definitions matter. It is quite simple to understand the convoluted laws of this land they put the code by giving definitions of terms used. Once you learn that you can decipher this nonsense. For example Federal Employee Return does not refer to a Federal tax form that is required by ALL employed persons to fill out. It is literally for FEDERAL EMPLOYEES only. Tax preparers are not going to tell you this because they are ignorant of the law. Their training is in preparing taxes, NOT knowing the law. You are free. Time to act like it.