After you read this chart it all comes down to this. There is no section in the internal revenue code that make a person liable for a income (revenue) tax. It is up to YOU to make the determination if you are liable or not. Remember "Voluntary compliance and self assessment" "self assessment" get it? You are the only one who can stick it to yourself.
26.1.861-8(a)(4) "sources or activities" are under "operative sections."
26.1.861-8(a)(4) "Statutory Grouping is Gross Income" from a specific "Source or Activity" which MUST FIRST be determined in order to arrive at Taxable Income.
26.1.861-8(a)(3) – "Class of Gross Income" is the Gross Income to which a specific deduction is definitely related to.
26.31.3402(p)(1) voluntary agreements – W4 can only be entered into with respect to amounts [received from items] under IRC sec. 61
26.1.1441-2 and IRC section 61 list items of Gross Income
26.1.861-8(a)(3) – "Items of Income" MUST definitely be related to a "class of Gross Income."
26.1.861(a)(5)(b)(1) – Allocation of Deductions – Deductions must be related to a "class of income."
26.1.861-8(a)(4) – Taxable income MUST originate from a specific "source or activity" under an "operative section."