26 CFR 602.101 - The Form Required
26 CFR 602.101 - The Form Required 
The Paperwork Reduction Act was passed in 1980. This act prohibits the government and its agencies from attempting to collect more information than is actually required by the letter of the law.
Under this Act, Section 602.101 was created in the Code of Federal Regulations for Title 26 in 1985, when the I.R.S. finally complied with its mandate to list ALL of the information collection requests (forms) required by any given code section, necessary to satisfy the legal requirements of that code section. This table is the complete legal authority for the IRS to request and demand information from individuals in the United States of America This table was prepared and provided by the I.R.S. itself.
PART 602 - OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT
Section 602.101. OMB Control numbers.
(a) Purpose.. This part collects and displays the control numbers assigned to collections of information in Internal Revenue Service regulations by the Office of Management and Budget (OMB) under the Paperwork Reduction Act of 1980. The Internal Revenue Service intends that this part comply with the requirements of .... (OMB regulations implementing the Paperwork Reduction Act), for the display of control numbers assigned by OMB to collections of information in Internal Revenue Service regulations....
1.23-5........ 1545-0074 ........ 1.6012-0........ 1545-0067 1.6012-1 ...... 1545-0074
This table clearly shows that the only Form required by Chapter 1, Sec. 1. Tax Imposed (the code section that imposes the income tax) carries the OMB Document Control number 1545-0067.
The OMB Document Control number assigned to Form 1040 is 1545-0074. (You can find the OMB Document Control number in the upper right hand corner of any Form 1040.) According to the law, and the I.R.S.'s own filings with the Office of Management and Budget (OMB), Form 1040 is NOT required from citizens to report their own income !!!
What form is required?
FORM 2555 - FOREIGN EARNED INCOME, carries the OMB Document Control number 1545-0067. Does that help ?
FORM 2555 IS THE ONLY FORM REQUIRED BY LAW, ACCORDING TO THE LAW, TO SATISFY THE INDIVIDUAL'S LIABILITY ESTABLISHED AND IMPOSED IN Sec. 1. Tax Imposed; THE CODE SECTION THAT IMPOSES THE INCOME TAX !
FORM 2555 STATES RIGHT AT THE TOP, IN BOLD LETTERS:
"FOR USE BY U.S. CITIZENS AND RESIDENT ALIENS ONLY"
Ever seen one ?
WOULD YOU LIKE TO SEE ONE ? Be sure to check the OMB Document Control Number in the upper right hand corner !
Now compare that with the OMB Document Control number in the upper right hand corner of a FORM 1040
Now you probably noticed that the NEXT LINE IN THE TABLE DOES REQUIRE 1545-0074. It relates to 1.23-5 NOT 1.1 (Chapter 1, Section 1), but what is 1.23-5 ?
1.23-5 Certification Procedures.
(a) Certification that an item meets the definiton of an energy-conserving component or renewable energy source property. Upon request of a manufacturer of an item....the Assistant Commissioner shall certify ... that :(1) the item meets the definition of insulation (see ........
What 1.23-5 relates to is the Renewable Energy Resource Credit. The table shows that If you wish to claim this credit on your tax return, YOU MUST USE FORM 1040 TO CLAIM THE CREDIT !
And there are a whole lot of other legal reasons why Form 1040 might be required, TO CLAIM CERTAIN DEDUCTIONS, CREDITS OR REFUNDS, BUT NOT TO SATISFY LIABILITY !
If you want to claim a refund, you MUST file a Form 1040 because it is the legal mechanism through which a refund is claimed !! (This is why they deceptively withhold from you when you are young and start working at your first job. You're young and naive, so they withhold more than is necessary; you get used to filing, TO GET A REFUND, NOT to pay the tax. Then when you get older, you've been filing Form 1040 all your life, so you continue doing what you did all along, IGNORANTLY. Because you're no longer filing to get a refund, NOW YOU'RE FILING TO PAY A TAX YOU'RE NOT LIABLE BY LAW TO PAY !
IF ALL YOU WANT TO DO IS SATISFY YOUR LIABILITY, YOU DO NOT USE FORM 1040.
CITIZENS USE FORM 2555 to satisfy liability, at least that's what the law says !
That's because, as far as individuals are concerned, THE INCOME TAX IS STILL JUST A FOREIGN TAX !
You may also have noticed that 6012-1 also requires Form 1040, BUT IN ASSOCIATION WITH WHAT TAXING STATUTE? In other words, 26 USC 6012 is an enforcement statute, NOT an imposing statute. It enforces the filing requirement for individuals established by ALL of the different code sections relating to individuals, BUT it does not expand the specific requirements of any given statute. The limitations of those specific requirements are shown in the table from 26 CFR 602.101. While 6012 can be used to enforce the filing requirements of both Section 1 and 1.23-5, it cannot be used to CRISS-CROSS the requirements between sections, which is, of course, exactly what the IRS does.
I know old habits are hard to break, and that all of this information doesn't agree with what you have been told to believe all of your life, and in fact, doesn't seem possible, but keep reading because the truth is far stranger than fiction and ...
IGNORANCE CAN BE ELIMINATED WITH KNOWLEDGE,
ITS STUPIDITY THAT REMAINS FOREVER !
THE TRUTH WILL SET YOU FREE ! 
FREEDOM is not Free!