Matrix
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 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.
The Citizen/Alien × Resident/Nonresident Matrix
The IRC distinguishes individual taxpayers along two axes: U.S. citizenship (citizen vs. alien) and U.S. residence (resident vs. nonresident). The four resulting cells map onto real Code sections with distinct tax bases — citizens and resident aliens taxed worldwide under § 1, nonresident aliens taxed on U.S.-source / effectively-connected income under § 871. The Matrix is real; what the alternate-tax movement adds — moving U.S. citizens in the fifty states into the nonresident-alien cell — is not in the Matrix.