This is not legal or tax paying advice, but "The U.S. tax code operates on a system of voluntary compliance. Some taxpayers have used the voluntary nature of the tax system to support their claims that they don't have to pay tax at all. However, it isn't the payment of the tax itself that is voluntary. Rather, it's the manner in which people submit their own taxes.

Voluntary taxation The nature of the voluntary tax system in the U.S. takes the calculation of taxes owed out of the hands of the federal government. You are responsible as an individual taxpayer to calculate what you owe. You're expected to voluntarily comply with the tax code by reporting what you owe to the government and paying the entire amount that you owe under the law.

https://turbotax.intuit.com/tax-tips/general/what-does-it-mean-that-taxes-are-voluntary/L5cjhVlhh

I allow employers to send my tax withholdings to the IRS (even though statutes to do such were never ratified by Congress). IRS Code is neither statute nor law, filing one's taxes on the other hand is voluntary.

In slang, "Don't start nothing, won't be nothing".

The second you sign your straw -man name to a return document you have volunteered your compliance to a tax code that has never been a statute nor law ratified by the US Congress.