By definition, taxes are not voluntary.
Discussion
You have to see if Title 26 has been promulgated into the Federal register. Also, why does Title 27 enforce Title 26?
A Maxim of Equity -
"Equity Does Not Aid A Volunteer"
I kind of don't understand title 27's relevance as it covers intoxicants not tax. Either way my point being the difference between charity and taxation is the compulsion by force. Taxes are, by definition, compelled and therefore not voluntary. Regardless of law or the complicity of the individual.
Yes, agreed. The concept of taxes is based in violence.