Let $X, Y$ be Hilbert spaces and $F:X \rightarrow Y$ smooth. Assume that $M := F^{-1}(0) \subset X$ is a smooth submanifold. Is it true that for any $x\in M$, the tangent space $T_xM$ is a Hilbert subspace of $\mathrm{ker} D_xF$?
Of course, if $0$ is a regular value of $F$, then by the implicit function theorem, $M\subset X$ is a smooth submanifold and $T_xM = \mathrm{ker} D_xF$.
What if $0$ is not a regular value?