*That is a good one. I bolded some of your text for emphasis. So sly, so tricky they are... They infer 'individual' or 'person' yet use the TERM 'taxpayer.' The IRS would prefer that everyone be a 'taxpayer' - although by having this special definition, it is plainly obvious that there must be those who are NOT 'taxpayers.' Same thing goes for 'employee', 'wages', 'trade or business', 'employer', etc. If those were just the common WORDS, no special definitions would be needed. Neither would a huge part of the code. They could just say, 'anyone who makes any money from any source owes income tax. Every receipt of any valuable thing in any form is taxable income.' That would be a very short (and oppressive) IRC, no?
Umm, well, that is the simple version of what it says Sparky, but it takes tens of thousands of pages to keep up with all the "what it really means" people like your fearless (and convicted felon) leader, so they had to clarify a little...