Great IRS Hoax, section 5.3, version 3.26

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1.  STATUTORY V. CONSTITUTIONAL CONTEXTS

It is very important to understand that there are TWO separate, distinct, and mutually exclusive contexts in which geographical "words of art" can be used at the federal or national level:

1. Constitutional.
2. Statutory.

The purpose of providing a statutory definition of a legal "term" is to supersede and not enlarge the ordinary,  common law, constitutional, or common meaning of a term.  Geographical words of art include:

1. "State"
2. "United States"
3. "alien"
4. "citizen"
5. "resident"
6. "U.S. person"

The terms "State" and "United States" within the Constitution implies the constitutional states of the Union and excludes federal territory, statutory "States" (federal territories), or the statutory "United States" (the collection of all federal territory).  This is an outcome of the separation of powers doctrine.  See:

Government Conspiracy to Destroy the Separation of Powers, Form #05.023 http://sedm.org/Forms/FormIndex.htm

The U.S. Constitution creates a public trust which is the delegation of authority order that the U.S. Government uses manage federal territory and property.  That property includes franchises, such as the "trade or business" franchise.  All statutory civil law it creates can and does regulate only THAT property and not the constitutional States, which are foreign, sovereign, and statutory "aliens" for the purposes of federal legislative jurisdiction.

It is very important to realize the consequences of this constitutional separation of powers between the states and national government.  Some of these consequences include the following:

1. Statutory "States" as indicated in  4 U.S.C. §110(d) and "States" in nearly all federal statutes are in fact federal territories and the definition does NOT include constitutional states of the Union.
2. The statutory "United States" defined in 26 U.S.C. §7701(a)(9) and (a)(10)  and 4 USC §110(d) includes federal territory and excludes any land within the exclusive jurisdiction of a  constitutional state of the Union.
3. Terms on government forms assume the statutory context and NOT the constitutional context.
4. Domicile is the origin of civil legislative jurisdiction over human beings.  This jurisdiction is called "in personam jurisdiction".
5. Since the separation of powers doctrine creates two separate jurisdictions that are legislatively "foreign" in relation to each other, then there are TWO types of political communities, two types of "citizens", and two types of jurisdictions exercised by the national government.

   “It is clear that Congress, as a legislative body, exercise two species of legislative power: the one, limited as to its objects, but extending all over the Union: the other, an absolute, exclusive legislative power over the District of Columbia. The preliminary inquiry in the case now before the Court, is, by virtue of which of these authorities was the law in question passed?”
   [Cohens v. Virginia, 19 U.S. 264, 6 Wheat. 265; 5 L.Ed. 257 (1821)]

6. A human being domiciled in a state and born or naturalized anywhere in the Union is a statutory "alien" in relation to the national government and a non-citizen national pursuant to 8 U.S.C. §1101(a)(21) and 8 U.S.C. §1452.
7. You can be a statutory "alien" pursuant to 8 U.S.C. §1101(a)(3) and a constitutional or Fourteenth Amendment "Citizen" AT THE SAME TIME.  Why?  Because the Supreme Court ruled in Hooven and Allison v. Evatt, 324 U.S. 653 (1945), that there are THREE different and mutually exclusive "United States", and therefore THREE types of "citizens of the United States". Here is an example:

   “The 1^st section of the 14^th article [Fourteenth Amendment], to which our attention is more specifically invited, opens with a definition of citizenship—not only citizenship of the United States[***], but citizenship of the states.  No such definition was previously found in the Constitution, nor had any attempt been made to define it by act of Congress.  It had been the occasion of much discussion in the courts, by the executive departments and in the public journals.  It had been said by eminent judges that no man was a citizen of the [***] except as he was a citizen of one of the states composing the Union.  Those therefore, who had been born and resided always in the District of Columbia or in the territories [STATUTORY citizens], though within the United States[*], were not [CONSTITUTIONAL] citizens.”
   [Slaughter-House Cases, 83 U.S. (16 Wall.) 36, 21 L.Ed. 394(1873)]

   The "citizen of the United States" mentioned in the Fourteenth Amendment  is a constitutional "citizen of the United States", and the term "United States" in that context includes states of the Union and excludes federal territory.  Hence, you would NOT be a "citizen of the United States" within any federal statute, because all such statutes define "United States" to mean federal territory and EXCLUDE states of the Union.  For more details, see:

