Treasury-Regulation-7701

The movement claim that commercial enforcement reaches the individual through the 'disregarded entity' classification is foreclosed by the doctrine it relies on

A recurring movement framing: the system creates or recognizes a 'disregarded entity' (the legal-person, the all-caps NAME, the sole proprietorship), and commercial enforcement reaches the living individual *through* it. This finding splits the doctrine: 'disregarded' does three different jobs in U.S. law — a federal tax-reporting classification (check-the-box), the equitable veil-piercing/alter-ego doctrine, and the movement's fusion of the two applied to a non-entity. Each is verified against primary source. The doctrine the movement names runs the opposite direction; the doctrine that actually reaches an owner through an entity (veil-piercing) requires an entity and abuse. For a sole proprietor there is no entity to disregard or to pierce — the individual is the taxpayer/defendant directly.