US Government is a foreign government with respect to a State...

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"United States" is the "District of Columbia" incorporated.

"The United States government is a foreign corporation with respect to a State"
Volume 20: Corpus Juris Sec. § 1785,

Also: NY re: Merriam 36 N.E. 505 1441 S. 0.1973, 14 L. Ed. 287

In UNITED STATES CODE, Title 28,
in Section 3002 Definitions,

it states the following:

(15) "United States" means—

(A)
a Federal corporation;