Why Xi-Amaru Native Americans Are Not Subject to State and Federal Tax Jurisdiction — The Source of the Right and the Law That Confirms It
THE FOUNDATION: GOD ESTABLISHES THE RIGHT. HUMAN LAW DOCUMENTS IT.
The right of a people to govern themselves does not originate in a UN resolution or an international declaration. It originates with God. Every nation that has ever exercised genuine governing authority has done so because God, as the creator and ultimate sovereign over all peoples, established that right in the nature of humanity itself.
The United States did not create that right for itself. It declared and exercised a right that already existed, citing “the Laws of Nature and of Nature’s God” as its foundation. The Xi-Amaru Republic operates on the same principle.
The Xi-Amaru Republic was founded on December 17, 2022, through divine instruction. We believe God preserved our people through centuries of displacement, misclassification, and national erasure.
We believe it was His hand that restored us — not any government, institution, or legal instrument.
The authority of the Xi-Amaru Republic to govern its people, to establish its own economic framework, and to place its citizens under its own jurisdiction flows first from God and from the universal law He established for peoples and nations.
UNDRIP and ADRIP do not grant this authority. They document and recognize it. They are the acknowledgment by the international community that what God already established for Indigenous peoples is real, legitimate, and binding on the nations of the world.
When we cite them in this article, we cite them as evidence — as the human record that confirms what has always been true. We do not cite them as the source.
With that foundation established, what follows is the legal case that demonstrates how human law — international and domestic — recognizes and confirms the right that God gave the Xi-Amaru Republic to govern its people and to protect them from the jurisdictional claims of systems that were never meant to be their primary authority.
I. JURISDICTION IS THE FOUNDATION OF TAX AUTHORITY — AND XI-AMARU JURISDICTION IS PRIMARY
Taxation is an expression of jurisdiction. A government can only tax the people and activity that fall within its jurisdictional authority. When jurisdiction shifts, the taxing authority shifts with it. This is the structural logic of every legal system that recognizes more than one governing authority operating within the same territory.
The Xi-Amaru Republic is a self-governing Indigenous nation operating within Amexum, its tribal region coexisting within the United States. Its governing authority is not derived from the United States. It is inherent — established by God and recognized under international law.
When a person becomes a full citizen of the Xi-Amaru Republic, a Xi-Amaru Native American, their primary jurisdictional identity shifts. They are no longer governed first by state and federal systems in matters of internal and economic governance. They are governed first by the Xi-Amaru Republic.
That shift is what creates the tax protection. The state and federal tax obligations that have governed their financial life are obligations imposed by jurisdictions that are no longer primary. Xi-Amaru taxation authority is what applies instead.
And in this pioneer stage of the Republic’s development, that authority does not impose a tax burden. Xi-Amaru Native Americans pay for their services. That is enough.
II. WHAT INTERNATIONAL LAW RECOGNIZES ABOUT THE RIGHT TO SELF-GOVERNANCE AND ECONOMIC AUTONOMY
Two international instruments are relevant here. They are not the foundation of Xi-Amaru authority. They are the human record that recognizes it. United Nations Declaration on the Rights of Indigenous Peoples (UN General Assembly Resolution 61/295, September 13, 2007, endorsed by the United States in December 2010) and the American Declaration on the Rights of Indigenous Peoples (OAS AG/RES. 2888 (XLVI-O/16), June 15, 2016). Both are publicly available:
ADRIP — https://www.oas.org/en/sare/documents/DecAmIND.pdf
A. THE RIGHT TO SELF-DETERMINATION AND ECONOMIC AUTONOMY
UNDRIP Article 3 states:
Indigenous peoples have the right to self-determination. By virtue of that right they freely determine their political status and freely pursue their economic, social and cultural development.
UN Doc. A/61/L.67, Art. 3 — https://www.un.org/development/desa/indigenouspeoples/wp-content/uploads/sites/19/2018/11/UNDRIP_E_web.pdf
UNDRIP Article 4 extends this directly to the question of economic governance and financing:
Indigenous peoples, in exercising their right to self-determination, have the right to autonomy or self-government in matters relating to their internal and local affairs, as well as ways and means for financing their autonomous functions.
