It is citizenship and SSN that create a nexus of liability by taxation
. The 14th Amendment of the Constitution says that the debts and liabilities of the US will not be questioned i.e. section 4 of the 14th Amendment
I pretty much consider the UCC King's Law i.e. government. Although, I have read that the UCC is a descendant of Lex Mercantoria and the Negotiable Instrument Law.
I also have heard/read that the UCC is copyrighted by the Vatican (unsubstantiated).
Regards,
netwrkranger