FWIW, here is what the IRS has to say about this argument: https://www.irs.gov/privacy-disclosure/the-truth-about-frivolous-tax-arguments-section-i-d-to-e#cont

FWIW, here is what the IRS has to say about this argument: https://www.irs.gov/privacy-disclosure/the-truth-about-frivolous-tax-arguments-section-i-d-to-e#contentiond2 https://www.irs.gov/privacy-disclosure/the-truth-about-frivo...