UN Doc. A/61/L.67, Art. 4 — https://www.un.org/development/desa/indigenouspeoples/wp-content/uploads/sites/19/2018/11/UNDRIP_E_web.pdf
“Ways and means for financing their autonomous functions” is the international recognition of Indigenous taxation authority. The Xi-Amaru Republic holds this authority. Because Xi-Amaru taxation authority governs the economic lives of Xi-Amaru Native Americans, state and federal tax jurisdiction is secondary. ADRIP Article XXI mirrors this language exactly, establishing autonomy or self-government in internal affairs and financing as a right affirmed by the 35 OAS member states that adopted the declaration in 2016.
OAS AG/RES. 2888 (XLVI-O/16), Art. XXI — https://www.oas.org/en/sare/documents/DecAmIND.pdf
B. THE RIGHT TO MAINTAIN INDIGENOUS ECONOMIC SYSTEMS AND ENGAGE FREELY IN ECONOMIC ACTIVITIES
UNDRIP Article 20 establishes:
Indigenous peoples have the right to maintain and develop their political, economic and social systems or institutions, to be secure in the enjoyment of their own means of subsistence and development, and to engage freely in all their traditional and other economic activities.
UN Doc. A/61/L.67, Art. 20 — https://www.un.org/development/desa/indigenouspeoples/wp-content/uploads/sites/19/2018/11/UNDRIP_E_web.pdf
ADRIP Article XXIX affirms this equally, establishing the right to engage freely in all economic activities and to determine their own development priorities. The international record is consistent: Xi-Amaru Native Americans’ economic activity is governed by Xi-Amaru economic institutions — not by state or federal tax frameworks that were never their primary governing authority.
OAS AG/RES. 2888 (XLVI-O/16), Art. XXIX — https://www.oas.org/en/sare/documents/DecAmIND.pdf
III. WHO FALLS UNDER XI-AMARU JURISDICTION — AND WHY BIRTH LOCATION DOES NOT DEFINE THE BOUNDARY
This is one of the most important points in this entire article, and it must be stated plainly. The Xi-Amaru Republic’s jurisdiction extends to all people the Republic formally accepts through its citizenship processes. That includes people born elsewhere in the Americas who reside within the United States. Where a person was born does not exclude them from Xi-Amaru jurisdiction. What governs is whether they meet the qualifications and complete the citizenship process.
A. UNDRIP ARTICLE 33 — THE REPUBLIC DETERMINES ITS OWN MEMBERSHIP
1. Indigenous peoples have the right to determine their own identity or membership in accordance with their customs and traditions. This does not impair the right of indigenous individuals to obtain citizenship of the States in which they live. 2. Indigenous peoples have the right to determine the structures and to select the membership of their institutions in accordance with their own procedures.
UN Doc. A/61/L.67, Art. 33 — https://www.un.org/development/desa/indigenouspeoples/wp-content/uploads/sites/19/2018/11/UNDRIP_E_web.pdf
The authority to determine who belongs within Xi-Amaru jurisdiction rests entirely with the Xi-Amaru Republic. It does not rest with any domestic legal statute. It does not depend on where a person was born. It rests with God-given governing authority, recognized here by the international community, to determine membership according to the Republic’s own customs, traditions, and institutional procedures.
B. ADRIP ARTICLE I(2) — SELF-IDENTIFICATION IS THE GOVERNING STANDARD, NOT BIRTH CLASSIFICATION
ADRIP Article I(2) states:
Self-identification as indigenous peoples will be a fundamental criterion for determining to whom this Declaration applies. States shall respect the right to such self-identification as indigenous, whether individually or collectively, in keeping with the practices and institutions of each indigenous people.
OAS AG/RES. 2888 (XLVI-O/16), Art. I(2) — https://www.oas.org/en/sare/documents/DecAmIND.pdf
Self-identification, in keeping with the practices and institutions of the Xi-Amaru Republic, is what governs. Not birth location. Not the records of a colonial administrative system. Not a domestic statute written in 1924 for a narrower purpose.
