Findings and Conclusions:

·        Per the PRA, all government Forms requiring information from the general public mus have an OMB number, be referenced in the regulations and be approved by OMB.

·        Form 1040 has never been approved as the proper form to file an individual “income tax return.”  

·        Form 2555, “Foreign Earned Income” is the form specified in the regulations as the form to collect the information described in 26 CFR 1.1-1 (the income tax section).

Bottom Line:  Even to comply with the laws of the U.S., the IRS cannot, or will not cite its legal authority for Form 1040 and implicitly, the authority for the income tax itself.