The IRS is correct.
Your misuse of the word "wants" is not correct.
This is not about what the IRS does or doesn't want.
The law requires the IRS to have to pay tax on your income from this business, whether or not they want you to do it. Even if they didn't want you to do it, they would still have to make you do it, because that's the law.
If you make a profit from self-employment, you must pay Social Security and Medicare taxes. Your SS and Medicare taxes is figured from your net profit. Your age, retirement status, or number of employees does not change this.
IRS wants you to pay self-employment tax which is Social Security and Medicare tax on self-employment earnings.
If your business is an S or C corp, yes. Otherwise, you'll pay self employment tax which is for ss and medicare.
You are making money, so you have to pay taxes.
You have to pay them for any salary that you pay yourself.
For yourself, yes.
of course, you are self employed