OMB control number controversy Form 1040

one argument used tax protesters against legitimacy of 1040 form omb control number or paperwork reduction act argument. tax protesters contend form 1040 not contain omb control number issued u.s. office of management , budget under paperwork reduction act.

the relevant clauses of paperwork reduction act state that:

§ 1320.6 public protection.






(a) notwithstanding other provision of law, no person shall subject penalty failing comply collection of information subject requirements of part if:










(1) collection of information not display, in accordance §1320.3(f) , §1320.5(b)(1), valid omb control number assigned director in accordance act…










(e) protection provided paragraph (a) of section not preclude imposition of penalty on person failing comply collection of information imposed on person statute—e.g., 26 u.s.c. §6011(a) (statutory requirement person file tax return)…

the courts have responded omb control number arguments following arguments. 1) form 1040, u.s. individual income tax return has contained omb control number since 1981. 2) ruled in number of cases, absence of omb control number not eliminate legal obligation file or pay taxes.

cases involving omb control number argument include:

united states v. wunder

the united states court of appeals sixth circuit argues provisions on paperwork reduction act not relevant act applies information requests made after december 31, 1981 , tax returns starting 1981 contained omb control number.

united states v. patridge

the united states court of appeals seventh circuit rejected convicted taxpayer s omb control number argument stating finally, have no doubt irs has complied paperwork reduction act. form 1040 bears control number omb, other forms irs commonly distributes taxpayers. number has been constant since 1981 not imply omb has shirked duty.

united states v. lawrence

in case, irs agents had calculated mr. lawrence s tax liability had made error , discovered mr. lawrence owed less taxes determined. lawrence asked trial court order government reimburse him legal fees, trial court ruled against him. appealed united states court of appeals seventh circuit, contending government s conduct against him had been vexatious, frivolous, or in bad faith. , raising omb control number argument.

the united states court of appeals seventh circuit rejected omb argument stating that

according lawrence, paperwork reduction act of 1995 (pra) required internal revenue service display valid office of management , budget (omb) numbers on form 1040…. lawrence argues pra terms prohibits government imposing criminal penalty upon citizen failure complete form information request @ issue not comply pra... yet lawrence conceded @ oral argument no case circuit establishes such proposition, , in fact lawrence cites no caselaw jurisdiction holds. in contrast, government referenced numerous cases supporting position pra not present defense criminal action failure file income taxes.






^ 5 c.f.r. sec. 1320.6.
^ omb control number in upper right corner of page 1 of form. short forms, form 1040a , form 1040ez, bear omb control numbers.
^ 919 f.2d 34, 90-2 u.s. tax cas. (cch) paragr. 50,575 (6th cir. 1990).
^ united states v. patridge, 507 f.3d 1092, 2007-2 u.s. tax cas. (cch) paragr. 50,806 (7th cir. 2007), cert. denied, 552 u.s. ___, 128 s. ct. 1721 (2008).
^ judgment, page 2, docket entry 39, march 26, 2007, united states v. lawrence, united states court of appeals seventh circuit, no. 06-3205.