Substantial-Presence-Test

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.