[xzins]

There is no jurisdiction over non-US citizens working in foreign countries. Therefore, they are not ‘subject to the jurisdiction thereof’.

Because they aren’t SUBJECTS of the US in the first place.

[semimojo]

There is no jurisdiction over non-US citizens working in foreign countries. Therefore, they are not ‘subject to the jurisdiction thereof’.

If someone is required by US law to file a tax return our ability to enforce that law isn't affected by their citizenship status. It may be affected by geography, but that's true for citizens and non-citizens alike.

Again, can you give me an example of a law that we can enforce against citizens but not illegal aliens?