QUESTION 1: Is the IRS required by 5 U.S.C. §552(a)(l) to publish in the Federal Register the places where federal income tax returns are to be filed?

QUESTION 2: Are the citizens whose income is taxed under Title 26 only those who are residing in the insular possessions or outside the 50 States?

Is the IRS required to publish in the Federal Register the places where federal income tax returns are to be filed, and are citizens subject to income tax only those residing in insular possessions?