(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:
I am not arguing that the income tax law doesn’t exist or isn’t lawful; and neither is Cryer. The real question is where in the code does it require HIM to pay it. If such a provision exists, the IRS should have no problem pointing it out.
If everyone was liable for taxes, Congress could simply clarify that fact. It appears the the IRS hasn’t even requested Congress to clarify the law.