Thanks for the response, Casper, and I fully understand and agree with your position. But I still go back to my original question -- what if ALL of that (i.e. revocation of election, etc.) is ignored? What if one is treated as a "person" with "income effectively connected to a trade or business" when in fact, one is not? What if one's property is taken? What remedies are available to us? (I have some thoughts, but I'm interested in hearing yours and others' ideas).