FORM #11.215

1.  Geographical definitions

A very frequent point of confusion and misunderstanding even within the legal profession is the definition of geographical terms in the various contexts in which they are used.  The table below is provided to clear up this confusion in order that people do not misinterpret geographical terms by applying them outside their intended context.  Using this page is VERY important for those who will be reading and researching state and federal law.  The differences in meaning within the various contexts are primarily a consequence of the Separation of Powers Doctrine.

Law Federal constitution Federal statutes Federal regulations State constitutions State statutes State regulations
Author Union States/
”We The People”
Federal Government “We The People”

State Government

“state” Foreign country Union state or foreign country Union state or foreign country Other Union state or federal government Other Union state or federal government Other Union state or federal government
State Union state Federal state Federal state Union state Union state Union state
“in this State” or “in the State”[1] NA NA NA NA Federal enclave within state Federal enclave within state
“State”[2](State Revenue and taxation code only) NA NA NA NA Federal enclave within state Federal enclave within state
“several States” Union states collectively[3] Federal “States” collectively Federal “States” collectively Federal “States” collectively Federal “States” collectively Federal “States” collectively
United States states of the Union collectively Federal United States** Federal United States** United States* the country Federal United States** Federal United States**

What the above table clearly shows is that the word “State” in the context of federal statutes and regulations means (not includes!) federal States only under Title 48 of the U.S. Code[4], and these areas do not include any of the 50 Union States.  This is true in most cases and especially in the Internal Revenue Code.  The lower case word “state” in the context of federal statutes and regulations means one of the 50 union states, which are “foreign states”, and “foreign countries” with respect to the federal government as clearly explained in section 5.2.11 of the Great IRS Hoax, Form #11.302 (OFFSITE LINK) book.  In the context of the above, a “Union State” means one of the 50 Union states of the United States* (the country, not the federal United States**) mentioned in the Constitution for the United States of America.

If you would like to know all the implications of the separation of powers reflected in the above table, as well as a history of unconstitutional efforts to destroy this separation, see the following references:

1.  PDF Government Conspiracy to Destroy the Separation of Powers, Form #05.023
2.  Sovereignty Forms and Instructions Online, Form #10.004, Cites by Topic:  "Separation of Powers" (OFFSITE LINK)

[1] See California Revenue and Taxation Code, section 6017

[2] See California Revenue and Taxation Code, section 17018

[3] See, for instance, U.S. Constitution Article IV, Section 2.

[4] See

2.   Capitalization within Statutes and Regulations

Whenever you are reading a particular law, including the U.S. Constitution, or a statute, the Sovereign referenced in that law, who is usually the author of the law, is referenced in the law with the first letter of its name capitalized.  For instance, in the U.S. Constitution the phrase “We the People”, “State”, and “Citizen” are all capitalized, because these were the sovereign entities who were writing the document residing in the States.  This document formed the federal government and gave it its authority.  Subsequently, the federal government wrote statutes to implement the intent of the Constitution, and it became the Sovereign, but only in the context of those territories and lands ceded to it by the union states.  When that federal government then refers in statutes to federal “States”, for instance in 26 U.S.C. §7701(a)(10)  or 4 U.S.C. §110(d), then these federal “States” are Sovereigns because they are part of the territory controlled by the Sovereign who wrote the statute, so they are capitalized.  Foreign states referenced in the federal statutes then must be in lower case.  The sovereign 50 union states, for example, must be in lower case in federal statutes because of this convention because they are foreign states.  Capitalization is therefore always relative to who is writing the document, which is usually the Sovereign and is therefore capitalized.  The exact same convention is used in the Bible, where all appellations of God are capitalized because they are sovereigns:  “Jesus" ”, “God”, “Him”, “His”, “Father”.  These words aren’t capitalized because they are proper names, but because the entity described is a sovereign or an agent or part of the sovereign.  The only exception to this capitalization rule is in state revenue laws, where the state legislators use the same capitalization as the Internal Revenue Code for “State” in referring to federal enclaves within their territory because they want to scam money out of you.  In state revenue laws, for instance in the California Revenue and Taxation Code (R&TC) sections 17018 and 6017, “State” means a federal State within the boundaries of California and described as part of the Buck Act of 1940 found in 4 U.S.C. §§105-113. 

3.   Relationship of Citizenship Terms to Geograpical Definitions

The relationship between citizenship terms and the geographical definitions shown here can be be examined using the following documents on this site:

  1. Citizenship Status v. Tax Status, Form #10.011 -very important!
  2. PDF Citizenship Diagrams, Form #10.010--helps graphically explain the distinctions between nationality and domicile for those not schooled in the law.
  3. PDF Citizenship, Domicile, and Tax Status Options, Form #10.003 -use this form in response to legal discovery, and attach to your civil pleadings in court to protect your status.
  4. PDF Why You are a "national", "state national", and Constitutional but not Statutory Citizen, Form #05.006
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