Interesting but wrong. Wages cannot be income since they constitute part pof the costs to the employer.
The Constution, i.e. fundamental law does not state that the wages of those in so-called privileged positions should be taxed. Nor does
the 16th Amendment do that.
The key term in all of this is "income". Here's an example. I buy a rock for $100 and sell it for $150. The gain is $50--which
is a capital gain. It's that $50 that may be taxed.
The term "wages" is defined in USC26 but it does not appear in either of the 2 uses of "income" therein: "ordinary income"
and "gross income".
Since the term "gross income" involeves circular reasoning that leaves only "ordinary income" to go on. And its definition is
only about the gain from the sale or exchange of property. Unless one is a slave labor does not derive from property.
The reason why the IRS is cagey about the term "income" is that it is nowhere mentioned in the Constitution proper in the context
of taxation--either direct or indirect. And no amendment can contradict the Constitution without leading to major problems of
interpretation.




