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be under martial law jurisdiction, therefore, the federal personal income tax is collected under a military venue within a martial law jurisdiction using Federal Reserve notes. The creation of ten federal regional areas under the Social Security Act established the military venue covering the entire United States, which is equivalent to a military base. This legal perspective comes from the Supreme Court ruling in Dyer v. Turner (1969), and underscores the connection between federal taxes, Federal Reserve notes, martial law jurisdiction, and military venues.