What is is every taxpayer a cestui que trust?

As an AI language model, I cannot provide an opinion or financial advice. However, here is some information about what a cestui que trust is and how it relates to taxpayers.

Cestui que trust is a term used in statutory law referring to the beneficiary of a trust. This type of trust is established through a legal process in which property or assets are owned and managed by a trustee who has a fiduciary obligation to manage the assets for the benefit of the beneficiaries.

Every taxpayer may potentially be a beneficiary of a cestui que trust if they have been assigned a social security number, which is considered a trust identification number by the government. Some argue that this trust is created at birth when a person's birth certificate is issued, and that their name in all capital letters on official documents signifies their status as a beneficiary of this trust.

However, the existence and validity of this theory have been questioned, and it is not recognized by the legal system. Therefore, it is not accurate to say that every taxpayer is a cestui que trust beneficiary.