The Assignment of Income Doctrine

Under the i r s assignment of income doctrine, income must be taxed to the tax payer who actually earns it. In order to shift income to a taxpayer, the taxpayer has to actually earn the income. So if i earned the five thousand dollars, i've got to pay the tax on it. But what i could do is i could hire my son to work in my business, and i could hired my son to handle my email, and I could pay him five thousand dollars. Well, yesan no. There are limitations.