Oh, and let's not forget that Congress' legislative authority doesn't extend past District of Columbia and territories. So if you're not their 14th Am. corporate citizen (federal benefit recipient), and are domiciled in a state of the Union, Congress' legislation doesn't apply to you, and neither should IRS's jurisdiction.

BTW, there's no such thing as a United States citizen, other than the 14th Am. citizen, since 1868. After that year, you're either a US (federal) citizen or a sovereign state Citizen, when INSIDE USA. State Citizens are only considered to be US citizens, OUTSIDE of USA.

So if you're inside of USA, and admit to be a US citizen, you're admitting to be a 14th Amendment (federal) citizen of a Democracy, and certainly NOT a state Citizen of the Union/Republic. In other words, in order to claim protection of the ORGANIC United States Constitution, you gotta be either a state Citizen or state Inhabitant.