Our government is entirely supported by excises, imposts, and duties. Every penny paid in income taxes goes straight to the communist central bankers who've usurped your vote and tricked you with your own ignorance. Your paying a thief, and giving them respect to boot. Let's talk about legal terminology a bit. The answer for the average American is no.
Liability is determined through a series of legal definitions.
When you define gross income you find that this means all renumeration coming from specific sources which are outlined, and detailed, and defined in the Code of Federal Regulations, which not many people bother to investigate. These three groups are Corporate officials, government employees, and people earning money from foreign earned income. They can't make it liable because to do so would violate the US Constitution's restriction against taxing domestic income directly without apportionment. They won't ever go to apportionment because that would limit the amount of money in taxes that they could gather without arousing the public's anger. When it's done our current way people don't see the hidden tax of inflation and the bankers can get away with murder.