First, we have to acknowledge using a taxpayer ID is voluntary. If a Citizen used a tax ID # to work, they then are 'taxpayers' subject liability outlined in the tax codes.

Since it's voluntary, I do not use #, I never receive year end 'tax' documents with a TAX ID # to calculate the tax due. "exempt" as it pertains to the tax code is for taxpayers being exempt from certain tax liability. I'm not exempt - I'm just NOT liable for any excise tax. People w/o a TAX ID are not listed in the statutes because they are legal 'nontaxpayers'. Federal term - not mine.

"A tax is a legal imposition, exclusively of statutory origin (37 Cyc. 724, 725), and, naturally, liability to taxation must be read in statute, or it does not exist."
[Bente v. Bugbee, 137 A. 552; 103 N.J. Law. 608 (1927)]

"…the taxpayer must be liable for the tax. Tax liability is a condition precedent to the demand. Merely demanding payment, even repeatedly, does not cause liability."
[Terry v. Bothke, 713 F.2d 1405, at 1414 (1983)]

Lots of 'taxpayers' have gone to jail for filing 'false tax returns', or foolishly not filing their tax returns. How these people claim they don't owe a tax - or paycheck is not subject to the tax, when they used a TAX ID number to begin with. Those people are crazy.