FRIVOLOUS SUBJECT: “nationals of the United States” are not within the definition of “nonresident alien” in I.R.C. 7701(b)(1)(B)

Microsoft Copilot, Chatgpt 5.4 INTRODUCTION: A persistent source of confusion in federal tax law is the assumption that the term “nonresident alien” always means the same thing in every statutory and regulatory context. This article examines evidence that the Internal Revenue Code, Treasury regulations, and IRS administrative practice use the term in more than one…

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