[Riodacat]

But at what point does the highest 1% start?

Somewhere between $120,000 and $200,000, I wager

Ummmmm, no.
The article clearly states that the top 1.3 million taxpayers (i.e. the top 1%) all have adjusted gross incomes GT $365K or more..

[Brilliant]

It doesn’t say that’s the top 1% though. Maybe that’s a fact they intended to put in, but forgot?