Yesterday, I did my taxes

http://www.law.cornell.edu/uscode/uscode26/usc_sec_26_000077... (way down at the bottom)

(4) Definitions
For purposes of this subsection, the terms “Member”, “employee”, and “Thrift Savings Fund” shall have the same respective meanings as when used in subchapter III of chapter 84 of title 5, United States Code.

SO LETS LOOK THERE:

TITLE 5 > PART III > Subpart G > CHAPTER 84 > SUBCHAPTER I > § 8401

§ 8401. Definitions

(11) the term “employee” means—
(A) an individual referred to in subparagraph (A), (E), (F), (H), (I), (J), or (K) of section 8331 (1) of this title;
(B) a Congressional employee as defined in section 2107 of this title, including a temporary Congressional employee and an employee of the Congressional Budget Office; and
(C) an employee described in section 2105 (c) who has made an election under section 8461 (n)(1) to remain covered under this chapter;
whose civilian service after December 31, 1983, is employment for the purposes of title II of the Social Security Act and chapter 21 of the Internal Revenue Code of 1986, except that such term does not include—
(i) any individual referred to in—
(I) clause (i), (vi), or (ix) of paragraph (1) of section 8331;
(II) clause (ii) of such paragraph; or
(III) the undesignated material after the last clause of such paragraph;
(ii) any individual excluded under section 8402 (c) of this title;
(iii) a member of the Foreign Service described in section 103(6) of the Foreign Service Act of 1980; or
(iv) an employee who has made an election under section 8461 (n)(2) to remain covered by a retirement system established for employees described in section 2105 (c);

HERES what (A) refers to:

TITLE 5 > PART III > Subpart G > CHAPTER 83 > SUBCHAPTER III > § 8331

§ 8331. Definitions

For the purpose of this subchapter—

(1) “employee” means—
(A) an employee as defined by section 2105 of this title;
(B) the Architect of the Capitol, an employee of the Architect of the Capitol, and an employee of the Botanic Garden;
(C) a Congressional employee as defined by section 2107 of this title (other than the Architect of the Capitol, an employee of the Architect of the Capitol, and an employee of the Botanic Garden), after he gives notice in writing to the official by whom he is paid of his desire to become subject to this subchapter;
(D) a temporary Congressional employee appointed at an annual rate of pay, after he gives notice in writing to the official by whom he is paid of his desire to become subject to this subchapter;
(E) a United States Commissioner whose total pay for services performed as Commissioner is not less than $3,000 in each of the last 3 consecutive calendar years ending after December 31, 1954;
(F) an individual employed by a county committee established under section 590h (b) of title 16;
(G) an individual first employed by the government of the District of Columbia before October 1, 1987;
(H) an individual employed by Gallaudet College;
(I) an individual appointed to a position on the office staff of a former President under section 1(b) of the Act of August 25, 1958 (72 Stat. 838);
(J) an alien
(i) who was previously employed by the Government,
(ii) who is employed full time by a foreign government for the purpose of protecting or furthering the interests of the United States during an interruption of diplomatic or consular relations, and
(iii) for whose services reimbursement is made to the foreign government by the United States;
(K) an individual appointed to a position on the office staff of a former President, or a former Vice President under section 4 of the Presidential Transition Act of 1963, as amended (78 Stat. 153), who immediately before the date of such appointment was an employee as defined under any other subparagraph of this paragraph; and
(L) an employee described in section 2105 (c) who has made an election under section 8347 (q)(1) to remain covered under this subchapter;

and 2105 cross reference

TITLE 5 > PART III > Subpart A > CHAPTER 21 > § 2105

§ 2105. Employee

(a) For the purpose of this title, “employee”, except as otherwise provided by this section or when specifically modified, means an officer and an individual who is—
(1) appointed in the civil service by one of the following acting in an official capacity—
(A) the President;
(B) a Member or Members of Congress, or the Congress;
(C) a member of a uniformed service;
(D) an individual who is an employee under this section;
(E) the head of a Government controlled corporation; or
(F) an adjutant general designated by the Secretary concerned under section 709 (c) of title 32;
(2) engaged in the performance of a Federal function under authority of law or an Executive act; and
(3) subject to the supervision of an individual named by paragraph (1) of this subsection while engaged in the performance of the duties of his position.

this is why you should know if you are an "Employee" with regard to the IRC

http://www.law.cornell.edu/uscode/html/uscode05/usc_sec_05_0...

Are you an "Employee" as defined in the tax code??
http://www.law.cornell.edu/uscode/26/usc_sec_26_00003401----...

(c) Employee
For purposes of this chapter, the term “employee” includes an officer, employee, or elected official of the United States, a State, or any political subdivision thereof, or the District of Columbia, or any agency or instrumentality of any one or more of the foregoing. The term “employee” also includes an officer of a corporation.

dont be fooled by the word "includes"...it means ONLY when used in law. Which is why they add "also includes an officer of a corporation"...clearly an officer of a corporation would be an 'employee' of a corporation, so why did they add "also includes"? because they were listing something in addition to their other exclusive list.

Also note that the internal revenue code uses "includes, but is not limited to" 426 times. Why do they add "is not limited to?", because, without it, it IS limited to!

http://www.sedm.org/Forms/MemLaw/TradeOrBusScam.pdf

http://losthorizons.com/

Holding my breath in anticipation of a good widespread tax revolt! Please share any good rumors ;)