A long standing source of fraud on the fine citizens of the States of the US, - making use of legal terminology (legalese) to confound, confuse & obscufate the fact that the FEDERAL INCOME TAX is a tax on FEDERAL INCOME; - N0T a general tax on natural persons living & working in common occupations.
Federal Judges recieve their PAY from the FEDERAL GOVERNMENT. Therefore, they earn FEDERAL INCOME (a taxable source as defined in section 863 of title 26 -- the income tax code). Therefore, they owe FEDERAL INCOME TAX.
A construction worker gets his pay from non federal contracts in the private sector of on of the several states (such as California). His "income" does not come from a FEDERAL source nor any of the few named in section 861 & operative sections of the Internal Revenue Code. Therefore, his compensation for labor done within that state (geography is a deciding factor too -- jurisdictional) is NOT taxable.
Prices shown in USD.