JM

[Dale Eastman]

Abridged for clarity

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?

Title 26 section 1 and 61

I am VERY SPECIFIC about the words I use.

Are you "ignorant" or are you "dishonest"?
My snarky question is not valid until I learn if you are one of "them".
So, for the moment I will assume you are not one of "them".
Thus I assume you are simply nescient. (not having knowledge about something: a nescient interpretation of the facts).
Nescient simply means "You don't know." Ignorant means you choose to NOT know.
Nescient also means, you don't know what you don't know.
Or in other words, you don't know what I know is a fact... Like what the other words of tax law actually are... And the effect of those other law's words have on §§ 1 and 61.

(You get credit for knowing of Section 1 and Section 61.)

Now the KEY word you missed is the word "LIABLE". If I am not "liable" for a tax on an item, how would I be required to pay said tax? How would I be required to pay a tax on my compensation for labor if I am "NOT LIABLE" for that tax?

I am going  to copy-paste my abridged quote of section 1. It is now your duty to insure my abridgement did not omit something of importance. Not pointing out such omission of something important is your agreement that I omitted nothing important.

TITLE 26 - INTERNAL REVENUE CODE
Subtitle A - Income Taxes
CHAPTER 1 - NORMAL TAXES AND SURTAXES
Subchapter A - Determination of Tax Liability
PART I - TAX ON INDIVIDUALS
Sec. 1. Tax imposed
(a) Married individuals filing joint returns and surviving spouses
There is hereby imposed on the taxable income of -
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse under section 6013, and
(2) every surviving spouse (as defined in section 2(a)), a tax determined in accordance with the following table:
If taxable income is: The tax is:
[table omitted]

(b) Heads of households
There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following table:
If taxable income is: The tax is:
[table omitted]

(c) Unmarried individuals (other than surviving spouses and heads of households)
There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following table:
If taxable income is: The tax is:
[table omitted]

(d) Married individuals filing separate returns
There is hereby imposed on the taxable income of every married individual (as defined in section 7703) who does not make a single return jointly with his spouse under section 6013, a tax determined in accordance with the following table:
If taxable income is: The tax is:
[table omitted]

(e) Estates and trusts
There is hereby imposed on the taxable income of -
(1) every estate, and
(2) every trust,
taxable under this subsection a tax determined in accordance with the following table:
If taxable income is: The tax is:
[table omitted]

Where in section 1 is a liability imposed on a person to pay one of those 5 classes of tax?

You also errantly mentioned § 61

     Title 26 - INTERNAL REVENUE CODE
    Subtitle A - Income Taxes
    CHAPTER 1 - NORMAL TAXES AND SURTAXES
    Subchapter B - Computation of Taxable Income
    PART I - DEFINITION OF GROSS INCOME, ADJUSTED GROSS INCOME, TAXABLE INCOME, ETC.
    §61. Gross income defined
    (a) General definition
    Except as otherwise provided in this subtitle, gross income means all income from whatever source derived, including (but not limited to) the following items:
    (1) Compensation for services, including fees, commissions, fringe benefits, and similar items;
    (2) Gross income derived from business;
    (3) Gains derived from dealings in property;
    (4) Interest;
    (5) Rents;
    (6) Royalties;
    (7) Dividends;
    (8 ) Annuities;
    (9) Income from life insurance and endowment contracts;
    (10) Pensions;
    (11) Income from discharge of indebtedness;
    (12) Distributive share of partnership gross income;
    (13) Income in respect of a decedent; and
    (14) Income from an interest in an estate or trust.

Now for the edification of yourself an any other reading this dialog... Here's what a law imposing a liability looks like:
Sec. 5005. Persons liable for tax
(a) General
The distiller or importer of distilled spirits shall be liable for the taxes imposed thereon by section 5001(a)(1).

The taxes imposed in subtitle a follow the same form. There are liability statutes that clearly define who is made liable for § 1 taxes.

I have found and read with my own eyes, the law that makes the following classes of person liable for the income tax imposed in section 1 "by clear and unequivocal language".

    Estate or trust fiduciary.
    Partner in a partnership.
    Nonresident alien individual.
    Alien individual resident in Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands.
    Chapter 3 withholding agent.
    Chapter 4 withholding agent.

I am none of the above. Most people are none of the above as well.

The preceding classes of person are specifically pointed out as being required to pay (made liable for) the income tax imposed in section 1. This liability is imposed in language that is just as clear and unequivocal as the distilled spirits tax liability you were shown previously. This liability is not implied. There is no doubt and there is no question that those classes of person are liable for the section 1 income tax.