I am not a Tax Lawyer, Nor do I play Dan Evans on the internet.
I am not a Certified Public Accountant, Nor do I play Paul Thomas on the internet.
I am not an Enrolled Agent, Nor do I play Richard Macdonald on the internet.
DO NOT TAKE MY WORD FOR ANYTHING ON THIS PAGE.
Go look it up for yourself.
2005 Form 1040 instructions: Disclosure, Privacy Act, and Paperwork Reduction Act Notice: page 78:
If you are NOT liable for any tax, does this instruction require you to file a Form 1040?
If you are NOT legally obligated for any tax, does this instruction require you to file a Form 1040?
This IRC section creates no duty unless:
If one is "liable" and one has a regulatory duty imposed, then one is required to:
These duties can NOT be imposed if one is NOT liable under IRC section 6001. The authority to make regulations in regard to this IRC section is predicated upon one having a liability. No liability, no need to examine the regulations under this particular IRC section.
If you have had special notice by the Secretary of Treasury to make returns, render statements, and or keep records, you would know. We will return to the concept of this requirement of making returns to prove whether one is liable or not when we examine the actual regulations that require such returns.