The United States Code is law... passed by Congress.
Title 26 of the code requires you to file a return and pay taxes.
It may not be right, but it is the law currently on the books.
ehhhh.... The Internal Revenue Code is not the law. It only defines a contract between the IRS and the individual.
TITLE 26, UNITED STATES CODE SERVICE.
26 USC 7806(b) says that Title 26 is not the law. In other words, "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..." N.B. "legislative construction" means "law."
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Section 7806. Construction of Title.
(a) Cross references. The cross references in this title to other portions of the title, or other provisions of law, where the word "see" is used, are made only for convenience, and shall be given no legal effect.
(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.