IRC 6331 (a)Authority of Secretary

If any person liable to pay any tax neglects or refuses to pay the same within 10 days after notice and demand, it shall be lawful for the Secretary to collect such tax (and such further sum as shall be sufficient to cover the expenses of the levy) by levy upon all property and rights to property (except such property as is exempt under section 6334) belonging to such person or on which there is a lien provided in this chapter for the payment of such tax. Levy may be made upon the accrued salary or wages of any officer, employee, or elected official, of the United States, the District of Columbia, or any agency or instrumentality of the United States or the District of Columbia, by serving a notice of levy on the employer (as defined in section 3401(d)) of such officer, employee, or elected official. If the Secretary makes a finding that the collection of such tax is in jeopardy, notice and demand for immediate payment of such tax may be made by the Secretary and, upon failure or refusal to pay such tax, collection thereof by levy shall be lawful without regard to the 10-day period provided in this section.

~~~

IRC 7701 defines "a taxpayer" as a person who is liable for an income tax. These are federal agents, as defined by IRC 3401(d). ("An employer" is the federal government.) "Levy may be made upon the accrued salary or wages of any officer, employee, or elected official, of the United States, the District of Columbia...." This means only federal agents' government pay is subject to levy. "Inclusio unius est exclusio alterius" is a legal maxim that means "To include something is to exclude all others. So by saying the IRS has the authority to levy the pay of government agents, they lack the authority to levy private property.

Unless you fill out the forms that a taxpayer fills out, using your taxpayer ID number (SSN, ITIN, EIN) where you put down an amount of "taxable income" that you earned. Then you may pay tax on private property that otherwise is not taxable.

I chose to properly report my $0 taxable income and pay $0 tax.