As far as I have read, the United States (meaning either the federated services corporation or the District of Columbia) has overlayed judicial districts upon the continental States of America. Residents and citizens of the United States technically live in these districts, not the landed states. These districts I believe began after the ‘Civil War’ in that the federal government divided up the South into military districts. Eventually, districts were applied to all other states in the union.
As proof of this, see this section of the 26 U.S. Code § 7408:
(d) Citizens and residents outside the United States
If any citizen or resident of the United States does not reside in, and does not have his principal place of business in, any United States judicial district, such citizen or resident shall be treated for purposes of this section as residing in the District of Columbia.
Citizens or residents of the United States either live in a judicial district or the District of Columbia (yet another ‘district’!). There is no mention of one of the 50 states in the union.
A map of the current judicial districts is displayed below. I thought I read that the South was divided into five military districts after the war. The South only has two judicial districts now. Perhaps the five military districts still exist or the five were combined into two judicial districts.