The Federal Zone
A foundational text in the modern sovereign-citizen tax-protest movement. Mitchell argues that the constitutional usage of “United States” refers narrowly to the District of Columbia, federal territories, and federal enclaves — and that state citizens are therefore outside federal taxing authority.
The argument turns on conflating two distinct usages of “United States” in constitutional and statutory text. Every federal court that has heard the argument has rejected it, and litigants who raise it routinely face §6673 sanctions.