] residing in one of the states of the union are classified as property and franchises of the federal government as an “individual entity,” Wheeling Steel Corp. V. Fox, 298 U.S. 193, 80L. Ed. 1143, 56 S.Ct. 773. Under the Buck Act, 4 USC §§105-110, the federal government has created a “Federal area” within the boundaries of the states. This area is similar to any territory that the federal government acquires through purchase or conquest, thereby imposing federal territorial law upon those in this “Federal area,” as evidenced by the Executive Branch’s yellow-fringed US flag flying in schools, offices and all courtrooms.

All this was accomplished by the institution of the Buck Act, 4 USC §§104-113, to implement the application of the Public Salary Tax Act of 1939 to the workers within the private sector. This makes all private sector workers who have a Social Security number subject to all State and Federal laws “within this State,” a “fictional Federal area” overlaying the land.

No SSN, No Income, No Income, No Tax
The only method the IRS has of determining your income is via your Social Security Number (SSN). Also known as your taxpayer ID number or, by some, the Mark of the Beast. The SSN is the key the IRS uses to unlock your personal life. The SSN is not mandatory, it is voluntary. You (or your parents, on your behalf) must apply for it and be accepted.
According to Charles H. Mullen, Associate Commissioner, Office of Public Inquiries at the Social Security Administration in the District of Columbia:

"The Social Security Act does not require a person to have an SSN to live and work in the United States, nor does it require an SSN simply for the purpose of having one..."
(letter on file with Fort Fairfield Journal)

The Social Security Act, which is found at Title 42 of the U.S. code is very specific in regard to defining income. It defines income as follows:

42 USC 405 (4)
(A) the Commissioner's records (with changes, if any, made pursuant to paragraph (5) of this subsection) of the amounts of wages paid to, and self-employment income derived by, an individual during any period in such year shall be conclusive for the purposes of this subchapter;

(B) the absence of an entry in the Commissioner's records as to the wages alleged to have been paid by an employer to an individual during any period in such year shall be presumptive evidence for the purposes of this subchapter that no such alleged wages were paid to such individual in such period

It is clear to see that in paragraph B, above, if the Social Security Commissioner does not show a record of wages you have alleged to have been paid, then you had No Income according to their records. If you have no “income,” how can you pay an income tax?

The Social Security Number, which is not required to live and work in the U.S., is the government’s key to the products of your labor. It is a voluntary system that each person has to opt into. All accounting departments at nearly all businesses who employ people have no idea of the subtle intricacies of this number and how it is not legally required to employ someone. It’s all a trick, a fraud and a scam. That it came from the U.S. government should not be surprising.


This is not legal advice, it’s merely a history lesson to show how moneyed interests who control the U.S. government perpetrated fraud on the American inhabitants to take taxes from them using laws they were never authorized by the Constitution to possess.