Dear IRS,
SCOTUS has said:
In the interpretation of statutes levying taxes it is the established rule not to extend their provisions, by implication, beyond the clear import of the language used, or to enlarge their operations so as to embrace matters not specifically pointed out. In case of doubt they are construed most strongly against the government, and in favor of the citizen." GOULD v. GOULD, 245 U.S. 151 (1917).
SCOTUS has said:
... [T]he well-settled rule ... the citizen is exempt from taxation unless the same is imposed by clear and unequivocal language, and that where the construction of a tax law is doubtful, the doubt is to be resolved in favor of those upon whom the tax is sought to be laid... SPRECKELS SUGAR REFINING CO. v. MCCLAIN, 192 U.S. 397 (1904)
SCOTUS has said:
If it is law, it will be found in our books; if it is not to be found there, it is not law.
Boyd v. United States, 116 U.S. 616, 627 (1886)
What statute in the Internal Revenue Code, using clear and unequivocal language as required by the Supreme Court, makes a private Citizen liable for subtitle A - income taxes on his or her domestically earned compensation for labor?
I often ask that question rhetorically because you don't know what you don't know.
In much shorter form: Show me the law?
You can't. Neither can the IRS.
That is because things that do not exist can not be shown.
Sec. 7701. Definitions
(a) When used in this title, where not otherwise distinctly expressed or manifestly incompatible with the intent thereof -
(14) Taxpayer
The term "taxpayer" means any person subject to any internal revenue tax.
The revenue laws are a code or system in regulation of tax assessment and collection. They relate to taxpayers and not to nontaxpayers. The latter are without their scope. No procedure is prescribed for nontaxpayers, and no attempt is made to annul any of their rights and remedies in due course of law. With them Congress does not assume to deal, and they are neither the subject nor object of revenue laws.
Long v. Rasmussen, 281 F. 236 (1922)
The term "taxpayer" in this opinion is used in the strict or narrow sense contemplated by the Internal Revenue Code and means a person who pays, overpays, or is subject to pay his own personal income tax. (See Section 7701(a)(14) of the Internal Revenue Code of 1954.) A "nontaxpayer" is a person who does not possess the foregoing requisites of a taxpayer.
FN3 of Economy Plumbing and Heating Co. v. U.S.,
470 F. 2d 585 (1972)
Let me point this out now. Your income tax is 100 percent voluntary and your liquor tax is 100 percent enforced tax. Now the situation is as different as day and night. Consequently, your same rules just will not apply...
-- Dwight E. Avis, Head of ATF --
IRS - House Ways and Means Subcommittee Hearings - 1953
If you are not "liable" for the income tax, you are not "subject to pay" the income tax.
If you are not "subject to pay" the income tax, you are not a "taxpayer".
If you are not a "taxpayer", then you are a "nontaxpayer".
A "nontaxpayer" is not the subject nor the object of revenue laws.
A "nontaxpayer" who is not the subject nor the object of the revenue laws is not under the jurisdiction of the IRS.