   Why You are a "national", "state national", and Constitutional but not Statutory Citizen, Form #05.006 http://sedm.org/Forms/FormIndex.htm

8. Your job, if you say you are a "citizen of the United States" or "U.S. citizen" on a government form ( a VERY DANGEROUS undertaking!) is to understand that all government forms presume the statutory and not constitutional context, and to ensure that you define precisely WHICH one of the three "United States" you are a "citizen" of, and do so in a way that excludes you from the civil jurisdiction of the national government because domiciled in a "foreign state".  Both foreign countries and states of the Union are legislatively "foreign" and therefore "foreign states" in relation to the national government of the United States.  The following form does that very carefully:

   Affidavit of Citizenship, Domicile, and Tax Status, Form #02.001 http://sedm.org/Forms/FormIndex.htm

9. Even the IRS says you CANNOT trust or rely on ANYTHING on any of their forms and publications.  We cover this in our  Reasonable Belief About Income Tax Liability, Form #05.007.  Hence, if you are compelled to fill out a government form, you have an OBLIGATION to ensure that you define all "words of art" used on the form in such a way that there is no room for presumption, no judicial or government discretion to "interpret" the form to their benefit, and no  injury to your rights or status by filling out the government form.  This includes attaching the following forms to all tax forms you submit:

   9.1.   Affidavit of Citizenship, Domicile, and Tax Status, Form #02.001
   http://sedm.org/Forms/FormIndex.htm

   9.2.   Tax Form Attachment, Form #04.201
   http://sedm.org/Forms/FormIndex.htm

2.  SUMMARY OF CITIZENSHIP STATUS v. TAX STATUS

Below is a table that maps the various “Citizenship status” options in Title 8 of the U.S. Code to a “Income tax status” found in the Internal Revenue Code, which is Title 26 of the U.S. Code.  If a column contains the word “yes”, then the citizenship status row and the corresponding tax status column are equivalent to each other from a legal perspective.

Table 1:  “Citizenship status” vs. “Income tax status”

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3. EFFECT OF DOMICILE ON CITIZENSHIP STATUS

NOTES:

1. “United States” is statutorily defined as federal territory within 26 U.S.C. §§7701(a)(9) and (a)(10), 7701(a)(39), and 7408(d), and 4 U.S.C. §110(d).  It does not expressly include any Constitutional state of the Union and therefore, by the rules of statutory construction, they are purposefully excluded. 
2. The “District of Columbia” is defined as a federal corporation but not a physical place, a “body politic”, or a de jure “government” within the District of Columbia Act of 1871, 16 Stat. 419, 426, Sec. 34.    See:  Corporatization and Privatization of the Government, Form #05.024; http://sedm.org/Forms/FormIndex.htm.
3. American nationals who are domiciled outside of federal jurisdiction, either in a state of the Union or a foreign country, are “nationals” but not “citizens” under federal law.  They also qualify as "nonresident aliens" under 26 U.S.C. §7701(b)(1)(B).  See sections 4.11.2 of the Great IRS Hoax for details.
4. Temporary domicile in the middle column on the right must meet the requirements of the “Presence test” documented in IRS publications.
5. "FEDERAL ZONE"=District of Columbia, Puerto Rico, and the territories and insular possessions of the United States in the above table.
6. The term “individual” as used on the IRS form 1040 means an “alien” engaged in a “trade or business”.  All “taxpayers” are “aliens” engaged in a “trade or business”.  This is confirmed by 26 CFR §1.1441-1(c )(3), 26 CFR §1.1-1(a)(2)(ii), and 5 U.S.C. §552a(a)(2).  Statutory “U.S. citizens” as defined in  8 U.S.C. §1401 are not “individuals” unless temporarily abroad pursuant to  26 U.S.C. §911 and subject to an income tax treaty with a foreign country.  In that capacity, statutory “U.S. citizens”  interface to the I.R.C. as “aliens” rather than “U.S. citizens” through the tax treaty.

