No.432
Soviets were workers councils historically formed after the 1905 revolution in Russia, but they were also formed in Ireland during the Irish civil war. It's kind of like the inversion of going on strike. When a union goes on strike for better pay, better work conditions, etc, they stage a walkout and make their demands. Soviets however are an armed occupation of the workplace, with the declared intention of taking over the workplace and owning it, and the workers taking all the profit. Due to financialization it's practically impossible to pull off these days. If a bunch of workers took over a factory and kept working inside of it, and selling the products, and managing it like a co op, the profits would still go to the capitalist in the form of digital deposits of money. At least in the early 20th century when workers took over a factory they could actually sell the commodities produced there for physical cash and, barring the armed intervention of the police or military, the capitalist could do nothing about it.
These days I think it is more important to form labor unions, tenant unions, workers cooperatives, militias, mutual aid groups, and political parties separately to meet the modular needs of a revolutionary movement, and then to get these organizations to cooperate based on a democratic centralist plan, where they argue, vote, and then exercise discipline in carrying out the plan without self-sabotaging even if some people didn't get what they wanted in the vote. Although this is all fantasy and we're really just getting capitalism and climate change and endless war until tech bros finally automate enough stuff to kill off 90% of humanity due to "redundancy"