It's not about direct or indirect taxes! It's about gross income!
No gross income.....no liability! Is the're any mention of direct or indirect taxes in section 6020 under filing requirements?

The tax code is complicated for a reason. It went from 170 pages to over 17,000 pages for a reason. People want to throw all of these court cases which seems like a good idea at first. It's like a web. you want to struggle but the more you struggle the more tangled the web becomes. By making a complicated system even more complicated it plays into the strength of the oponent.

If you want to look at a Supreme Court case, look at Gould vs Gould.

I'm done for the day.