No, Bells strategy is that if you're an American, working domestically for a domestic company, you're not liable for income tax, because the CFR states that only noncitizens working in the US constitute the source of revenue that the 16th amendment cites.
The complete explanation treatise tracing the law back to the CFR is here, here and here. I posted it some time back to see if anyone out here coulds spot any flaw in it. No one has to date. But then no one wants to read it. It's not an easy read.
I did not write the treatise.
Readers familiar with the motion picture "The Sting" may recall that the cornerstone of the successful 'Sting' (fraud) was that the victim had to be unaware at the end of it all that they had been defrauded. Even if told, they would refuse to believe they had been dudded (conned).
"Sec. 63. Taxable income defined
(a) In general -
the term "taxable income" means gross income minus the deductions allowed by this chapter
" [26 USC § 63]
In other words, when someone determines his "gross income," and then subtracts all legal deductions, the remainder is "taxable income."
So far, so good--but that's what the guy who jumped off the roof of the Sears Tower said as he went past the 80th floor.
The law specifically defines "gross income" in the following section of the statutes:
"Sec. 61. Gross income defined
(a) General definition -
gross income means all income from whatever source derived, including (but not limited to) the following items:" [26 USC § 61]
This section then lists "items" of income such as interest, compensation for services, etc.
So far, so good...
This is the point at which many tax "experts" err, either by assuming that the "items" of income listed constitute "sources" of income, or by assuming that "from whatever source derived" means that all of the "items" of income listed, regardless of where they come from, are subject to the "income tax." Both of these assumptions are incorrect. (The difference and relationship between "items" and "sources" will be explained below.)
And here is the problem.
The "sources" or "items" of income are not taxed. The income ITSELF is taxed.