How To Determine
If You Have A Federal Income Tax Liability
Answer: Most of us have made assumptions about certain circumstances only to later find that our assumption was incorrect. Some individuals do have a Taxable Liability, but very few. Most people [natural persons] who are citizens of the 50 states of the union and earn their living within those fifty States do not.
Answer: Let me ask you a question, "Where did you obtain your information that everyone has a Taxable Liability?" How did you determine that you are a Taxpayer? Did you assume that as a fact or did you take the time and effort to find out for yourself that you have a Taxable Liability and therefore are a duty bound taxpayer?
If you are thinking that 26 USC Sections 6001, 6011, and 6012 [Subtitle F] make you liable then you need to read those sections. You will find statements like,"Every person made liable...comply with rules and regulations ... When required by regulations...any person made liable ...Returns with respect to income taxes under subtitle A ...Every individual having for the taxable year gross income..." Notice the IRS fails to mention how one is made liable. The IRS [and 26 USC] also fails to tell you by what regulations you are made liable. A subtle use of words that only misdirects your attention regarding the truth and the facts.
Answer: Good for you. You are skeptical. You should be. What I will show you is not a lie or a trick. What you are about to read is the truth based on Federal Law documents, the Internal Revenue Code (IRC), a legal opinion letter from a Federal Attorney, and Sworn Testimony before the House Way & Means Subcommittee in Washington, D.C.
To start with you need to
look at some definitions that are published in the IRC. By the way, 26 USC means the Title 26
of the United States Code. An
attached document lists of all Titles of the United States Code for your
review. Notice those without an
In 26 USC 1313(b) you will find the definition of a 'Taxpayer' to mean "any person subject to a tax under the applicable revenue law." You will find the section relating to the Applicability of Revenue Laws in 26 USC 7851 and I will discuss that in a moment.
Q4. Don't get too fancy on me. You have to remember that I am not an attorney. Even if I were, I still think this is one of those 'too good to be true' stories because CPAs and Attorneys never told me this.
Answer: OK. Nothing fancy, but you will have the truth put before you on a 'silver platter' as it were and then you make your own decision. You don't have to be an attorney but even if you are you probably never learned in law school what you are about to see. Just read a little further. Let us first define what is Taxable Income.
Answer: For that I must refer you to those definitions I mentioned earlier. Not too many but just the ones that will help you in your decision.
By the way, all references found in 26 USC are from the July 1999 edition of The Complete Internal Revenue Code, published and copyrighted by the Research Institute of America.
To determine who has a Taxable Liability you must define Taxable Income. In 26 USC Section 63 [page 1203] you will find the definition of Taxable Income. As stated, the term "Taxable Income means gross income minus the deductions allowed by this chapter."
Now we need to find the definition of Gross Income. In 26 USC Section 61 [page 1199] you will find the definition of Gross Income. As stated, the term "Gross Income means all income from whatever source derived."
In summary, by bringing the two definitions together, Taxable Income means "all
income from whatever source derived."
Answer: The next step is to find the definition of the word 'source' and the phrase'whatever source derived.' In 26 USC Section 863 [page 3196] you will find the section discussing 'Special rules for determining source.' Under (a) Allocation under regulations you will find stated "Items of gross income, expenses, losses and deductions other than those specified in sections 861(a) and 862(a), shall be allocated or apportioned to sources within or without the United States, under regulations prescribed by the Secretary."
Answer: OK. Notice the term 'regulations' used to determine the 'source.' That is the key to understanding this 'dances of words' from IRS attorneys you are reading. Notice the casual reference to 'items of gross income?' This is where a lot of good people have gotten off track in the past.
Remember the definition of Gross Income was stated to mean "all income from whatever source derived." It said nothing about all income from whatever "item" derived. Items only apply if you have a Taxable Source of Taxable Income.
The only way to find the 'source' of taxable income is to look in the regulations. The regulations the IRC states are found in the Code of Federal Regulations (CFR).
Answer: Just about everything on this subject! Did you know that Federal Regulations must be promulgated [just one fancy word which means published] in the Federal Register to have any legal effect? That is a fact of law according to The Federal Register Act, 44 USC Section 1501. The Federal Register is the legal newspaper, if you will, in which the Federal Government informs all American Citizens as to their liability for the laws of the land.
