Section 2 | Mysite 7

WHAT YOU DON'T KNOW WILL HURT YOU

What is a “U.S. Citizen” and where is the “United States”?

When most people hear “U.S. Citizen,” they automatically think that is someone born in

America. However, in legal terms, a “U.S. Citizen” refers to someone who has voluntarily submitted to federal jurisdiction as defined under the 14th Amendment, not the Constitution as originally written.

The 14th Amendment created a second class of citizenship, not the same as a State Citizen under the original Constitution.

A 14th Amendment U.S. citizen is:

A subject of Congress
Regulated by federal statutes and codes
Under the exclusive jurisdiction of Washington, D.C.
Treated as a franchise or trust, not as a living man or woman

This is not the same as being one of the People of the several States, which was the original intent of the Constitution.

Believe it or not, the term “United States” has multiple legal definitions, depending on how it is used. Here’s what the courts and legal dictionaries determined. In most tax and federal jurisdiction cases, “United States” does not mean all 50 states. It usually refers to:

The District of Columbia
Federal territories (like Guam, Puerto Rico, and U.S. Virgin Islands)
Federal zones and enclaves (like military bases and federal buildings)
A corporate entity operating out of D.C., known as “United States Inc.”

So, when the IRS says your income came from the “United States,” they are often referring to federal jurisdiction, not your home state like Tennessee, Texas, or Florida. If you were born in one of the 50 states, you are a State National by birthright.

You only become a U.S. citizen (federal subject) when you consent, by signing federal

forms, using the SSN, and “electing” into their system.

The “United States” in tax law is not the land of the people. It is a limited federal jurisdiction, a corporate zone that does not automatically include you unless you

volunteer.

KNOWLEDGE IS POWER

26 CFR § 1.871-1(a) – This Treasury Regulation confirms that nonresident aliens (that is you, if you are not a federal citizen or government employee) are only taxed on U.S.- source income connected with a trade or business within the United States.

What Does 26 CFR § 1.871-1(a) actually say, and why does it matter?

26 CFR § 1.871-1(a) is a Treasury Regulation under Title 26 (the Internal Revenue Code) that deals with the taxation of nonresident aliens. Here is the key language:

“In general, a nonresident alien individual is taxable only on income which is derived from sources within the United States, and which is not effectively connected with the conduct of a trade or business in the United States…”

Simply put, if you are not a federal citizen, government employee, or someone engaged in a federally privileged activity, then you are considered a “nonresident alien” for tax purposes, and the only income the IRS can lawfully tax you on is:

Income from within the United States.
Income that is effectively connected to a trade or business in the United States.

The IRS assumes everyone is a “U.S. person” or “resident alien” subject to full income taxation on worldwide income. But this regulation exposes a hidden truth. If you are not a federal citizen, receiving government benefits, operating in a federal jurisdiction or federally regulated occupation, or knowingly contract into that status, then the IRS has no lawful jurisdiction over your income, unless it comes from very specific sources (like dividends from U.S. corporations or wages from federal employment).

Unless your income is connected to a federal activity, the IRS has no claim on it. This regulation is a crack in the dam, and the ROE is the wrecking ball that breaks it open.

So, when you revoke your “election to be treated as a taxpayer, you’re not just making a moral statement, you are invoking a legal fact:

They have no jurisdiction unless you have given it to them—and now you are taking it back. More importantly, if you made an election to be treated as if you were a taxpayer, and that election was based on fraud, mistake, or lack of full disclosure, you have the lawful right to revoke it.

A Revocation of Election (ROE) is a formal, documented rebuttal of that presumption. It is your notice to the IRS, the Social Security Administration, and the Department of the Treasury that you no longer consent to being treated as a taxpayer under the Internal Revenue Code.

A Revocation of Election is NOT Tax Evasion. It is Jurisdictional Clarity. It is not a loophole for hiding income or tax protest. It is about jurisdiction and standing.

And most importantly, consent. Once you revoke your election, you:

No longer file Form 1040
No longer operate under Title 26
You step out of contractual liability and back into unalienable rights
You are not saying, “I refuse to pay taxes I owe.”
You are saying, “I never lawfully owed these taxes in the first place, and I revoke my prior, invalid consent.”