Frivolous subject: “United States” in the Internal Revenue Code includes a territory, possession, or abroad

There is the heart of the separation of powers, hidden in plain site in regulations that the irs is the only one who ever reads. IRS publications and websites are the exoteric. The code and regs the esoteric. It does seem like they included (on purpose) the article “the” by including it in the italic styling (why not just wrap it in quotes like other terms in the code?)…yet they invoke the entire def of 26 U.S.C. §7701(a)(9) inline, and ALSO reference it. I find that interesting. We think it really just comes down to what United States means in that context. Since its ONLY defined in a geographical sense, and since 26 C.F.R. §301.7701-7 mentions that United States is being used in a geographical sense, it opens up the floodgates, especially given the definition of American Employer in 26 U.S.C. §3121, that there are OTHER senses, not defined which can be presumed if its in the best interest of the taxpayer….and let the IRS or courts PROVE otherwise.

26 CFR § 301.7701-7 – Trusts—domestic and foreign.

§ 301.7701-7 Trusts—domestic and foreign.

(c) The court test—(1) Safe harbor. A trust satisfies the court test if—

(i) Court. The term court includes any federal, state, or local court.

(ii) The United States. 

The term the United States is used in this section in a geographical sense. Thus, for purposes of the court test, the United States includes only the States and the District of Columbia. See section 7701(a)(9). Accordingly, a court within a territory or possession of the United States or within a foreign country is not a court within the United States.

More on this subject at:

Sovereignty Forms and Instructions Online, Form #10.004, Cites by Topic: “United States”