CITIZENSHIP STATUS V. TAX STATUS
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SOURCE:  Great IRS Hoax, section 5.3, version 3.26

SUMMARY OF CITIZENSHIP STATUS v. TAX STATUS

Below is a table that maps the various “Citizenship status” options in Title 8 of the U.S. Code to a “Income tax status” found in the Internal Revenue Code, which is Title 26 of the U.S. Code.  If a column contains the word “yes”, then the citizenship status row and the corresponding tax status column are equivalent to each other from a legal perspective.

Table - : “Citizenship status” vs. “Income tax status”

Citizenship status

Where born

Defined in

Tax Status under 26 U.S.C./Internal Revenue Code

“Citizen”
(defined in 26 CFR 1.1-1)

“Nonresident alien”
(defined in 26 U.S.C. § 7701(b)(1)(B))

“Alien/Resident”
(defined in 26 C.F.R. § 1.1441-1(c )(3)(i) and 26 CFR § 1.1-1(a)(2)(ii))

U.S. citizen

District of Columbia, Puerto Rico, Guam, Virgin Islands

8 U.S.C. § 1401

 

Yes

(only pay income tax abroad with IRS Forms 1040/2555.  See Cook v. Tait, 265 U.S. 47 (1924))

No

 

No

U.S. national[1]

State of the Union; American Samoa; Swain’s Island; or abroad to U.S. national parents under 8 U.S.C. § 1408(2)

8 U.S.C. § 1408
8 U.S.C. § 1452;

Fourteenth Amendment
, Section 1

No

(see 26 U.S.C. § 7701(b)(1)(B))

Yes
(see IRS Form 1040NR for proof)

No

“state U.S. national” 

State of the Union

8 U.S.C. § 1408(2) 
8 U.S.C. § 1452

No

Yes

No

“Foreign national”

Foreign country

None

No

Yes
(if living outside the federal United States/federal zone)

Yes
(if living inside the federal zone)

NOTICE: Author is not affiliated with Freedom School.
NOTICE: If anything in this presentation is found to be in error a good faith effort will be made to correct it in timely fashion upon notification.
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