No court decision has ever imposed a tax. The IRS Restructuring and Act of 1998 requires IRS agents to file tax returns required by the Code or be subject to termination. Filing, however, is required by regulations not the Code. Regulations cannot require something not required by law. This is a correct statement.
Few people understand that the vast majority have no tax liability or filing requirement.
Since the Code cannot and does not require the filing of income tax returns criminal prosecutions should not occur to any person in the private sector not specifically licensed to pay an excise tax. Civil and criminal penalties are applicable only to those who are actually liable for federal taxation. Persons who are not liable for federal income taxes should not have to prove non-liability. There is no presumption of guilt. There is no presumption of income tax liability.