SOURCE:  The Great IRS Hoax book, Section 6.4.16.

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The Paperwork Reduction Act of 1980 requires that every form used by the federal government to collect information from the public first be approved by the Office of Management and Budget (“OMB”).  The regulations at 26 C.F.R. § 602.101 contain a table listing the OMB-approved forms for each section of regulations.  The regulations at 26 C.F.R. § 1.1-1 are entitled “Income tax on individuals,” and correspond to 26 U.S.C. §1 (which imposes the “income tax”).  Up until 1995, the first line in this table identified Form 2555, “Foreign Earned Income,” as the only approved form under 26 C.F.R. § 1.1-1.  In 1995, after many “tax resistance” groups had become aware of this, the listing for “1.1-1” was removed from the list, in order to avoid “confusion,” according to the Department of the Treasury.  The process of applying for, and receiving OMB approval for a form makes the possibility of an error extremely remote.  The Department of the Treasury requested that Form 2555 be approved for 1.1-1, and the Office of Management and Budget approved it.  When the entry drew too much attention, it was removed.  At present no forms are approved for use with 26 C.F.R. § 1.1-1.