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What law states you need to file a 1040 with the IRS?

Could someone point out the law in the US Code that says I have to file taxes. It seems no-one in the IRS knows where to find it.

Update:

No, no I am not talking about what form to file, but what law was passed by congress, sign by a president that requires me to file income taxes to the IRS.

Update 2:

No, no I am not talking about what form to file, but what law was passed by congress, sign by a president that requires me to file income taxes to the IRS.

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