It all stems from an act of Congress, 44 U.S.C. 3500 – 3520, also known as the
"Paperwork Reduction Act" (PRA).
In Section 3512 of the Act, titled "Public Protection," it says that no person shall
be subject to any penalty for failing to comply with an agency’s collection of information
request (such as a 1040 form), if the request does not display a valid control number
assigned by the Office of Management and Budget (OMB) in accordance with the requirements
of the Act, or if the agency fails to inform the person who is to respond to the collection
of information that he is not required to respond to the collection of information request
unless it displays a valid control number.
In Section 3512 Congress went on to authorize that the protection provided by Section 3512
may be raised in the form of a complete defense at any time during an agency’s administrative
process (such as an IRS Tax Court or Collection and Due Process Hearing) or during a judicial
proceeding (such as Lawrence’s criminal trial *).
In sum, the PRA requires that all government agencies display valid OMB control numbers and
certain disclosures directly on all information collection forms that the public is requested
to file. There was a landmark case (*) where Lawrence's sole defense was he was not required
to file an IRS Form 1040 because it displays an invalid OMB control number. Seems trivial, but
then the underlying reasons are quite significant.
Government officials knew that if a case went to trial, it would expose the fraudulent,
counterfeit 1040. They also must have known that a trial would expose the ongoing conspiracy
between OMB and IRS to publish 1040 forms each year that those agencies knew were in violation
of the PRA. That would raise the issue that the Form 1040, with its invalid control number,
is being used by the Government to cover up the underlying constitutional tort -- that is,
the enforcement of a direct, unapportioned tax on the labor of every working man, women and
child in America.
Any information collection form, such as IRS Form 1040, which lacks bona fide statutory authority
or which conflicts with the Constitution, cannot be issued an OMB control number. If a control
number were issued for such a form, the form would be invalid and of no force and effect.
Under the facts and circumstances of the last 24 years, it is safe to say that IRS Form 1040 is
a fraudulent, counterfeit, bootleg form. Government officials responsible for this fraud should
be investigated and face indictment for willfully making and sponsoring false instruments.