[lallysingh]

The IRS is only writing its definitions for the sake of people in the US. That's presumed from context. Otherwise, why care what the IRS has to say?

[EdTsft]

Because Stellar is using that term in a document they're asking me to agree to and it seems likely that their intended meaning is similar to the IRS definition. But I'm not 100% sure that it's meant to exclude (almost) all non-Americans which is why I'm asking.