With every act of congress passed, there is a section that defines what certain terms in said act mean. In U.S.C. Title 28, for example, the term "United States" is define is section 3002(15) as "a federal corporation". Well, 26 U.S.C., the income tax code, also has a defintions section at Section 7701.
There are two defintions in this section to which one must pay special attention, because just like many acts of congress, they are written to be as confusing to the regular man and woman as possible to cause them to participate in things they would not otherwise have to participate without volunteering, even if done so ignorantly.
In Title 26, the term United States defines at Section 7701(a)(9) means,
Ooo. But look at that. the United States or the states united. I wonder what the definition of "state", the singular of "states" is. Well, let's see. We find that immediately after the definition of "United States" at section 7701(a)(10).
The term “State” shall be construed to include the District of Columbia, where such construction is necessary to carry out provisions of this title.
Ok, now this is "law", so we have to make sure that we know ALL of the things that are included in the definition of "state". (Ok, so it is not really law, according to 26 U.S.C. 7806, but I digress.) So let me see. I see that the term "state" is "construed" to include the "District of Columbia". So let's see what else is included. Hmm. Well, I do not see anything else included to mean "state". As anyone who knows anything about law knows, if it is not included, it is specifically excluded. (Need to get the court citation to support this.)
But also notice that it is only "construed" to mean that "where such construction is necessary to carry out provisions of this title." So what they are saying is the term "state" only refers strictly to the "District of Columbia" to carry out provisions of this title and nowhere else. Further evidence that common definitions know to the populace are redefined to change the meaning so as to confuse those who do not pay attention.
There you have it, in Title 26 of the United States Code, the definitions that spells out where the "United States" are that is under the jurisdiction of Title 26 is limited to the "District of Columbia". So when you call yourself a United States or U.S. citizen, you are most likely committing perjury if you are not born in Washington, District of Columbia.