What all this means is that a "Statute without an Implementing Regulation has no full force and effect of law." Furthermore, that without such publishing of that particular type of regulation in the Federal Register, then no penalties can be imposed upon anyone according to the United States Supreme Court decision California Bankers Assn. v. Schultz, 416 U.S. 21, 1974. A Statute by itself has no legal effect.
To further demonstrate the importance of Implementing Regulations take a look at 26CFR601.702 Publication and Public Inspection. 26CFR601.702(a)(1) Publication in the Federal Register - Requirement - "...the Internal Revenue Service is required under 5 USC Section 552(a)(1) to separately state and currently publish in the Federal Register for guidance of the public the following information...(iv) Substantive rules of general applicability adopted as authorized by law..." 26CFR601.702(a)(2)(ii) Effect of failure to Publish states "any such matter which imposes an obligation and which is not so published or incorporated by reference [in the Federal Register] will not adversely change or affect a person's rights."
A word of caution is important here. There are three types of regulations: Interpretative [Administrative], Procedural, and Legislative [Implementing] regulations. Only the Legislative Regulations have "the full force and effect of the law." Very tricky if you don't know which you are looking at. Could that be the reason that you only see the word 'regulations' in 26 USC Section 863? The IRC (26 USC) could just as easily stated the phrase 'Legislative or Implementing Regulations' to keep us properly informed.
A letter from Cheryl Kordick, Chief Assistance Section, Department of the
Treasury, Internal Revenue Service,
Answer: Congratulations! You are still skeptical but you seem to be curious enough to keep reading to find the ultimate truth on this subject. So let's continue.
The Implementing Regulations
on the Taxable Sources of Income are found in 26CFR Section 1.861-8(f)(1).
This regulation details a list of all Taxable Sources of Income from
Do you find anything even
remotely referencing you as a 'natural person', which means a human being, a
member of the general public, a citizen of the 50 States of the
That is a fancy way of saying the Federal Law doesn't consider the income you earn, each and every day at work, as creating a taxable liability upon your income! Thus all you earn is yours to keep.
Q10. I still can't believe it. This means that I really have no Taxable Liability! Wait a minute, I have been paying the Federal Income Tax for many years. How can that be?
Answer: Quite simply, the Federal Income Tax is Voluntary. Don't take my word for it. Look at what Dwight E. Avis, former head of ATF bureau, stated before the House Ways & Means Subcommittee in 1953. He stated, "Let me point this out now: Your income tax is 100 percent voluntary tax and your liquor tax is 100 percent enforced tax. Now, the situation is as different as night and day. Consequently, your same rules [Statutes and Implementing Regulations] just will not apply." [Clarification added]
You apparently chose to 'voluntarily' pay the Federal Income Tax all those years. Attached is a copy of the Sworn Testimony made by Mr. Avis before the Congressional Subcommittee. He told the truth because he was under an oath to do so. His testimony has never been challenged as being untruthful.
The Committee's Congressmen knew this fact to be truthful before Mr. Avis stated it.
Q11. If this is true, then how could all those who evaded paying the Federal Income Tax be put in jail?
Answer: Evading a Taxable Liability is unlawful. I have no idea of the person(s) you might be referring to or their tax situations but think about the truth you have just discovered.
If you have no Taxable Liability, as discussed previously, then you are simply choosing not to 'volunteer' when you don't file an Income Tax Return. You are not evading or protesting any law because there is no law that makes you liable for the Federal Income Tax in the first place. The Implementing regulations in 26 CFR 1.0-1 & 26 CFR 1.861-8(f)(1) proves that.
Answer: First and foremost, ignorance of the Law is no excuse. If you assume that the IRS is acting properly under color of law, then you have given yourself over to their assumed authority, influence and control. Again, I have no idea of the background of any litigation involving those you might be referring to. However, it is common knowledge that the IRS will routinely state 26 USC Section 6331 as their authority to Levy by distraint [means forcefully take without your approval].
It is very puzzling that the
IRS does this in light of the fact that the
IRS, by law, has no enforcement
authorization for Subtitle A income tax over American
Citizens whatsoever. First read Section 6331(a) and you will
see that all references are directed toward Federal Employees only. The term
Next, 26 USC was enacted into
Lastly, you should always refer back to the Statutes at Large to find the actual enacted law. You will find that Section 6331 was derived from Section 3690 of the 1939 code. Then in the Statutes at Large you will find Section 3690 was derived from the Revised Statutes of 1874 Section 3187 and is titled "Taxes Collectible by Distraint."
