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U.S. Federal Income Tax

Subjugation by taxation

Income from Sources Within the U.S.

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Internal Revenue Code
Sec. 861. Income from sources within the United States

(a) Gross income from sources within United States
The following items of gross income shall be treated as income from sources within the United States:

(3) Personal services
Compensation for labor or personal services performed in the United States;

Code of Federal Regulations
From the U.S. Government Printing Office via GPO Access

Sec. 1.861-1 Income from sources within the United States.

(a) Categories of income. Part I (section 861 and following), subchapter N, chapter 1 of the Code, and the regulations thereunder determine the sources of income for purposes of the income tax. These sections explicitly allocate certain important sources of income to the United States or to areas outside the United States, as the case may be;
...
The statute provides for the following three categories of income:
(1) Within the United States. The gross income from sources within the United States, consisting of the items of gross income specified in section 861(a) plus the items of gross income allocated or apportioned to such sources in accordance with section 863(a).

This means that income from flipping burgers in the United States "shall be treated as income from sources within the United States". IRC section 861(a) and its associated regulation does not differentiate between our three burger flippers. Regardless of who is flipping the burgers in the U.S., the compensation is to be treated as income from sources within the United States.

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