FAQ: Can an American national who is a government employee file as a nonresident alien and get all their money back?

INTRODUCTION: The modern federal tax system hides a structural distinction so fundamental that nearly every doctrinal confusion in Subtitle A traces back to it: the separation between private capacityPRI and public capacityPUB. This FAQ makes this divide explicit. It shows that the federal tax code operates on two different kinds of “persons,” two different kinds…

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