@RetSquid, you must understand that the definitions within Title 26 USC are not always, dare i say very rarely, the same definitions used withing the common vernacular. USSC, in its infinite wisdom stated that the Congress can change the meaning of a commonly used word within the law, as long as that term is clearly defined and clearly defined as to exactly where that specific definition will be used. e.g. For the purposes of this chapter, the Term, "Compensation" shall mean unemployment benefits. One can not then see the word 'compensation' and believe it to be anything BUT that specific definition if used within the chapter given. ( this term is used this particular way in Subtitle c, Title 26 usc, otherwise known as the social security tax chapter. So you can see that "Citizen" and "United States" could have different meanings within the tax code... AND THEY DO!