• Citizenship, Domicile, and Tax Status Options Summary, Form #10.010 (OFFSITE LINK)-SEDM
• Affidavit of Citizenship, Domicile, and Tax Status, Form #02.001 (OFFSITE LINK) -SEDM
• Citizens v. Nationals-which one are you?
• You're not a "citizen" under the Internal Revenue Code
• Tax Deposition Questions, Section 14: Citizenship
• Great IRS Hoax, section 4.11 through 4.11.11 on Citizenship

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 3-1:  “Citizenship status” vs. “Income tax status”

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 Swain’s 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, 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 Citizens in state courts.  I say almost because civil rights are created by Congress and can be taken away by Congress.  “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)]

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 4-8: Terms used in the citizenship diagram

Figure 4-2:  Citizenship diagram

Copyright Family Guardian Fellowship