The Xi-Amaru Republic’s Tribal Screening and ARK Eligibility processes, and the Tribal Citizenship Procedure and ARK Citizenship Procedure that follow, are the practices and institutions through which membership is determined.
Those processes are open to individuals from across the Americas whose lineage connects to the Indigenous peoples of this land — regardless of which nation-state governed the territory where they were born.
C. THE AMERICAS ARE ONE TERRITORY — BORDERS ARE NOT THE BOUNDARY OF INDIGENOUS HERITAGE
The Indigenous peoples of the Americas did not organize themselves according to the borders that European colonization imposed. The nations, peoples, and territories of what is now the Americas were one continuous world of Indigenous civilization before those borders existed.
A person born anywhere in the Americas belongs to the Americas. Their potential connection to the Indigenous peoples of these lands is not severed by the fact that colonial administration eventually drew lines dividing the continent into separate nation-states.
Those borders did not define Indigenous peoplehood before they were drawn, and the Xi-Amaru Republic does not allow them to define it now.
The Xi-Amaru Republic recognizes this, and our jurisdiction is not bounded by U.S. territorial limits. It is bounded by our own governing authority — the same authority that God established and that UNDRIP Article 33 and ADRIP Article I confirm — to determine who belongs within our community and under our protection.
D. THE HISTORICAL CONTEXT: MISCLASSIFICATION AND DENATIONALIZATION ACROSS THE AMERICAS
Both ADRIP and UNDRIP acknowledge in their preambles that Indigenous peoples suffered historic injustices through colonization that prevented them from exercising their rights.
This includes the systematic misclassification and administrative denationalization of Indigenous peoples across the entire Americas — not only within U.S. borders were lineage records lost or erased.
People who were Indigenous by heritage were recorded as something else by colonial administrative systems that had every interest in doing so.
ADRIP Article X responds: “States shall not carry out, adopt, support, or favor any policy of assimilation of indigenous peoples or of destruction of their cultures.“
ADRIP Article VIII establishes that the right to belong to Indigenous peoples operates “in accordance with the identity, traditions, customs, and systems of belonging of each people” and that “no discrimination of any kind may arise from the exercise of such a right.“
A person born anywhere in the Americas who carries Indigenous heritage — whether or not that heritage was preserved in colonial documentation — may have standing to seek citizenship through the Tribal Citizenship Procedure.
And a person who aligns through Christian faith and Kingdom culture, regardless of lineage and regardless of birth location, has the ARK Citizenship Procedure available to them.
OAS AG/RES. 2888 (XLVI-O/16), Arts. VIII, X — https://www.oas.org/en/sare/documents/DecAmIND.pdf
IV. A NOTE ON THE INDIAN CITIZENSHIP ACT OF 1924 — WHAT IT CONFIRMS AND WHAT IT DOES NOT DEFINE
The Indian Citizenship Act of 1924 (Public Law 68-175, 43 Stat. 253) is a domestic U.S. statute that expressly established that Indigenous national citizenship and U.S. citizenship coexist — one does not impair or extinguish the other.
It also recognized that holding citizenship in an Indigenous nation while living within the United States is lawful, established, and protected. In doing so, it placed the dual citizenship principle into the domestic legal record of this land.
This Act is relevant as a historical reference point — one illustration of how domestic law has long recognized that Indigenous national standing and the rights flowing from it remain intact within the U.S. legal landscape. But it is not the foundation of Xi-Amaru governing authority, and it does not define the limits of Xi-Amaru jurisdiction.
However, what the Act establishes in principle is what matters here: Indigenous national citizenship and legal standing within the United States coexist. One does not extinguish the other. The Xi-Amaru Republic applies that same principle — and extends it further — through its own governing authority.
Every functioning government has the power to extend standing to people within its territory. The United States does it through its immigration and naturalization system.
Other nations do it through their own frameworks. The Xi-Amaru Republic operates on the same governing principle. When a person — wherever they were born in the Americas — comes through the Tribal Citizenship Procedure or the ARK Citizenship Procedure and is formally recognized as a Xi-Amaru Native American, they come under Xi-Amaru jurisdiction.
