The IRS’s Individual Master File (IMF) and Non-Master File (NMF) are not just accounting ledgers — they are the full commercial records of your ens legis (the “U.S. citizen” corporate franchise). These files track liens, credits, offsets, securities, and every transaction tied to the statutory entity, not the living man or woman. Backed by 26 U.S.C. § 6103, Treasury regulations, and federal fiduciary authority under 31 U.S.C. § 321, the IMF/NMF system proves that the government manages you as a corporate ward. Like Title 25 trustee powers over Native estates, Treasury acts as trustee over your legal fiction. Once you see this, the distinction between public franchise and private status becomes undeniable.