26 CFR 1.1-1(c) says:
“(c)Who is a citizen? Every person born or naturalized in the United States and subject to its jurisdiction is a citizen.”
That’s a quote from the Individual Income Tax section, and it says that you’re a citizen ONLY if you were born in, AND were at the time, SUBJECT to United States (FEDERAL) jurisdiction.
FYI, the term “United States” as a SINGULAR refers to the federal gov’t who’s jurisdiction is LIMITED to the 10-mile square of District of Columbia and territories!
So unless you were born in a FEDERAL REGION such as District of Columbia, you’re NOT a US citizen for purposes of income taxation. Well, doh, it can’t be clearer than that. Which part of “its” you do not understand?
BTW, the sentence “Every person born or naturalized in the United States and subject to its jurisdiction” refers to 14th Amendment statutory/federal US citizenship.
I.e. it’d be wise to reply to any IRS letters that you do NOT satisfy the definition of a citizen in 26 CFR 1.1-1(c), since you were NOT born in the United States and subject to its jurisdiction, since that jurisdiction DOESN’T cover a state of the Union in which you were born. And if they disagree, ask them to show some evidence for that, failure of which will be considered as an AGREEMENT with your statement.
I mean, how’s the IRS gonna argue that Dallas, Miami, Los Angeles or another city in which you were born, is subject to federal jurisdiction?
So basically, the congressmen who in the past said that income tax is voluntary, were right. Unless you were born subject to federal jurisdiction, you ARE volunteering to pay income tax.