Passports say United States of America on the cover, not United States.
Nationality is listed as United States of America, not United States.
8 U.S. Code § 1449 - Certificate of naturalization; contents
A person admitted to citizenship in conformity with the provisions of this subchapter shall be entitled upon such admission to receive from the Attorney General a certificate of naturalization, which shall contain substantially the following information: Number of application for naturalization; number of certificate of naturalization; date of naturalization; name, signature, place of residence, autographed photograph, and personal description of the naturalized person, including age, sex, marital status, and country of former nationality; location of the district office of the Service in which the application was filed and the title, authority, and location of the official or court administering the oath of allegiance; statement that the Attorney General, having found that the applicant had complied in all respects with all of the applicable provisions of the naturalization laws of the United States, and was entitled to be admitted a citizen of the United States of America, thereupon ordered that the applicant be admitted as a citizen of the United States of America; attestation of an immigration officer; and the seal of the Department of Justice.
Look at the end. Citizen of USA, not US. Passports say United States of America on the cover, not United States. Nationality is listed as United States of America, not United States.
Hardly anyone is a citizen of the United States, other than those with consular reports of birth abroad, and births in the Territories.
8 United States Code doesn't list the names of the 50 states in its definitions.
Naturalized foreigners are not citizens of the United States because their certificates state that they are citizens of the United States of America.
Treasury Decision 2313 talks about the taxation of nonresident aliens and cites the Brushaber case. If you look at the pleadings in that case, Brushaber declared himself to be a citizen of the State of New York.
Tax laws generally apply to citizens of the United States (and those that claim they are).
Look at the end. Citizen of USA, not US.
Passports say United States of America on the cover, not United States. Nationality is listed as United States of America, not United States.
8 U.S. Code § 1449 - Certificate of naturalization; contents
A person admitted to citizenship in conformity with the provisions of this subchapter shall be entitled upon such admission to receive from the Attorney General a certificate of naturalization, which shall contain substantially the following information: Number of application for naturalization; number of certificate of naturalization; date of naturalization; name, signature, place of residence, autographed photograph, and personal description of the naturalized person, including age, sex, marital status, and country of former nationality; location of the district office of the Service in which the application was filed and the title, authority, and location of the official or court administering the oath of allegiance; statement that the Attorney General, having found that the applicant had complied in all respects with all of the applicable provisions of the naturalization laws of the United States, and was entitled to be admitted a citizen of the United States of America, thereupon ordered that the applicant be admitted as a citizen of the United States of America; attestation of an immigration officer; and the seal of the Department of Justice.
So what is the important takeaway?
Hardly anyone is a citizen of the United States, other than those with consular reports of birth abroad, and births in the Territories.
8 United States Code doesn't list the names of the 50 states in its definitions.
Naturalized foreigners are not citizens of the United States because their certificates state that they are citizens of the United States of America.
Treasury Decision 2313 talks about the taxation of nonresident aliens and cites the Brushaber case. If you look at the pleadings in that case, Brushaber declared himself to be a citizen of the State of New York.
Tax laws generally apply to citizens of the United States (and those that claim they are).