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4.  MEANING OF GEOGRAPHICAL WORDS OF ART

A very frequent point of confusion and misunderstanding even within the legal profession is the definition of geographical terms in the various contexts in which they are used.  The table below is provided to clear up this confusion in order that people do not misinterpret geographical terms by applying them outside their intended context.  Using this page is VERY important for those who will be reading and researching state and federal law.  The differences in meaning within the various contexts are primarily a consequence of the Separation of Powers Doctrine.

What the above table clearly shows is that the word “State” in the context of federal statutes and regulations means (not includes!) federal States only under Title 48 of the U.S. Code[4], and these areas do not include any of the 50 Union States.  This is true in most cases and especially in the Internal Revenue Code.  The lower case word “state” in the context of federal statutes and regulations means one of the 50 union states, which are “foreign states”, and “foreign countries” with respect to the federal government as clearly explained in section 5.2.11 of the Great IRS Hoax, Form #11.302 (OFFSITE LINK) book.  In the context of the above, a “Union State” means one of the 50 Union states of the United States* (the country, not the federal United States**) mentioned in the Constitution for the United States of America.

If you would like to know all the implications of the separation of powers reflected in the above table, as well as a history of unconstitutional efforts to destroy this separation, see the following references:

1.  Government Conspiracy to Destroy the Separation of Powers, Form #05.020
2.  Sovereignty Forms and Instructions Online, Form #10.004, Cites by Topic:  "Separation of Powers" (OFFSITE LINK)

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5.  CITIZENSHIP AND DOMICILE OPTIONS AND RELATIONSHIPS

Figure 2:  Citizenship and Domicile Options and Relationships

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6.  TWO CLASSES AND FOUR TYPES OF CITIZENS

The government recognizes two distinct classes of citizens:

1. State Citizens/Nationals
2. Federal citizens.

A State Citizen, also called a de jure Citizen, is an individual whose inalienable natural rights are recognized, secured, and protected by his/her state Constitution against state actions and against federal intrusion by the Constitution for the United States of America.

 

There are three types of federal citizens:

 

1. Statutory “U.S.** national” or “non-citizen U.S.** national” (where “United States” or “U.S.” means the federal United States)

1.1. Defined in 8 U.S.C. §1408, 8 U.S.C. §1452, and 8 U.S.C. §1101(a)(22)(B)

1.2. Born anywhere American Samoa or Swains Island.

1.3. May not participate politically in federal elections or as federal jurists.

1.4. Owes allegiance to the federal “United States**”.

2. "national" or “state national”  (where “U.S.” or “United States” means only the union of states)”

2.1. Defined in  8 U.S.C. §1452, 8 U.S.C. §1101(a)(21).

2.2. Is not equivalent to a “national but not citizen of the United States by birth” identified in 8 U.S.C. §1408 .

2.3. Called a “citizen of the United States” by the Supreme Court and in Section 1 of the Fourteenth Amendment

2.4. Born anywhere in any one of the states of the Union but not in a federal territory, possession, or the District of Columbia.

2.5. Not subject to the “police power” of the federal government or most “acts of Congress”.

2.6. A citizen of the country called “United States” under the Law of Nations and under state law.

2.7. Owes allegiance to the “United States***” that comprise the states of the Union.

2.8. May serve as a federal jurist or grand jurist involving only parties with his same citizenship status.

2.9. May vote in in federal elections.

2.10. Status not defined directly anywhere in federal statutes in the case of persons born in states of the Union.  People born in the states are mentioned indirectly in 8 U.S.C. §1101(a)(21).

3. Statutory “U.S. citizen” or “citizen of the [federal] United States”

3.1. A statutory privileged status defined and found in 8 U.S.C. §1401 and 8 U.S.C. §1101(a)(22)(A), in the implementing regulations of the Internal Revenue Code at 26 CFR §1.1-1(c ), and in most other federal statutes.

3.2. Lives in or was born in the federal zone only, and most inhabit the District of Columbia and the territories and possessions of the United States identified in Title 48 of the U.S. Code.

