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.
You are extremely ill-informed. (Or maybe lying?)
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:
[snip]
The entire section only applies to those people who are filing returns. Period. Nobody else.