No law has ever been made.
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This is a very interesting series of short videos (about 10-min each) on the subject: https://www.youtube.com/playlist?list=PLAkSTXk9sO0FE0cpDo3vWp_MvYV_tYkJO.
"Legal scholar David Myrland talks about how the government brazenly does not follow its own laws regarding taxation policies and procedures. He explains how the system has been rigged by the various branches of government to evade disclosure of what the laws really say, and how the government viciously punishes citizens who try to hold the government accountable to following the laws."