Did Gowdy imply that Income Tax Return is voluntary?

This is a Committee Hearing that was Chaired by Trey Gowdy. Personally, I really like Trey and I believe that he truly fights for all of us. When I was listening to this, I perked up when he said and I'm paraphrasing "that the Law, in some instances, may require you to file an income tax return" or words to that effect.
I tried to find context but there was really nothing prior to this short clip. It was some type of Hearing during the Obama Administration. All I can do is find these nuggets and present them to you. You are the Jury. If I show you what they say in their own words, than I can't be labeled as a Conspiracy Theorist.
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