In U.S. law, the term “person” doesn’t simply mean a living individual. According to 26 U.S.C. § 7701(a)(1), “person” includes a trust, estate, partnership, association, company, or corporation. This statutory definition reveals that many legal obligations—especially tax, regulatory, and commercial—are applied not to people, but to legal fictions. Understanding this distinction is key to asserting your true legal and constitutional standing.