However, the only species of tax the federal government is allowed to be collect by distraint pertain to taxes on cotton and distilled spirits, which are types of excise taxes. The Statutes-at-Large shows that there is no reference to taxes collectible by distraint pertaining to the Federal Income Tax or Subtitle A Income Tax.
In fact, the IRS has stated
as their authority to place Liens, on
Bank Accounts and other personal property, rests in 26 USC Section
6321. Their problem here
is that Section 6321 was derived from the 1954 code, which in turn was derived
from Section 3670 of the 1939 code.
Section 3670 [1939 code] was derived from Section 3186 of the
Revised Statutes of
1874 and was termed "Lien for
Taxes." This section was
derived from the actual Statute passed by Congress on
This Act was later amended
by an Act dated
The IRS Assessment Authority rests in 26 USC Section 6201. This section was derived from Section 3182 of the Revised Statutes of 1874. The type of taxes authorized by Congress to be assessed are described in crystal clarity in the Statutes-at-Large enacted on December 24, 1872, Chapter 13, Section 2, Volume 17, page 402, which described authorized assessment of taxes by the Secretary and apply only to Tobacco and Distilled Spirits. The intent of Congress has not changed, as there has been no amendment to the Statutes-at-Large to date. The Statutes-at-Large makes no reference permitting the federal government the authority to make Assessments for a Federal Income Tax or Subtitle A Income Tax.
Answer: Look. Let's don't get upset. I am simply trying to educate you on some things that you don't seem to have much background on. It is understandable that you and many others could be very concerned but that has no bearing on the truth. Let's stay calm and simply stick to the truth!
Attached is a copy of the Department of the
Treasury Organizational Chart that was promulgated in the
Federal Register by former Secretary of the Treasury Robert E.
Rubin. You will find it
published in the Federal Register in Volume 80, No. 92,
Notice that the IRS does not fall
under the UnderSecretary for
the Bureau of Alcohol,
Additional proof is found in 26 USC Section 7851 (a)(6) [page 9,442] regarding "Applicability of Revenue Laws for Subtitle F [Enforcement]." In this section you will find stated "The provisions of subtitle F shall take effect on the day after the date of enactment of this title and shall be applicable with respect to any tax imposed by this title." Enactment means the day a legislative bill becomes law.
According to the
Implementing Regulation in 26 CFR1.0-1, the effective date of enactment for
Subtitle A Income Tax was
As a result, Title 26 is only prima facie evidence of the law. This means that you can accept it as law unless you choose to rebut the fact because of the termination of the enactment regarding Subtitle A Income Tax. Mistakenly, many accept 26 USC as law.
Look at 26 USC Section 7851 (a)(1) [page 9,442] regarding "Applicability of Revenue Laws for Subtitle A [Income Taxes]." In this section you will find clearly stated "Chapters 1,2,4, and 6 of this title shall apply only with respect to taxable years beginning after December 31, 1953, and ending after the date of enactment of this title [August 16, 1954]."
If you remember, we earlier
talked about the definition of 'Taxpayer' to mean any person subject to a tax
under the applicable revenue law.
Are you subject to a 'law' that
doesn't exist? How can
you be a taxpayer for the Subtitle A Income Tax when it
terminated as a law in the first place?
The answer is, as an American Citizen, you have never been made liable
and are not a taxpayer by the legal definitions found in 26 USC, 26 CFR, and the
Legislative Intent as found in Congressional
Record presented by former President William H. Taft, dated
It should prove to be difficult for the IRS to explain that Subtitle A Income Tax was ever a real law in the first place. How can you be liable for a law that doesn't exist? How can Subtitle F enforcement be applicable to a non-existent law?
Q14. The IRS tells everyone each year that they are required to file and pay the Federal Income Tax. I am still unsure of all that you have presented. Anything else that shows
the Federal Income Tax is voluntary?
Answer: Funny you should ask. There are two letters that will further
demonstrate the truth. Mr.
Michael White, Attorney, Office of the Federal Register, National Archives,
stated in a legal opinion letter dated
He also answered a separate question as to the enforcement [implementing] regulations applying to 26 USC Section 6321 & 6331 [Liens & Levy by distraint] and other sections in the letter. He stated in the letter "there are no corresponding entries [meaning no Implementing Regulations] for Title 26."
