What is IRS Code 26 C.F.R. 1.1-1(a)?

Section 1 of the Code imposes an income tax on the income of every individual who is a citizen or resident of the United States and, to the extent provided by sections 871(b) or 877(b), on the income of a nonresident alien individual. So, as a non-resident alien (IRS definition of a national), this individual is not a citizen or a resident of the U.S. and only would be required to pay taxes if working directly for the federal government or works within the geographical area of D.C. A national is "nonresident' to the residency and 'alien' to the condition of 'voluntary servitude' of the 14th Amendment. Thus, a 'national' is identified as a 'nonresident alien' in the IRS Code 26 C.F.R. 1.1-1(a).