If we look at 26 C.F.R. 1.1-1 Income Tax on individuals it states: (a) general rule.(1)section 1 of the code imposes an Income Tax on the income of every individual who is a citizen or resident of the United States...

So, what is the United States? according to 26 U.S.C. 7701 the term "United States" when used in a geographical sense includes only the States and the District of Columbia.
The term "State" shall be construed to include the District of Columbia...

So, the term "State" would have to be territorial States since the District of Columbia is not a union state.
So, the District of Columbia then is the United States.

Congress has exclusive legislative authority over the District of Columbia not exceeding 10 miles square. The District of Columbia is also know as the United States. The District of Columbia was incorporated in 1871.

So, to be a Unites States citizen one would have to be born or naturalized in the District of Columbia.
Around 1961 Congress made citizens of the territories, United States citizens.
However, this would seem to exceed Congresses legislative authority.

So, citizens of the 50 Union states would not be U.S. citizens. They would be citizens of the state in which they were born and citizens of the United States of America made up of the 50 Union states and not subject to the federal income tax or any federal law enacted by the U.S. Congress.

However, Congress passed the Internal Revenue Code into law on February 10th 1939.
Section 4 of that act repelled all the internal revenue laws. So, even citizens of the United States would not be subject to the federal income tax laws.

Let's take a closer look at what is going on here.
28 U.S.C. section 3002 (15) Unites States means (a) a federal Corporation.

Now in 1929 the Federal Reserve pulled 80 billion out of circulation causing the great depression.

In 1933 the United States the Corporation went bankrupt and into receivership to the Federal Reserve-The International Bankers.

So, the United States is not a country or a nation it is a corporation controlled by the International bankers.

The International Bankers operate out of the Crown. the Crown is the financial district in London.

There are no laws requiring the citizens of the Union States to pay an income tax to the corporation known as the United States.

What we have here is a protection racket scam, being run by the bankers via the Internal Revenue Service which is nothing more than a private collection agency for the banker.

It should be noted that the graduated income tax is the 2nd plank of the communist manifesto and has nothing to do with a Republican form of government.

Well, what happened to the Republic? In December 1860 Congress failed to convene; the United States of America the Republic collapsed at that time. on April 15 1861 Lincoln declared martial law which has never been resended.

So, just what is the U.S. military for?
The military projects the power and influence of the bankers around the globe and protects their interests wether it be oil in Iraq or poppy fields in Afghanistan.

In essence we are in worse shape than we were on April 19, 1775 at the start of the revolutionary war.