I think the point of this document is to point out that most of the "tax law" is actually unconstitutional, and if you attack from above via Constitutional Law perspective, you can ignore most of the IRS code because the IRS does not have Congressionally approved authority to create laws, nor Judicial authority to impose fines. (Ref. W. Virginia v EPA, 2022 SCOTUS ruling)

Plus payroll tax is theft of property in the form of a Federal direct tax on "labor capital" which is explicitly NOT ALLOWED per our Constitutional national/Federal dual sovereignty structure.

Note that theft of property is actually a Constitutional violation as well.