[Demidog]

Yes I will read the code with you but I cannot get past section 1 which clearly shows 1. All US citizens are taxable

No it doesn't say that. It says that the tax is imposed upon all who have "taxable income" and who are required to file a return. Section 1 implies no liability whatsoever. It is specifically limited to those who file returns.

[VRWC_minion]

Lets take it one at a time. Choose either the citizen argument or the income argument. Then lets read together what section 1 and its regulations say.

[VRWC_minion]

No it doesn't say that. It says that the tax is imposed upon all who have "taxable income" and who are required to file a return.

Two questions. For purposes of section 1, where is "taxable income" defined ? Where does section one put limits of only taxing someone required to file a return. The only occurance of the word "file" in section 1 is in under (g)7 and is only relevant to a child being required to file a return.

Section 1 implies no liability whatsoever. It is specifically limited to those who file returns.

I read "Imposes a tax" as equivalent to liable. So do the judges. However, technically speaking a person is not liable until a tax is assessed.

[VRWC_minion]

Bye for now. Family time.