“A person who does business for himself is engaged in the operation of a sole proprietorship. Anyone who does business without formally creating a business organization is a sole proprietor. Many small businesses operate as sole proprietorships. Professionals, consultants, and other service businesses that require minimum amounts of capital often operate this way. A sole proprietorship is not a separate legal entity, like a partnership or a corporation. No legal formalities are necessary to create a sole proprietorship, other than appropriate licensing to conduct business and registration of a business name if it differs from that of the sole proprietor.

Because a sole proprietorship is not a separate legal entity, it is not itself a taxable entity. The sole proprietor must report income and expenses from the business on Schedule C of her or his personal federal income tax return.” This means that ALL income that “passes through” that business is tax exempt and since I am not the sole proprietor, I have no “personal income” and thus, no personal income tax liability. All the income is “business income” under the control of the “accountholder” which of course IS me and no tax filings are required whatsoever.
"accountholder" is like a trustee; without ANY liability for the business and affairs of the NAME other than administration. It is the necessary living being who facilitates the "pass-through" business transactions for the entity. 'Trustee' (accountholder) is NOT liable for any tax, fees, charges, etc. relating to the business of the NAME: he/she is an overseer or administrator.

Makes sense for those who understand that the NAME is not 'you'.

Where/who is the 'tax target' for the IRS in this scenario?