Unless you know what form 17A is, why it is needed, what a zero return is, why you can file it legally, what is income etc, etc it doesn't mean anything. There are no final rulings because as Chief Judge Carol Amon of the Federal District Court said to the IRS attorney "If Mr. (My last name) is correct, he wins the case". If that happened everyone would so she dismissed the case "without prejudice". It was a warning shot to the IRS to just leave me alone or they might have a problem, and they did. It goes in very deep. State court is a different argument. IRS Audit different tactic.
Equitare solum equitare amplius
At least two of us were interested, and I'd think others may have been as well. However, since cases dismissed without prejudice can be re-filed, I understand that you might not want to comment on a public forum. We probably get visitors who have no interest in motorcycles.
Unless you, the living soul, don't keep your money in banks, in any form whatsoever, work off the books, rent instead of own, or know how to file a UCC-1 against yourself, the fiction, it would be crazy to even contemplaye it. Here's just a hint of what I mean by how deep it goes. For fun give the 10 questions to your banker.
https://youtu.be/ZBeTcufNrzE
Equitare solum equitare amplius