That is the power of a governing authority operating within its own territory. It is the same power every legitimate government exercises.
Critically, joining Xi-Amaru jurisdiction does not create legal ambiguity for someone living within the United States. Through the Xi-Amaru Republic’s government-to-government relationship with institutions operating within this territory, full citizens hold recognized standing.
The Xi-Amaru Republic does not require federal recognition to exercise this authority. UNDRIP Articles 3, 4, and 33 and ADRIP Articles I, III, and XXI establish it independently. A Xi-Amaru Native American is not an illegal person within the territory. They are a citizen of a self-governing Indigenous nation whose jurisdiction coexists within the United States — the same structure that has governed Indigenous peoples and states in relation to each other since before federal recognition existed as a concept.
The Indian Citizenship Act of 1924 adds to the domestic legal record that dual standing — Indigenous national citizenship coexisting with legal presence in the United States — has long been recognized in this land. The foundation is the same for every Xi-Amaru Native American: God-given governing authority, confirmed in international law, exercised through the citizenship system the Xi-Amaru Republic has built.
V. WHAT THIS MEANS FOR STATE AND FEDERAL TAXES: THE PRACTICAL APPLICATION
When a person becomes a full Xi-Amaru Native American — through either the Tribal Citizenship Procedure or the ARK Citizenship Procedure — the following is true regardless of where they were born:
- Xi-Amaru Republic jurisdiction is their primary jurisdiction in matters of internal and economic governance, grounded in God’s authority over peoples and nations and recognized in UNDRIP Articles 3, 4, and 20 and ADRIP Articles III, XXI, and XXIX.
- Xi-Amaru taxation authority governs their income. Taxation follows jurisdiction. Xi-Amaru jurisdiction is primary. State and federal tax systems are not the governing framework for their financial life in the same way they are for those who fall solely under those jurisdictions.
- The Indian Citizenship Act of 1924 reinforces in domestic law that Indigenous national citizenship and legal presence within the United States coexist. For every Xi-Amaru Native American — wherever they were born in the Americas — Xi-Amaru jurisdiction and the government-to-government relationship the Republic maintains provides recognized standing within this territory.
- Because the Xi-Amaru Republic is in its pioneer stage, internal tax obligations to the Republic are not currently a requirement. Xi-Amaru Native Americans pay for their services. That is enough. Build your family first. Pour back into this system when you are fit to do so.
- Both citizenship pathways carry the same protection. Full citizenship through the Tribal Citizenship Procedure and full citizenship through the ARK Citizenship Procedure produce the same dual status. Both place the citizen under Xi-Amaru jurisdiction as primary. Both carry the same tax protection.
This is not a loophole. This is not a technicality. This is the lawful operation of a governing authority that God established, that the international community documents, and that the Xi-Amaru Republic exercises on behalf of every Xi-Amaru Native American — wherever they were born, however their lineage was disrupted, and whatever path brought them into this jurisdiction.
VI. HOW THE TAX PROTECTION WORKS IN PRACTICE: THE NAE SYSTEM
Dual status and the tax protection it carries activate upon completion of the full Tribal Citizenship Procedure or ARK Citizenship Procedure. Tribal Screening is the prerequisite first step for those with Indigenous lineage. ARK Eligibility is the prerequisite first step for those aligning through Christian faith and Kingdom culture. Temporary national status received after either step is valid for 14 months and must be followed by the full Citizenship Procedure. The tax protections of dual status do not activate at the temporary national status stage.
Upon approval of full citizenship, the Aboriginal Ministry of Justice issues the Citizenship Certificate, Member ID, and Tax Exempt ID for adult citizens. These instruments formally assert Xi-Amaru jurisdiction in the employment context through the Native American Employment (NAE) system:
- The Tax Exempt ID identifies the citizen’s Xi-Amaru national status and establishes their exemption standing
- The AMJ NAE Status Verification Form is completed by the employer to formally acknowledge the citizen’s verified Xi-Amaru Native American citizenship and exempt status
- A completed IRS Form W-4 claiming exempt status adjusts withholding in accordance with the citizen’s Xi-Amaru jurisdictional standing
If an employer refuses to honor these documents, UNDRIP Article 17(3) establishes that Indigenous individuals have the right not to be subjected to any discriminatory conditions of labor and employment. ADRIP Article XXVII affirms the same under the OAS framework. The Aboriginal Ministry of Justice issues formal NonCompliance Notices and provides governmental engagement on behalf of citizens whose rights are not honored.
