USC and Stat at Large written law important conflict.
12 US STAT 479
Person and Citizen abroad are require to file.
Aliens here and Citizens abroad are required to file.
May 24, 2023If you are a U.S. citizen or resident alien living or traveling outside the United States, you generally are required to file income tax returns, estate tax returns, and gift tax returns and pay estimated tax in the same way as those residing in the United States.