Element	Definition
Word:	Required
Context:	26 U.S.C. §6012(a)(1)(A). Every individual having for the taxable year gross income which equals or exceeds the exemption amount, except that a return shall not be required of an individual -
Internal Rev. Code:	(undefined)
Black’s Law Dictionary:	Submission, obedience, conformance
Webster’s:	1) to demand; to ask or claim as by right or authority;..3) to order; to command; to call upon to do something.
Comment:	In my opinion, “required” means when one is compelled to do something by written authority; in this case, file a tax return.  Further, when something is “required” by law, there is usually a corresponding penalty attached for not doing the “required” act.

The word “required” does not necessarily mean “liable”.  To give you an example of how tricky the use of the above section 6012 of the Internal Revenue Code is, consider the following:

1.   The title of 26 U.S.C. §6012 says “Persons required to make returns of income “ BUT, the title of a code section cannot be interpreted as law by the following statute:

United States Code

TITLE 26 - INTERNAL REVENUE CODE

Subtitle F - Procedure and Administration

CHAPTER 80 - GENERAL RULES

Subchapter A - Application of Internal Revenue Laws Sec. 7806. Construction of title

b) Arrangement and classification

No inference, implication, or presumption of legislative construction shall be drawn or made by reason of the location or grouping of any particular section or provision or portion of this title, nor shall any table of contents, table of cross references, or similar outline, analysis, or descriptive matter relating to the contents of this title be given any legal effect. The preceding sentence also applies to the sidenotes and ancillary tables contained in the various prints of this Act before its enactment into law

2.  If you look inside the section, the section does not state who is “required” or “liable” to file returns, only who is not “required” to file.  It instead uses the term “shall be made” in 6012(a), which we will learn in the section on "shall" can mean “may be made”.