The way the STATE gets around God’s Law and thereby controls the People is by creating only an office, and not a real human.
This office is titled as “person” and then the legislature claims that you are filling that office.
Legislators erroneously now think that they can make laws that also control men.
They create entire bodies of laws – motor vehicle code, building code, compulsory education laws, and so on.
They still cannot control men or women, but they can now control the office they created. And look who is sitting in that office of a “person” — YOU.
Since corporations act only through their officers, employees, etc., the income tax statutes reach out to them when acting in their official capacities, but not as individuals.
This is the real purpose for Identifying Numbers -- cf. 26 CFR 301.6109-1(d)
[(D) An individual, whether U.S. or foreign, who is an employer or who is engaged in a trade or business as a sole proprietor should use an employer identification number as required byreturns, statements, or other documents and their related instructions.] & (g)
Special rules for taxpayer identifying numbers issued to foreign persons
https://www.law.cornell.edu/cfr/text/26/301.6109-1
and 26 USC 6331(a) and 26 CFR 301.6331-1, Part 4.