Many people who fill out IRS forms check the box by "I am a U.S. Person or U.S. citizen" without really comprehending what they are asserting when doing so. Hopefully, after reading this article, all of you human beings who are capable of reading, umlike U.S. persons, will stop doing so.
The term person does not refer to human beings. It refers to the legal substance of an "individual". A person can be an entity represented by human being, a county (A county is a person in a legal sense, Lancaster Co. v. Trimble, 34 Neb. 752, 52 N.W. 711), a town or any other form of corporation. It is the substance that gives legal rights to the person. A human being is refered to in law as a "natural person" or people. In a nut shell, a people is a human being and a person is the legal rights associated with an individual be it natural or otherwise. This should give the reader a better understanding to the question on IRS forms that states, "I am a US person". It is not refering to a people. It is refering to an individual that is subject to federal jurisdiction. The federal government does not have jusridiction over 'natural persons" unless that individual grants the federal government over him by signing a form that states, "I am a US person".
Title 26 of the US Code defines a person as,
The term “person” shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation.
So now we need to determine who individuals are. Black's law dictionary has been getting rewritten since around the 4th edition to favor statutory law rather than common law, which also favor government authority. That does not make it more harmful for people, unless the people do not stay vigilante. In spite of that we can still look at the 8th edition definition as it applies in the Title 26 definition of the term.
Individual 1. Existing and an indivisable entity. 2. Of or relating to a single person or thing as opposed to a group.
So we can see the the term "person" in title 26 does not apply to people or human beings. As a matter of fact, the term individual can apply to any other entity listed in the Title 26 definition. Some could argue a single people could be contsrued as a person, but as we already saw, the term "person"
refers to the legal substance of an "individual".
So on the one hand, an individual can refer to one human being, but the definition in Title 26 does not make this clarification. In any event, the human being would have to be subject to the United States Corporation's jurisdiction. This excludes most Americans not "residing" or "domiciled" in Washington DC.
But then since Title 26, the income tax code is not law according to Title 26 Section 7806, it makes everything else associated with the so called "law" moot.