Sovereignty Hierarchy of Allegiance and Tax Identification

By ftsig-admin | April 25, 2026

This unified table summarize and illustrates how the Tax Reform Act of 1984 and 26 CFR 301.6109-1 only “capture” the Alien Individual (Resident) through the ITIN system, while the Nonresident Alien remains a sovereign entity under the Law of Nations and the Neutrality Act and a pure IRNA is not eligible for a number. The…

Read More