If you dig into the CTA, you will find that the "persons" who are "required to file" are the same as in Title 26.
They did not create their own requirment, but used the Internal Revenue Code, section 7701(a) for their definitions.
This is very strange.
And 26 USC says that the "citizens" and "residents" required to file are District of Columbia citizens and residents.
Just shows that they cannot apply such a law to the People of the 50 States, so they disguise their real authority (only applying it to the federal territories).
If you dig into the CTA, you will find that the "persons" who are "required to file" are the same as in Title 26.
They did not create their own requirment, but used the Internal Revenue Code, section 7701(a) for their definitions.
This is very strange.
And 26 USC says that the "citizens" and "residents" required to file are District of Columbia citizens and residents.
Just shows that they cannot apply such a law to the People of the 50 States, so they disguise their real authority (only applying it to the federal territories).