Under the Supreme Court's "Collective Entity Rule" named in IRS 7701(a) is a"person" created on paper, a "strawman," a legal person that has no constitutional rights. ... ( 1 AMERICANS 40:1 ) The difference between a "person" who has no rights and a natural person is that . . . "The individual may stand upon his constitutional rights as a citizen. ... He owes no duty to the State, since he receives nothing therefrom, beyond the protection of his life and property. His rights ... can only be taken from him by due process of law and in accordance with the Constitution." ( 1 AMERICANS 40:2-3 )