I don't know, Don. It made me think that perhaps the rich, who can afford Tax Attornies, may have used this as a way to avod paying taxes. Whatever the tax law is or isn't, it should apply to everyone. In my view, it is the duty of everyone who enjoys the benefits of a country, to contribute their fair share.
There is much unfairness. About the only thing we can do as citizens is to spread awareness of a problem. The only power we have is with our vote. Even with our vote we can be disappointed when we find that our leaders who try to fix problems, don't have the power without the support of congress. Voting for any President must include a congress that will give the President the power to act.
We who are retired and not subject to payroll deductions are not in a position to test it.
On FB, I simply asked the question as to whether there is a tax law, and to make reference to it. As yet, no one has responded. I googled it and found the website that I posted.