And the above illustrates why it's hard to debate this topic. I just cited the legislation, yet the response is that there is no legislation. Although I cited the acts currently in effect, there are Internal Revenue Acts going back to 1861.
The
site I linked to gives citations of hundreds of cases where tax protesters have lost.
Speaks nothing about mandatory Income Tax
Section 1 says "There is hereby imposed on the taxable income of..." and lists a bunch of categories then "a tax determined in accordance with the following table". Since these categories apply to all persons living in the US (even non-citizens), I have to call that a tax.
You are right that there's no tax on labor, but it doesn't mean what you want it to mean. I labored a full day for Habitat for Humanity, and didn't owe one cent of tax on that labor. The tax is on what you earn for the labor, not the labor itself. You can work all you want for free and not owe any taxes.
I am familiar with the documentary you mention. They make the same arguments contrary to the Constitution, the laws passed by Congress, and the cases decided by the judiciary. Even I accepted that income taxes were a bad thing, they'd still be legal.