I am not a Tax Lawyer, Nor do I play Dan Evans on the internet.
I am not a Certified Public Accountant, Nor do I play Paul Thomas on the internet.
I am not an Enrolled Agent, Nor do I play Richard Macdonald on the internet.
DO NOT TAKE MY WORD FOR ANYTHING ON THIS PAGE.
Go look it up for yourself.
Everson, Olson, Hart fail to answer a simple question. Essentially the question is: Where in the tax code are individuals required to pay a federal income tax? Another version of this question is: What law makes me liable?
Wouldn't you think it should be easy for officials in the IRS to put their finger on the law that creates this requirement to pay 'income' taxes? Don't you find it curious that they did not?
Nevertheless, this is LAW we are dealing with and as such, the WRITTEN words of the law are the evidence of whether the law does reach out and touch any person. The written words of law tell us who is liable, when, and under what conditions we are liable.
The Internal Revenue (tax) Code as downloaded from the Government website is over 24 megabytes in size. My understanding is that in print the code is over 7,000 pages. It would have been nice if the heads of the IRS could have directed the public to the alleged law that everybody assumes is there, but never can be found. They didn't, so I must search through some 24 megabytes of Internal Revenue Code to find out if it indeed reaches out and touches myself.
There are also regulations that go hand in hand with the tax code to implement, and explain or 'interpret' the code. In the case of the IRC (Internal Revenue Code) otherwise known as 26 USC, the supporting regulations are known as 26 CFR (Code of Federal Regulations) and they explain in detail what, when, where, who, how, and sometimes why the tax statutes apply to any given thing, person, or situation. This is a good time to digress and include a pair of blurbs about the regulations:
And conversely, this means that the U.S. Code should be read together with any pertinent portions of the regulations.
The rules and regulations are to tell the citizen what the citizen needs to do regarding any requirements the U.S. Code might impose upon the citizen.
Since I am presuming to have fallen off the turnip truck just recently, I will open the IRC (Internal Revenue Code a.k.a. Title 26 USC (United States Code)) at the beginning and start reading at section 1 of the IRC. This section is cited as 26 USC 1, or 26 USC sec. 1, or even 26 USC §1.