3.3. Subject to the “police power” of the federal government and all “acts of Congress”.

3.4. Treated as a citizen of the municipal government of the District of Columbia (see 26 U.S.C. §7701(a)(39))

3.5. Have no common law rights, because there is no federal common law.  See Jones v. Mayer, 392 U.S. 409 (1798).

3.6. Also called “federal U.S. citizens” throughout this book.

Statutory “U.S. citizens” pursuant to 8 U.S.C. §1401 have civil rights under federal law that are similar but inferior to the natural rights that state nationals in state courts.  We say almost because "civil rights" are statutory creations of Congress that may be taken away at any time and therefore are really privileges and franchises disguised to "look" like rights.  “U.S. citizens” are privileged subjects/servants of Congress, under their protection as a "resident" and “ward” of a federal State, a person enfranchised to the federal government (the incorporated United States defined in Article I, Section 8, Clause 17 of the Constitution).  The individual Union states may not deny to these persons any federal privileges or immunities that Congress has granted them within “acts of Congress” or federal statutes.  Federal citizens come under admiralty law (International Law) when litigating in federal courts.  As such they do not have inalienable common rights recognized, secured and protected in federal courts by the Constitutions of the States, or of the Constitution for the United States of America, such as "allodial" (absolute) rights to property, the rights to inheritance, the rights to work and contract, and the right to travel among others.

Another important element of citizenship is that artificial entities like corporations are citizens for the purposes of taxation but cannot be citizens for any other purpose.

“A corporation is not a citizen within the meaning of that provision of the Constitution, which declares that the citizens of each State shall be entitled to all the privileges and immunities of citizens of the several States.” 
[Paul v. Virginia, 8 Wall (U.S.) 168; 19 L.Ed 357 (1868)]

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7.  FEDERAL STATUTORY CITIZENSHIP STATUSES DIAGRAM

We have prepared a venn diagram showing all of the various types of citizens so that you can properly distinguish them.  The important thing to notice about this diagram is that there are multiple types of “citizens of the United States” and “nationals of the United States” because there are multiple definitions of “United States” according to the Supreme Court, as we showed in section 4.6 of the Great IRS Hoax.  Above the diagram is a table showing the three definitions of “United States” appearing in the diagram from section 4.6 of the Great IRS Hoax book:

Table 2: Terms used in the citizenship article and diagram

Term	# in diagram	Meaning
United States*	1	The country “United States” in the family of nations throughout the world.
United States**	2	The “federal zone”.
United States***	3	Collective states of the Union mentioned throughout the Constitution.

Figure 1:  Federal Statutory Citizenship Statuses

8.   Capitalization within Statutes and Regulations

Whenever you are reading a particular law, including the U.S. Constitution, or a statute, the Sovereign referenced in that law, who is usually the author of the law, is referenced in the law with the first letter of its name capitalized.  For instance, in the U.S. Constitution the phrase “We the People”, “State”, and “Citizen” are all capitalized, because these were the sovereign entities who were writing the document residing in the States.  This document formed the federal government and gave it its authority.  Subsequently, the federal government wrote statutes to implement the intent of the Constitution, and it became the Sovereign, but only in the context of those territories and lands ceded to it by the union states.  When that federal government then refers in statutes to federal “States”, for instance in 26 U.S.C. §7701(a)(10)  or 4 U.S.C. §110(d), then these federal “States” are Sovereigns because they are part of the territory controlled by the Sovereign who wrote the statute, so they are capitalized.  Foreign states referenced in the federal statutes then must be in lower case.  The sovereign 50 union states, for example, must be in lower case in federal statutes because of this convention because they are foreign states.  Capitalization is therefore always relative to who is writing the document, which is usually the Sovereign and is therefore capitalized.  The exact same convention is used in the Bible, where all appellations of God are capitalized because they are sovereigns:  “Jesus" ”, “God”, “Him”, “His”, “Father”.  These words aren’t capitalized because they are proper names, but because the entity described is a sovereign or an agent or part of the sovereign.  The only exception to this capitalization rule is in state revenue laws, where the state legislators use the same capitalization as the Internal Revenue Code for “State” in referring to federal enclaves within their territory because they want to scam money out of you.  In state revenue laws, for instance in the California Revenue and Taxation Code (R&TC) sections 17018 and 6017, “State” means a federal State within the boundaries of California and described as part of the Buck Act of 1940 found in 4 U.S.C. §§105-113.  See the following URL to see what we mean:

 http://www.leginfo.ca.gov/cgi-bin/displaycode?section=rtc&group=17001-18000&file=17001-17039.1

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[1] Also called a “non-citizen U.S. national”