Are you an American citizen with a SS number?
You have to pay the tax.
There may be some exceptions, but I think that is the general rule.
However, what if you do not have income? What if you are not a citizen? The minimum federal filling requirement is around $10,000, depending on one's sex, age, and marital status. By law, a one ounce silver eagle coin is $1, and a one ounce gold eagle coin is $50.
So, one could bring in ~10,000 oz of silver, and still have no income.
Anyway, that's how it was explained to me.
Income is voluntary. Social Security is voluntary. But if you do have income, and you are a citizen with a SS number, the tax is mandatory.
Science from the Scripture
Hear, O Israel: YHUH our God YHUH one. And thou shalt love the YHUH thy God with all thine heart, and with all thy soul, and with all thy might.