@sp1995 wrote:
Unfortunately, I re-read it and it says must:
Unfortunately, you're clearly not a lawyer so you really should refrain from reading the law or regulations and then posting "your take" on the aforementioned.
See https://www.law.cornell.edu/cfr/text/26/301.6011-2
Once again, what you are citing refers to INFORMATION RETURNS, not income tax returns. The regulation is only applicable to the former, NOT the latter (or perhaps you do not understand the difference between the two).
