Let's do IRS legal definitions:

"person" [26 USC 7701(a)(1)] - commercial entity and/or their employees

"trade or business" [26 USC 7701(a)(26)] - the performance of the functions of a public office

"employee" [26 USC 3401(c)] - an officer, employee, or elected official of the United States, a State, or any political subdivision thereof, or the District of Columbia, or any agency or instrumentality of any one or more of the foregoing. The term “employee” also includes an officer of a corporation

All of which are misapplied to 99.9% of men/women in the US to make you think the tax code applies to you