Note that Section 6321 & 6331 falls under Subtitle F. Again, this proves that there is no law that requires any American Citizen [not having a Taxable Source of Taxable Income] to file or pay a Federal Income Tax.
The second letter comes from
the IRS District Director,
Joseph H. Cloonan, in the
In a later paragraph he also stated, "The law itself does not require individuals to file a Form 1040." What a powerful confession of the truth! Now you can better understand why these gentlemen stated so clearly the truth of the Federal Income Tax. There is not a single law that makes any natural person, American Citizen, residing in and making a living in the 50 States of the Union liable in any manner for the Federal Income Tax or Subtitle A Income Tax.
Answer: This is great! You really are interested. Let's discuss it. First of all what is the legal
definition of the term "
In Black's Law Dictionary
you will find three (3) distinct definitions of the term
My question to you is "Which
Answer: First, remember the earlier discussion
of 'sources' of income? If you have
no 'source' of taxable income then the wording is not applicable to you as an
American Citizen. Secondly, in 26
CFR 1.1-1 (c) Who is a citizen. Every person
born or naturalized in the
Remember in the Black's Law
Dictionary definition of '
This is a jurisdictional definition of U.S. Citizen that the regulation is telling you about the Federal Government's geographical sovereignty or control and not what you may have assumed to be the fifty States of the union. It gets tricky here so stay with me.
The IRS can use 26
USC to apply to those "
The Congress of the
Answer: Look at the term 'U.S. Citizen'
again. The Social Security
Administration defines U.S. Citizen as "Any individual born
in one of the 50 states or the
Does this look like a statement you have seen earlier? I think by now you can see the connection that if you claim to be a 'U.S. Citizen' you are stating that you are a citizen of one of the U.S. Territories and you are not an American Citizen by being born in one of the 50 states of the union. If you do, you will find that you have no constitutional protection and the federal income tax absolutely applies and it is mandatory [required] for you to file and pay a federal income tax as a person 'subject to' the jurisdiction of the Federal Government.
Q18. OK. I see your point. Thanks for pointing that out. But I always thought of myself as a U.S. Citizen. In fact, I selected "U.S. Citizen" on the SS-5 application for a Social Security Number. Did that do anything to my citizenship status, now that we are talking about it?
Answer: Yes it did. By selecting the choice "U.S. Citizen" on the SS-5, you informed the Federal Government that you were electing to be treated as a person "subject to the jurisdiction" of the Congress of the United States. You gave up your constitutional protections and rights as far as the federal government was concerned.
By doing so, you have become a foreigner in your own country of birth! My guess is that you were not informed of the effect and change in your citizenship status as a result of selecting 'U.S. Citizen' choice on the SS-5 application. The proper selection on the SS-5 was 'Other' and to identify yourself as an American Citizen.
This is my opinion only but if you look up the definition of 'fraud' or 'fraudulent act' in Black's Law Dictionary you have a definition of what I consider to have transpired.
Answer: I understand the emotions. It troubles me to think that there is even the possibility of a fraud conspiracy ongoing. It has been a long time since 1936 when the first Social Security forms were sent out through the mail. Most people have never realized what they did on the SS-5 form regarding their citizenship status. If you don't want to continue, I will understand. However, there is a remedy of sorts that is available to you.
First of all, I need to inform you how the IRS uses the Social Security Number to classify you in their database. In 26CFR301.6109-1(g)(1)(I) Identifying numbers, Social Security number you will find the following statement: "A social security number is generally identified in the records and database of the Internal Revenue Service as a number belonging to a U.S. citizen or resident alien individual."
If you know of any American Citizens, with a Social Security Number that found themselves in a U.S. Tax Court situation, you should listen to their comments. I have a personal friend that went through the experience and he brought up his constitutional rights and protections and the Federal Judge told him "if you bring up the issue of constitutional rights one more time, I will fine you $25,000 and place you in a jail cell." He only brought up the statement about constitutional rights just once and that precipitated the statement from the federal judge.
