Are U.S. citizens lawfully required to pay federal income tax?

I was telling a man about the documentary Freedom to Fascism and that former IRS employees quit their job because they couldn't find a law that required a U.S. citizen to pay federal income tax.

This man claims to be knowledgeable in the law. He replied that the law does exist. Here is what he had to say:

"I am familiar with the conspiracy theories.

Congress DOES have the power to lay and collect taxes. That is exactly the language conferred by the Consitution. You want the codes? Here are the codes you asked for:"

26 USC Sec. 1

TITLE 26 - INTERNAL REVENUE CODE

Subtitle A - Income Taxes

CHAPTER 1 - NORMAL TAXES AND SURTAXES

Subchapter A - Determination of Tax Liability

PART I - TAX ON INDIVIDUALS

-HEAD-

Sec. 1. Tax imposed

-STATUTE-

(a) Married individuals filing joint returns and surviving spouses

There is hereby imposed on the taxable income of -

(1) every married individual (as defined in section 7703) who

makes a single return jointly with his spouse under section 6013,

and

(2) every surviving spouse (as defined in section 2(a)),

a tax determined in accordance with the following table:

If taxable income is: The tax is:

--------------------------------------------------------------------

Not over $36,900 15% of taxable income.

Over $36,900 but not over $5,535, plus 28% of the excess over

$89,150 $36,900.

Over $89,150 but not over $20,165, plus 31% of the excess

$140,000 over $89,150.

Over $140,000 but not $35,928.50, plus 36% of the excess

over $250,000 over $140,000.

Over $250,000 $75,528.50, plus 39.6% of the

excess over $250,000.

--------------------------------------------------------------------

(b) Heads of households

There is hereby imposed on the taxable income of every head of a

household (as defined in section 2(b)) a tax determined in

accordance with the following table:

If taxable income is: The tax is:

--------------------------------------------------------------------

Not over $29,600 15% of taxable income.

Over $29,600 but not over $4,440, plus 28% of the excess over

$76,400 $29,600.

Over $76,400 but not over $17,544, plus 31% of the excess

$127,500 over $76,400.

Over $127,500 but not $33,385, plus 36% of the excess

over $250,000 over $127,500.

Over $250,000 $77,485, plus 39.6% of the excess

over $250,000.

--------------------------------------------------------------------

(c) Unmarried individuals (other than surviving spouses and heads

of households)

There is hereby imposed on the taxable income of every individual

(other than a surviving spouse as defined in section 2(a) or the

head of a household as defined in section 2(b)) who is not a

married individual (as defined in section 7703) a tax determined in

accordance with the following table:

If taxable income is: The tax is:

--------------------------------------------------------------------

Not over $22,100 15% of taxable income.

Over $22,100 but not over $3,315, plus 28% of the excess over

$53,500 $22,100.

Over $53,500 but not over $12,107, plus 31% of the excess

$115,000 over $53,500.

Over $115,000 but not $31,172, plus 36% of the excess

over $250,000 over $115,000.

Over $250,000 $79,772, plus 39.6% of the excess

over $250,000.

--------------------------------------------------------------------

(d) Married individuals filing separate returns

There is hereby imposed on the taxable income of every married

individual (as defined in section 7703) who does not make a single

return jointly with his spouse under section 6013, a tax determined

in accordance with the following table:

If taxable income is: The tax is:

--------------------------------------------------------------------

Not over $18,450 15% of taxable income.

Over $18,450 but not over $2,767.50, plus 28% of the excess

$44,575 over $18,450.

Over $44,575 but not over $10,082.50, plus 31% of the excess

$70,000 over $44,575.

Over $70,000 but not over $17,964.25, plus 36% of the excess

$125,000 over $70,000.

Over $125,000 $37,764.25, plus 39.6% of the

excess over $125,000.
[END EXCERPT]
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26 USC Sec. 7202

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle F - Procedure and Administration

CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES

Subchapter A - Crimes

PART I - GENERAL PROVISIONS

-HEAD-

Sec. 7202. Willful failure to collect or pay over tax

-STATUTE-

Any person required under this title to collect, account for, and

pay over any tax imposed by this title who willfully fails to

collect or truthfully account for and pay over such tax shall, in

addition to other penalties provided by law, be guilty of a felony

and, upon conviction thereof, shall be fined not more than $10,000,

or imprisoned not more than 5 years, or both, together with the

costs of prosecution.

----------------------------------------------------------------------------------

26 USC Sec. 7204

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle F - Procedure and Administration

CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES

Subchapter A - Crimes

PART I - GENERAL PROVISIONS

-HEAD-

Sec. 7204. Fraudulent statement or failure to make statement to

employees

-STATUTE-

In lieu of any other penalty provided by law (except the penalty

provided by section 6674) any person required under the provisions

of section 6051 to furnish a statement who willfully furnishes a

false or fraudulent statement or who willfully fails to furnish a

statement in the manner, at the time, and showing the information

required under section 6051, or regulations prescribed thereunder,

shall, for each such offense, upon conviction thereof, be fined not

more than $1,000, or imprisoned not more than 1 year, or both.

-SOURCE-

(Aug. 16, 1954, ch. 736, 68A Stat. 852.)