Interesting Question.

Why does IRS Form 1040 not require a Notary Public to notarize a taxpayer’s signature?

This question is one of the fastest ways to unravel the fraudulent nature of federal income taxes. At 28 U.S.C. section 1746, Congress authorized written verifications to be executed under penalty of perjury without the need for a Notary Public, i.e. to witness one’s signature.

This statute identifies two different formats for such written verifications: (1) those executed outside the “United States” and (2) those executed inside the “United States”. These two formats correspond to sections 1746(1) and 1746(2), respectively.

What is extremely revealing in this statute is the format for verifications executed “outside the United States”. In this latter format, the statute adds the qualifying phrase “under the laws of the United States of America”.

Clearly, the terms “United States” and “United States of America” are both used in this same statute. They are not one and the same. The former refers to the federal government -- in the U.S. Constitution and throughout most federal statutes. The latter refers to the 50 States that are united by, and under, the U.S. Constitution. 28 U.S.C. 1746 is the only federal statute in all of Title 28 of the United States Code that utilizes the term “United States of America”, as such.

It is painfully if not immediately obvious, then, that verifications made under penalty of perjury are outside the “United States” (read “the federal zone”) if and when they are executed inside the 50 States of the Union (read “the State zone”).

Likewise, verifications made under penalty of perjury are outside the 50 States of the Union, if and when they are executed inside the “United States”.

The format for signatures on Form 1040 is the one for verifications made inside the United States (federal zone) and outside the United States of America (State zone).