40 days of Frivolous Tax Arguments: Only foreign-source income is taxable.
The argument that there is no law that allows the government to impose a tax on income from within the United States is plain wrong. The tax rules say that all people in the United States, have to pay tax on income inside and outside the United States. There are provisions to prevent double taxation, so that if your earnings are taxed in a foreign country, you don’t get taxed again in the U.S.
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