TO: Department of the Treasury / Internal Revenue Service
FROM: , Sole Proprietor by Operation of Law [1]
DATE:
I, , appearing in my private individual capacity as a sole proprietor, do hereby declare and affirm the following based on statutory authority and the Congressional Record:
- SOLE PROPRIETORSHIP: Per the operation of law, I am a sole proprietorship engaged in the lawful business of [1, 7].
- EXCHANGE vs. GAIN: My labor is rendered in exchange for compensation, which constitutes an even barter/exchange and not a "gain" or "profit" derived from business as defined in Eisner v. Macomber, 252 U.S. 189 [4, 8, 9].
- COMMERCIAL ACCOUNTING: I utilize commercial accounting principles to track the total operating costs of my enterprise [5]. For the current period, the financial standing is as follows:
- Gross Receipts: $
- Total Operating Costs: $
- NET OPERATING LOSS (NOL): $
- TAXES AS LOSS: All taxes paid (Federal, State, Excise, Fuel) are necessary and ordinary expenses required to survive and operate within the United States economic framework [6, 10]. These payments contribute to my sustained negative gain [11, 12].
- JURISDICTIONAL LIMITS: Per the 2024 reversal of the Chevron doctrine, administrative agencies lack the authority to interpret "income" or "business" beyond the explicit definitions provided by Congress [13, 14]. Since Congress has not defined "income" to include a commercial loss in private maintenance, no taxable liability exists [15, 16].
Verification: I Affirm under penalty of LAW that the foregoing is true and correct to the best of my knowledge and belief.
Signature of , Authorized Representative