Can you explain why a 'taxpayer' and a 'person' are DIFFERENT as they pertain to the Income Tax Regulations?

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Q. Can you explain why a 'taxpayer' and a 'person' are DIFFERENT as they pertain to the Income Tax Regulations? ...There is no document entitled the "Income Tax Regulations," so it would make little sense for me to try to explain anything about a document you made up. If you want to make up explanations regarding your "Income Tax Regulations," feel free..."

A. - You mistake a desire for a purposeful argument with stupidity. As you can see no one cares to play this word parsing game with you. Perhaps you will get somewhere if you get to the point of your argument. - For example if a law said: "

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