State citizens are different from U.S. citizens, but the federal government wants you to think otherwise. U.S. Citizens live on DC and the territories, such as Puerto Rico.

Case Law

“We have in our political system a government of the United States and a government of each of the several States. Each one of these governments is distinct from the others, and each has citizens of it’s own ….”
United States v. Cruikshank, 92 U.S. 542 (1875)

“…he was not a citizen of the United States, he was a citizen and voter of the State ….” “One may be a citizen of a State and yet not a citizen of the United States”.
McDonel v. The State, 90 Ind. 320 (1883)

“That there is a citizenship of the United States and a citizenship of a state, and the privileges and immunities of one are not the same as the other is well established by the decisions of the courts of this country.”
Tashiro v. Jordan, 201 Cal. 236 (1927)

“The term resident and citizen of the United States is distinguished from a Citizen of one of the several states, in that the former is a special class of citizen created by Congress.”
U.S. v. Anthony 24 Fed. 829 (1873)

“No fortifying authority is necessary to sustain the proposition that in the United States a double citizenship exists. A citizen of the United States is a citizen of the Federal Government and at the same time a citizen of the State in which he resides.”
Kitchens v. Steele, 112 F.Supp. 383 (1953)

“Taxpayers are not [de jure] State Citizens.”
Belmont v. Town of Gulfport, 122 So. 10.

“the term ‘citizen’ in the United States, is analogous to the term ‘subject’ in common law; the change of phrase has resulted from the change in government.”
State v. Manuel, 20 NC 122

“The privileges and immunities clause of the 14th Amendment protects very few rights because it neither incorporates the Bill of Rights, nor protects all rights of individual citizens. Instead this provision protects only those rights peculiar to being a citizen of the federal government; it does not protect those rights which relate to state citizenship.”
Jones v. Temmer, 89 F. Supp 1226

“The only absolute and unqualified right of a United States citizen is to residence within the territorial boundaries of the United States.”
U.S. v. Valentine, 288 F. Supp. 957

“The Amendment (14th) recognized that “an individual can be a Citizen of one of the several states without being a citizen of the United States,” (U.S. v. Anthony, 24 Fed. Cas. 829, 830), or, “a citizen of the United States without being a Citizen of a state.”
Slaughter-House Cases, supra; cf. U.S. v. Cruikshank, 92 U.S. 542, 549 (1875))

A more recent case is Crosse v. Bd. of Supervisors, 221 A.2d 431 (1966), which says:
“Both before and after the Fourteenth Amendment to the federal Constitution, it has not been necessary for a person to be a citizen of the United States in order to be a citizen of his state.” Citing U.S. v. Cruikshank, supra.
The courts presume you to be a federal citizen, without even telling you that there are different classes of citizens. It is up to you dispute this. See: [not sure where this was supposed to go]

“Unless the defendant can prove he is not a citizen of the United States, the IRS has the right to inquire and determine a tax liability.”U.S. v. Slater, 545 Fed. Supp. 179, 182 (1982)

“There are, then, under our republican form of government, two classes of citizens, one of the United States and one of the state.”
“Gardina v. Board of Registrars of Jefferson County, 160 Ala. 155; 48 So. 788 (1909)”

“The governments of the United States and of each state of the several states are distinct from one another. The rights of a citizen under one may be quite different from those which he has under the other”. Colgate v. Harvey, 296 U.S. 404; 56 S.Ct. 252 (1935)

“… rights of national citizenship as distinct from the fundamental or natural rights inherent in state citizenship”. Madden v. Kentucky, 309 U.S. 83: 84 L.Ed. 590 (1940)

“There is a difference between privileges and immunities belonging to the citizens of the United States as such, and those belonging to the citizens of each state as such”. Ruhstrat v. People, 57 N.E. 41 (1900)

“… the first eight amendments have uniformly been held not to be protected from state action by the privilege and immunities clause [of the 14th Amendment].” Hague v. CIO, 307 U.S. 496, 520

“The right to trial by jury in civil cases, guaranteed by the 7th Amendment…and the right to bear arms guaranteed by the 2nd Amendment…have been distinctly held not to be privileges and immunities of citizens of the United States guaranteed by the 14th Amendment…and in effect the same decision was made in respect of the guarantee against prosecution, except by indictment of a grand jury, contained in the 5th Amendment…and in respect of the right to be confronted with witnesses, contained in the 6th Amendment…it was held that the indictment, made indispensable by the 5th Amendment, and trial by jury guaranteed by the 6th Amendment, were not privileges and immunities of citizens of the United States, as those words were used in the 14th Amendment. We conclude, therefore, that the exemption from compulsory self-incrimination is not a privilege or immunity of National citizenship guaranteed by this clause of the 14th Amendment.”
Twining v. New Jersey, 211 U.S. 78, 98-99”

Addendum

More from United States vs Anthony. That the 14th Amendment created a new, additional citizenship, that was actually a trap for blacks and then everyone.

The fourteenth amendment creates and defines citizenship of the United States. It had long been
contended, and had been held by many learned authorities, and had never been judicially decided to the contrary, that there was no such thing as a citizen of the United States, except as that condition arose from citizenship of some state. No mode existed, it was said, of obtaining a citizenship of the United States, except by first becoming a citizen of some state. This question is now at rest. The fourteenth amendment defines and declares who shall be citizens of the United States, to wit, “all persons born or naturalized in the United States, and subject to the jurisdiction thereof.” The latter qualification was intended to exclude the children of foreign representatives and the like. With this qualification, every person born in the United States or naturalized is declared to be a citizen of the United States and of the state wherein he resides. See more

And

Summary: “The 14th amendment defines and declares who shall he citizens of the United States, and protects only such rights as are rights belonging to persons as citizens of the United States, and not rights belonging to persons as citizens of a state.”

Other sites

• Citizenship, income taxes and Constitutional limitations on government