Morgan, a new client came to you seeking assistance because he recently received a letter from the IRS informing him that he failed to file Federal Income Taxes for the last 3 years. Morgan is a financial analyst for a large telecom company and earned his B.S. degree in Accounting from UCF in 2015. During your initial meeting with Morgan, you asked him why he hasnt filed federal income taxes. He said that he has done considerable research into federal income taxes and has come to the conclusion that since he is a citizen of the Conch Republic, he is not a citizen of the United States and is therefore not subject to federal income taxes.

Instructions:

Write a tax memo addressing the clients current claims (Is Morgan right?). Identify the relevant statutory, administrative, and judicial authorities to justify your holding. Make sure to thoroughly document the basis of your findings by citing the Internal Revenue Code.