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).
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).