This feels directly related to my series of articles, so I will respond.

First, the point of my series was correcting the thing you are discussing, for the record. Because I'm seeing a lot of overpayment too.

Second, this:

"So, I'm publicly declaring that any upvote from me is a gift"

Won't hold up for even a second in any court and is not a viable strategy. Do not use it. You don't get to decide what a taxable gift is. Otherwise, nobody would need to pay income tax as we'd all have such benevolence from our employers, gifting us all the time. The IRS can easily prove that "work" went into any comment that can be upvoted, if they choose to call this income.

The most obvious hole in your gift suggestion is YOU do not give the gift, the blockchain does. You can't declare something a gift that doesn't come FROM you. You are merely the assigner of value, you do not PROCESS the transaction.

You would literally be better off just declaring nothing and trying to tax evade than use this argument.

Now, a direct SBD transfer from your account, that could be argued to be a gift.

I'm not saying your LOGIC is bad, but the courtroom is not based on logic but on "precedent".

Philosophically, I agree with the majority of what you are saying. However, I continue to LOL at the idea of private roads.

Yeah, I totally want TimeWarner Cable running the toll booth on the GWB.

The changes you seek would be better sought with the sword than with the pen.