Irc-Construction
The movement claim that 'resident' in IRC § 7701(b) means a federal functionary rather than a person physically dwelling in the United States is unsupported
The movement reads 'resident' in IRC § 7701(b) as a hidden term of art that means federal functionary. The statute defines residence as physical presence (substantial-presence test, green-card test, lawful-permanent-resident status). The textual observation about the IRC's specialized vocabulary is real; the doctrinal conclusion is foreclosed.
The movement claim that a parallel narrower citizenship category exists alongside 14A citizenship — one that ordinary Americans could occupy while declining to be 'citizens of the United States' for IRC purposes — is foreclosed
The movement looks for a parallel narrower citizenship — one that ordinary Americans could occupy while declining 'citizen of the United States' status for tax purposes. The Fourteenth Amendment and the IRC are operative law: there is no such parallel category. The textual observation about layered statutory citizenship is real; the doctrinal conclusion built on it is foreclosed.
The movement claim that ordinary Americans living in the fifty states are 'nonresident aliens' for IRC purposes is unsupported
The 'I am a nonresident alien for IRC purposes' theory holds that ordinary Americans living in the fifty states fall outside the income tax because the IRC's 'United States' means only federal territories. The statutory definitions are clear, the case law is uniform, and the theory is one of the most heavily-sanctioned positions in the IRS frivolous-positions list.
'Nonresident Alien' in the Internal Revenue Code
26 U.S.C. § 7701(b)(1)(B) defines 'nonresident alien' as 'an individual who is neither a citizen of the United States nor a resident of the United States.' The definition has two requirements, both necessary: non-citizenship and non-residency. A U.S. citizen — by the express text of an Act of Congress enacted in 1984 — cannot be a nonresident alien for IRC purposes. This single sentence forecloses the territorial-volunteer reading that *The Federal Zone* and its derivatives depend on.
'Includes' in the Internal Revenue Code
26 U.S.C. § 7701(c) is the IRC's own rule for how the words 'includes' and 'including' should be read in IRC definitions. The rule says the listed items do not exclude other things within the ordinary meaning of the defined term. This single sentence forecloses the restrictive-includes reading on which a substantial part of alternate-tax theory depends.
'State' in the Internal Revenue Code
26 U.S.C. § 7701(a)(10) defines 'State' to include the District of Columbia. The use of 'include' rather than 'mean' has been read in alternate-tax theory as restricting the term to D.C. and federal possessions, excluding the fifty states. Read in tandem with § 7701(c) — the IRC's own construction rule — that reading is foreclosed: 'includes' is non-exclusive, and the fifty states remain within the ordinary meaning of 'State.'