Is the IRS required to follow the Constitution and tax laws?

QUESTIONS FOR REVIEW | 1. Is the Internal Revenue Service required to follow the Law as written in The United States Constitution regarding Direct Taxation? 2. Is the Internal Revenue Service required to follow the Law as written in Title 26, U.S. Code including, but not limited to, the definitions found therein? . 3. Does the Internal Revenue Service have the Lawful authority to ignore the Petitioner’s use of the proper I.R.S. forms, “Form 4852”, to rebut erroneous claims filed on Forms “W-2”, Form “1099-R” or Form “SSA1099”, made by a third party, to correct errors? 3. Absent any exercise of “privilege” is it Lawful to tax the Petitioner’s earnings? 4. Did The Fourth Circuit Court of Appeals err in denying the Petitioner the opportunity to defend this case?