A tweet from @nothanksIRS clarifies the awkward wording of 14th amendment by citing a clearer regulation:
It says a “citizen” is a person “born or naturalized in the United States” AND “subject to ITS jurisdiction”.Tweet.
So citizen = subject
“U.S.” here refers to the federal government.
That’s why they say “ITS jurisdiction” and not “their jurisdiction”
Being a subject is voluntary.
He also added:
See 26 CFR 1.1-1(c) Who is a citizenTweet
Isn’t it interesting that they felt the need to explain who is a citizen in the Regulations? That’s called a “clue”.
Those tweets confirmed for me two things:
- the 14th Amendment only refers to citizens of the federal government, not any of the states, and
- the income tax only applies to those citizens and also to residents under the jurisdiction of the federal government.
The first sentence of the 14th Amendment has the odd phrase, “and subject to the jurisdiction thereof”. Here’s the complete first sentence
All persons born or naturalized in the United States, and subject to the jurisdiction thereof, are citizens of the United States and of the state wherein they reside.14th Amendment
But the CFR regulation uses the phrase “its jurisdiction” which is much clearer.
(c) Who is a citizen. Every person born or naturalized in the United States and subject to its jurisdiction is a citizen.C
Had the 14th amendment pertained to people of the states (plural), then it would have said “and subject to the jurisdictions [plural] thereof”.
Roger Sayles quoted a judge from a case, though I am not sure how to explain it.
“a citizen of a state is a citizen of the United States.”Chief Justice Story