How could this be? He was identified by the US Attorney representing the IRS by presenting the form 1040 with a SSN to the judge. The judge quietly gave judicial notice to the US Attorney. My friend failed to bring up the issue of relief based on citizenship status because he was unaware that he had elected to be treated as a "U.S. Citizen" with no constitutional rights and protection.
You need to understand that
Answer: As to the remedy, you need to use Administrative Process procedure to notify the SSA that there was a gross error in your assuming that they were referencing a citizen of the fifty States of the union. If you are not familiar with the steps using the Administrative Process you can contact me for help. It involves a documentation of facts and gives the SSA adequate time to respond. A Third Party Witness to the documentation being sent is important, and you must use Registered Mail to communicate all correspondence for proof of your efforts for remedy.
You need to inform them that
the SSA never defined the term "U.S. Citizen" on the SS-5 Form. According to the SSA definition of "U.S.
Citizen," which is referenced by Title 8 of the Immigration & Naturalization
Act, you have been mislead or deceived by the term and the method that resulted
in a change in your citizenship status. Clearly tell the SSA that you now
realize what has transpired and that you in no way want to be classified as a
citizen of one of the U.S. Territories who is subject to the exclusive
jurisdiction of the Congress of the
Next, you need to use the
Administrative Process with the IRS as to the misrepresentation from the SS-5
form and the use of a SSN in the IRS database in your regards. Finally, you will need to send the
Q21. I meant to ask you about the 16th Amendment to the Constitution. Everyone calls it the Income Tax Amendment. How do you explain this?
Answer: Two ways. First, read the 16th Amendment for yourself. It basically states that Congress has the authority to tax incomes from "Whatever Source Derived." Perhaps we have spent enough time on the Sources of Taxable Income. Most persons have no liability.
Secondly, a person by the name of Bill Benson researched the ratification of the 16th Amendment by going to all 48 state legislatures who voted on the Amendment. He has certified documents from each state legislature proving that the 16th Amendment was never properly ratified and is not a real law or amendment.
There are many that are
pushing the Federal Government hard on this issue of ratification. In July 1999 at
16th Amendment does not apply to American Citizens. It applies only to Federal Employees,
Q22. What if the IRS were to send me a letter in the event I chose not to volunteer?
Answer: Being a little nervous or apprehensive is completely normal. That is one of the main psychological reasons that the IRS sends such letters. However, you can make them even more nervous with the knowledge you now possess.
The Administrative Procedures Act, 5 USC Section 556(d) states, "the proponent of the rule or order has the burden of proof." Ask the IRS to show you proof that the documents and information on 26 USC presented here are false, untruthful, incorrect, bogus and whatever other descriptive adjective you choose to use. The IRS must respond to your challenge with evidence that is 'reliable, probative and substantive.'
The IRS will either accept your response letter [which should include copies of the documents enclosed in this narrative] or they ignore your letter in order to see how firmly you believe the truth. They will only go just so far and then will stop as they know the truth and realize you have now discovered facts of the truth. The IRS simply has no defense and will eventually back down because the law is on your side.
Q23. What about all those court decisions? I don't want to go to court on this issue.
Answer: Going to court is not necessary anyway. Everything can and should be handled administratively. If the IRS were to get persistent, just ask them to prove their facts with evidence that demonstrates you are liable for the income tax.
Remember that you are not protesting anything. You are simply seeking the facts. The Internal Revenue Code is your friend. There is nothing in it that makes you liable! Why would anyone protest a law that does not apply to you as an American Citizen?
In regards to those court decisions never forget 'ignorance of the law is no excuse.' It would be interesting to find out, in any of the 'court decisions', if anyone even asked the IRS to produce the Taxable Sources of Income that made the person liable for the Income Tax in the first place. Even more interesting to find if anyone ever brought up 26 CFR 1.0-1 in regards to 'applicability' of the Subtitle A Income Tax.
Congress intentionally included in How Our Laws Are Made, 105th Congress, US Government Printing Office, Document # 105-14, page 44, the following statements:
"One of the important steps in the enactment of a valid law is the requirement that it shall be made known to the people who are to be bound to it. There would be no justice if the State were to hold its people responsible for their conduct before it made known to them the unlawfulness of such behavior. In practice, our laws are published immediately upon their enactment so that the public will be aware of them." You know - published in the Federal Register.
