1. According to the U.S. Supreme Court in "Economy Plumbing & Heating v. US, 470 F2d. (1972)" decision, “Revenue laws relate to “taxpayers” [officers, employees, and elected officials of the federal government in “privileged” positions] and not to “non-taxpayers” [American Citizens]. The latter are without their scope. No procedure is prescribed for “non-taxpayers” and no attempt is made to annul any of their Rights or Remedies in due course of law. With them Congress does not assume to deal and they are neither of the subject nor of the object of the revenue laws (Internal Revenue Code).” [Emphasis and inserts added] My question: What federal statute (and implementing regulation) imposes a federal income liability on the average American Citizen who was born in and currently resides / works at employment of “common right” in one of the fifty states of the Union?