UN Doc. A/61/L.67, Art. 17(3) — https://www.un.org/development/desa/indigenouspeoples/wp-content/uploads/sites/19/2018/11/UNDRIP_E_web.pdf
OAS AG/RES. 2888 (XLVI-O/16), Art. XXVII — https://www.oas.org/en/sare/documents/DecAmIND.pdf
VII. FREQUENTLY ASKED QUESTIONS
IS SOMEONE BORN ELSEWHERE IN THE AMERICAS, WHO CURRENTLY RESIDES WITHIN THE UNITED STATES, ELIGIBLE FOR XI-AMARU CITIZENSHIP AND ITS TAX PROTECTIONS?
Yes, if they meet the qualifications. The Xi-Amaru Republic’s governing authority to determine its own membership is not bounded by birth location. It is grounded in UNDRIP Article 33 and ADRIP Article I, which establish that Indigenous peoples determine their own membership in accordance with their own customs and institutional procedures.
Someone born elsewhere in the Americas who resides within the United States and qualifies through either the Tribal Citizenship Procedure or the ARK Citizenship Procedure comes under Xi-Amaru jurisdiction and holds the same dual status and tax protections as any other Xi-Amaru Native American. Residency within the territory, alignment with our qualifications, and completion of the citizenship process are what govern — not birthplace.
WHERE DOES THE XI-AMARU REPUBLIC’S GOVERNING AUTHORITY ACTUALLY COME FROM?
It comes from God. The Xi-Amaru Republic was founded through divine instruction. We believe God preserved our people and established our right to govern ourselves as a nation. UNDRIP and ADRIP are human instruments that document and recognize what God established. They are not the source. They are the record. The right to self-determination of peoples is written into the nature of humanity by God — every governing institution in history has exercised it on that basis, including the United States.
DOES A PERSON NEED INDIGENOUS LINEAGE TO COME UNDER XI-AMARU JURISDICTION?
No. The Xi-Amaru Republic operates two citizenship pathways. The Tribal Citizenship Procedure is for those whose lineage connects to the Indigenous peoples of the Americas — including those whose lineage was disrupted through colonial misclassification.
The ARK Citizenship Procedure is for those who align through Christian faith and Kingdom culture, regardless of lineage. UNDRIP Article 33 establishes that the Xi-Amaru Republic holds the right to determine its own membership in accordance with its own customs and institutional procedures. Both pathways are exercises of that right.
WHAT IS THE ROLE OF THE INDIAN CITIZENSHIP ACT OF 1924 IN THIS FRAMEWORK?
The Indian Citizenship Act of 1924 establishes in domestic U.S. law that Indigenous national citizenship and legal presence within the United States coexist — one does not impair the other. It is a domestic reference point that reinforces that dual standing — holding citizenship in an Indigenous nation while living within the United States — is a lawful and established concept within this land.
But the foundation of Xi-Amaru jurisdiction is not the Indian Citizenship Act. It is the God-given authority of a governing nation to extend standing to people within its territory, confirmed by UNDRIP Article 33 and ADRIP Article I.
Every Xi-Amaru Native American — regardless of where they were born in the Americas — holds recognized standing within this territory through Xi-Amaru jurisdiction and the government-to-government relationship the Republic maintains. No Xi-Amaru Native American is an illegal person in this territory by virtue of their citizenship. They are a citizen of a self-governing nation whose jurisdiction coexists within the United States.
WHERE CAN I READ THE PRIMARY SOURCE DOCUMENTS?
ADRIP — https://www.oas.org/en/sare/documents/DecAmIND.pdf
Begin your citizenship process at aboriginalministryofjustice.org/citizenship-pathway
Contact us at in**@*************************ce.org or call (844) 394-3706.
