Sole-Proprietor

Movement claim: the government's own tax forms classify the natural-person individual as a sole proprietor — the classification is real and government-sourced; the inference that it is a commercial status one can decline to escape the tax or federal jurisdiction is foreclosed

The IRS's own forms classify the natural-person individual as a sole proprietor: W-9 Line 3a, Schedule C's "(Sole Proprietorship)" subtitle, IRS Topic 407's "no legal identity apart from its owner," and 26 CFR § 1.414(c)-2(a) enumerating sole proprietorship as an "organization" — while § 7701 supplies no operational definition of "individual." That observation is real and government-sourced. The inference the movement draws — that it is a commercial status one can decline to escape the tax or federal jurisdiction — is foreclosed: 26 CFR § 1.1-1(b) taxes the citizen regardless of classification. Partially-supported: the classification has teeth; it does not work as an exit.