Now ask yourself, and the IRS if necessary, 'How can you be "guilty" of breaking or violating a law that does not exist?' Where exactly have you become liable? Where is it published? Where are the Implementing Regulations published in the Federal Register? Why were Subtitles A & F, in 26 USC, applicability terminated? A liability must be clearly stated.
By the way, ask the IRS if
they are an agency of the United States Government. In 1993, in US District Court for the
District of Idaho in the Diversified Metal Products case, the US Attorney
Richard R. Ward, Trial Attorney, Tax Division made an interesting
statement. He was representing the
government of the
Answer: No doubt the Federal Government appreciates your expressed concern for the welfare of the State. Not to worry because the founding fathers provided graciously for the welfare of the State with the authority for Excise Taxes, Duties, and Custom fees. There and lots of other sources like the taxes you see each month on your telephone bill and each gallon of gasoline purchased. So many taxes in fact that you rarely even notice them.
You probably have heard of the surplus that Federal Government has generated. This all came about from sources other than the Income Tax. You can find the source of all federal revenues listed in the Comprehensive Annual Financial Report [CAFR].
The Federal Government has so much money that they never needed the 'Income Tax' in the first place. They are making lots of money via investment of these funds. So are the State, County and large City governments across this country.
To illustrate my point, take
a look at
There remains no need for the income tax, even a State Income Tax. If the truth were fully in the public eye, there is no need for property taxes either by the various local governments. The CAFR Accounts shows lots of money most people don't know about. A copy of the CAFR article is enclosed.
Answer: Correct. It means you will receive all money that was previously withheld from your use. The Code of Federal Regulations 26CFR 1.0-1 and 26 CFR 1.861-8(f)(1) proves it!
Q26. How do I accomplish this benefit?
Answer: By terminating your W-4 with your employer. Send your employer a brief letter stating your name, address, social security number along with a statement that you wish the W-4 Agreement be terminated, as you no longer want the Voluntary Withholding for FIT to be taken out of your paycheck. You need to state the exact date you desire your request to become effective. Lastly, you need to sign and date your letter. See attached document provided which is listed as Code of Federal Regulations -26CFR31.3402(p)-1. Subsection (b) (ii) shows the details mentioned. A sample letter is enclosed.
Take a quick look at the section from the Code of Federal Regulations cited as 26 CFR 31.3402(p)-1. You have a choice to consider that others may have failed to mention.
Under Subpart E - Collection of Income Tax at Source you find the reference to "Voluntary withholding agreements." Notice it states in the first sentence 'An employee and his employer may enter into an agreement...' That statement clearly indicates that you 'may enter into an agreement.' The statement does not indicate that you have a mandatory obligation, which requires you to enter into an agreement.
Remember this, if the IRS every tells you something contrary to what you have seen in the Federal Law [by Federal Law I mean a) the Statute, b) the Implementing Regulation in 26 CFR, and c) the volumes, date, and page number where the Implementing Regulation in 26 CFR was published in the Federal Register] they will usually do so with a 'court decision.' Ask the IRS to show you only the Federal Law that makes you liable. They won't because they can not.
'Court decisions' are a ruse because, as you have read at the beginning of this narrative, only the regulations, rules, and income taxes under Subtitle A apply. Only the Legislative Branch of government creates law. You must learn to stay on track, as they are masters of misdirection.
Even Joe Banister, a former IRS CID agent, stated, "The IRS is a deceitful agency."
Q27. The Truth is overwhelming. However, I am basically afraid of such a step. I feel like I would be very much alone if I choose to stop 'volunteering' to pay this tax?
Answer: Your emotion is quite understandable. However, you need to know that you are not alone. Published statements indicate that there are currently over 63 million Americans who no longer 'volunteer' to pay the income tax.
You now have knowledge of the truth regarding the Income Tax. You must learn the facts until they are part of you. This applies to all areas in life but we tend to get too busy at times and slow down or halt our personal efforts to learn more.
There are those who will always be willing to take advantage of those who lack the knowledge to protect their lives and their property. Government was designed by our founding fathers to be the servant of 'We The People.' Remember, the truth has been out there all along and it is up to us, as American Citizens, to no longer remain ignorant of the law.
You have before you the opportunity to potentially take home up to 30% more money each and every pay period. If you are like most people, living paycheck to paycheck, this can make a real difference in the quality of your life. Things like saving for retirement, investing, a college fund, a new car and all the necessities of your life.