Citizen accounts are issued to humans that are part of a market and can prove their membership via rule of law.
The United States may choose to limit citizen accounts to those with social security numbers.
A corporation may choose to issue citizen accounts to anyone alive. We think that geographic restrictions still make sense, but they are not a requirement.
In the most grand scheme, the citizens of the world may attempt to create a global corporation where any living person can be a citizen.
Citizen accounts have the power of veto over state accounts that they contribute taxes toward. They can also veto the issuing of funds from one domain account to its agency accounts.
A citizen account may also have the ability to elect a geographic location to establish a residency. Geographically based government entities can use this election to establish residency in the entity. This election can also qualify the citizen to participate in geographically based elections.