This discussion about a "requirement" mentioned on page 2 of Schedule E for the 2018 Form 1040 (which apparently was not found on the 2017 Schedule E) makes me think of the question: To what extent does the Internal Revenue Service (that is, "the Secretary of the Treasury or his delegate") have the legal authority to "require" that a certain specific item of information be reported to the IRS, or that a particular record be kept?
Any person [ . . ] required by this title or by regulations made under authority thereof to make a return, keep any records, or supply any information, who willfully fails to [ . . . ] make such return, keep such records, or supply such information, at the time or times required by law or regulations, shall, in addition to other penalties provided by law, be guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than $25,000 ($100,000 in the case of a corporation), or imprisoned not more than 1 year, or both, together with the costs of prosecution [ . . . ]
--from 26 USC section 7203 (emphasis added).
Every person liable for any tax imposed by this title, or for the collection thereof, shall keep such records, render such statements, make such returns, and comply with such rules and regulations as the Secretary [of the Treasury or his delegate] may from time to time prescribe [ . . . ]
--from 26 USC section 6001 (emphasis added).
When required by regulations prescribed by the Secretary [of the Treasury or his delegate,] any person made liable for any tax imposed by this title, or with respect to the collection thereof, shall make a return or statement according to the forms and regulations prescribed by the Secretary. Every person required to make a return or statement shall include therein the information required by such forms or regulations.
--from 26 USC section 6011(a) (emphasis added).
Suppose the "Secretary of the Treasury or his delegate" promulgates an official Treasury regulation "requiring" filers of Federal income tax returns to include a statement listing every single cash receipt and disbursement for the year, regardless of how small, regardless of whether the receipt is taxable, and regardless of whether the disbursement is being claimed as a deduction. Would this be a legally binding requirement?
Much of the information that apparently is "required" by the official IRS forms and instructions is not specifically identified in the statutes or Treasury regulations.
Is there any legal limit to what the Secretary can "require" where the "requirement" is found in an official Treasury regulation, but not in the statutes?
And, is there any legal limit to what the Secretary can "require" where the "requirement" is found only in the forms and instructions, but not in any statute or official Treasury regulation?