Taxes are unconstitutional.
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In Brushaber v. Union Pacific Railroad Co., 240 U.S. 1, in his complaint to the Supreme Court, Frank R. Brushaber swore to being "a citizen of the State of New York”, and this fact was not disputed. Not long after the case was decided, the Treasury Department issued Treasury Decision (TD) 2313 gave their decision relating to nonresident aliens.
Brushaber brought the case because he was taxed on dividends from Union Pacific, which had offices in Utah. It turns out that UP was chartered by Congress, and therefore a company "within the United States".
Right, citizenship, residency, and alienage are not the issue (and are nowadays smokescreens), the issue was the federal nexus by getting income from a nationally chartered corporation. (Interestingly, Railroad Retirement was a parallel program to Social Security, but the one had a clear federal nexus and the other just assumes it and goes unchallenged.)
Each person who is alleged to have income according to an information return received by the IRS is responsible for determining if that is truly income (federal nexus) or not, and correcting the record if needed.