It’s worth watching these whiteboard videos from Kurtis Kallenbach.
I learned about the videos from What is a Born Alive Certificated Person – Intro
That page, and others, bring up a reference to the word ‘infant’ in the IRS manual. I am not sure if people are reading this wrong.
126.96.36.199.2.2 (10-01-2018) An infant is the decedent of an estate or grantor, owner, custodian or trustor of a trust, guardianship, receivership or custodianship that has yet to receive an SSN.
I think some people are saying that this is the only meaning of the word infant, and that all infants are deceased when referenced by the IRS. Another way to read this would be that an infant could be deceased and because the infant died suddenly and the infant did not yet receive an SSN.
I will have to ask the manager of NativeBornCitizen, since he mentions this in his interviews.
Back the original point, I recommend the videos from Kurtis.