I'm sure you can read section 1 and regulation 1.1 and see for yourself. They are rather clear to 99.9% of the people who read them. The .1% of those folks who think the fringe on a flag have something to do with the law can see all sorts of pretty colors in section 1 and reg 1.1. They can be treated by a good nuerosurgeon.
Tax protestors are hilarious, there are a cadre of them at another site that sell worthless currency to trade in, and run "free energy" scams and all kinds of grifting crap. One group, run by convicted felon John Kotmair will sell you all kinds of info to cheat on your taxes, but you have to send his patriot group unsigned money orders! People actually fall for it, its more fun to cheat than to do the right thing...