Irc-Construction
14th Amendment citizenship is the operative status for IRC purposes — the historical dual-citizenship structure does not produce a parallel narrower IRC category
The constitutional history of U.S. citizenship is genuinely interesting: pre-14A there was no clear federal definition, the 14A supplied one, and the Slaughter-House Court (1873) treated the resulting dual federal/state structure as deliberate. Modern alternate-citizenship theory leverages this history to argue for a separate, narrower 'state citizen' status one could occupy while not being a 14A citizen — and therefore not a 'citizen of the United States' for IRC § 7701(b)(1)(B) purposes. The argument fails in modern courts on two independent grounds: Afroyim v. Rusk (1967) treats 14A citizenship as the unitary federal-citizen status surrenderable only by voluntary renunciation, and § 7701(b)(1)(B)'s 'citizen of the United States' has been uniformly construed to mean 14A / INA citizenship. The constructionist seed is real; the modern verdict is foreclosed.
U.S. citizens cannot be 'nonresident aliens' for IRC purposes — § 7701(b)(1)(B) closes the cell by express text
The IRC's definition of 'nonresident alien' at 26 U.S.C. § 7701(b)(1)(B) requires both non-citizenship and non-residency. The 'neither...nor' construction is conjunctive: a U.S. citizen — by the express text of an Act of Congress enacted in 1984 — cannot be a nonresident alien for IRC purposes, regardless of where the citizen resides. The statutory text forecloses the territorial-volunteer theory at the definitional level, independent of any case-law or administrative-history argument.
'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.'