“The United States Is a Corporation”: 28 U.S.C. § 3002(15), 18 U.S.C. § 5 and Merriam’s Estate
Federal law does describe the United States as a body corporate and lists "a Federal corporation" in the debt-collection definition. Those definitions apply to their own chapters, and no statute makes U.S. citizens employees of a corporation.
28 U.S.C. § 3002(15)
This page is for education, information and intellectual discussion. It explains what each authority says and what each court decided. It does not tell anyone to use these arguments, and it is not legal advice.
As used in this chapter: … (15) “United States” means— (A) a Federal corporation; (B) an agency, department, commission, board, or other entity of the United States; or (C) an instrumentality of the United States.
This text is accurate, and the statute does use the words “a Federal corporation.” The opening words, “As used in this chapter,” limit the definition to Chapter 176 of Title 28, the Federal Debt Collection Procedures Act of 1990. In that chapter, the definition tells courts which federal creditors may use its collection remedies. It covers federal corporations, agencies and instrumentalities alike, so each of them can use the same procedures.
18 U.S.C. § 5
The term “United States”, as used in this title in a territorial sense, includes all places and waters, continental or insular, subject to the jurisdiction of the United States, except the Canal Zone.
This is also quoted accurately. It defines the United States in a geographic sense for federal criminal law. “Includes all places and waters … subject to the jurisdiction of the United States” covers the states as well as the territories.
In re Merriam’s Estate and the United States corporation phrase
In re Merriam’s Estate, 141 N.Y. 479, 36 N.E. 505 (1894), aff’d, United States v. Perkins, 163 U.S. 625 (1896)
The United States is a government and body politic and corporate, ordained and established by the American people acting through the sovereignty of all the states.
What the case was about: William Merriam left his estate to the United States. New York taxed bequests but exempted bequests to certain domestic corporations. The New York Court of Appeals held the United States was not a domestic corporation under that statute, so the tax applied. The U.S. Supreme Court affirmed, holding a state may tax a bequest to the federal government.
How it applies: The phrase “the United States government is a foreign corporation with respect to a state” comes from the case headnote and the encyclopedia entry (20 C.J.S. Corporations § 1785), not the opinion. The “1441 S.Ct.1973” citation that often follows it is not a real citation. Perkins is reported at 16 S. Ct. 1073.
The federal government as a body corporate
The idea that the United States has corporate characteristics is not new. Merriam calls it a “body politic and corporate.” The District of Columbia was organized as a “body corporate for municipal purposes” by the Act of February 21, 1871. Congress also creates many government corporations, such as the Tennessee Valley Authority.
Corporate form is a legal capacity — the ability to hold property, make contracts and sue. It does not by itself change who is a citizen. No statute defines a “citizen of the United States” as a member, officer or employee of a corporation. A few program statutes call qualifying companies a “citizen of the United States” for their own purposes, such as aviation (49 U.S.C. § 40102(a)(15)) and shipping (46 U.S.C. § 50501).
Article I, Section 8, Clause 17 and federal territory
Affidavits also quote the Enclave Clause, which gives Congress “exclusive Legislation in all Cases whatsoever” over the seat of government and over places bought with a state’s consent for forts, arsenals and other needful buildings. They pair it with Article IV, Section 3, Clause 2, the Property Clause for federal territory.
Both clauses are real. They describe places where Congress acts as the local government. Congress’s other powers, such as the Commerce Clause and the taxing power, apply throughout the states. The Supremacy Clause (Article VI, Clause 2) makes laws passed under those powers binding in every state.
What employee definitions say
Some affidavits rely on employee definitions. Title 5 defines “employee” for federal personnel law (5 U.S.C. § 2105). The wage-withholding chapter of the tax code says “employee” includes government officers and employees and corporate officers (26 U.S.C. § 3401(c)).
Courts read “includes” in § 3401(c) as adding to the term, not limiting it to government workers. In United States v. Latham, 754 F.2d 747 (7th Cir. 1985), the court called the narrow reading “a preposterous reading of the statute.” Sullivan v. United States, 788 F.2d 813 (1st Cir. 1986), called the same argument “meritless.”
Summary: Federal law does describe the United States as a body corporate and lists "a Federal corporation" in the debt-collection definition. Those definitions apply to their own chapters, and no statute makes U.S. citizens employees of a corporation.
How to check the United States corporation claim yourself
The best test of United States corporation is simple: look for a court that accepted it. We have not found one in the reported decisions. Next, read the actual law the claim points to. For example, check the statute, the UCC section or the constitutional text it cites. Then compare that text with what the claim says it means. For a real problem with a debt, a court case or a tax bill, a licensed attorney can explain your actual options. Our directory is a good place to start.
Sources and further reading
Official sources used on this page:
Related reading on Lawtopolis:
Sources
- 28 U.S.C. § 3002(15)
- 18 U.S.C. § 5
- In re Merriam's Estate, 141 N.Y. 479 (1894)
- United States v. Perkins, 163 U.S. 625 (1896)
- United States v. Latham, 754 F.2d 747 (7th Cir. 1985)
Official sources:
lawtopolis.com/usc/28/3002
lawtopolis.com/usc/18/5
static.case.law/ny/141/cases/0479-01.json
lawtopolis.com/usc/26/3401
Sources last reviewed: 2026-10-23
Lawtopolis provides legal information and education, not legal advice. Using this site does not create an attorney-client relationship. Laws and court rules vary by jurisdiction and change over time; verify every authority against the official source and consult a licensed attorney in your jurisdiction about your situation.