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Legal Formal Analysis of Compliance with the Paperwork Reduction Act

Introduction

NO EXPIRE DATE OMB Number Invalid (Duplicated W4, W4R, W4P, 1040x, 2555, 6848)

Compliance is mandatory per the Paperwork Reduction Act (PRA) 44 USC 3501. This document is considered bootleg, with no obligation to use or complete this form.

The Paperwork Reduction Act of 1995 (hereinafter referred to as "PRA") prohibits any individual from incurring penalties for failing to provide information on a collection request form unless such form displays a valid OMB control number. (Refer to 44 USC §§ 3501, 3507, and 3512.) These provisions afford "public protection" to citizens, who are entitled to rely on these legislative assurances.

Notice and Reliance

The Commissioner, through forms and instruction booklets from 1999 to 2025, has informed the public: "You are not required to provide the information requested on a form subject to the Paperwork Reduction Act unless the form displays a valid OMB control number." Declarant is entitled to rely on this statement and the provisions of the PRA of 1995.

Violations of the PRA

Numerous violations of the PRA of 1995 concerning Forms W-4, W-4R, W-4P, 1040X, 1040NR, 1040 2555, and 4868 were known to the IRS before attempting to deprive Declarant of property.

Title 44 USC § 3507(g)

Title 44 USC § 3507(g) prohibits "The Director" from approving a collection of information for more than three years. The OMB #1545-0074 has appeared on Form 1040(X,NR) from 1995 through 2025. Any changes to approved forms must be pre-approved. See § 3507()(3). Changes have been made annually since 1995 without statutory approval.

Non-Compliance with PRA Requirements

The forms the IRS claimed Declarant was legally required to file, but allegedly did not, fail to comply with the PRA of 1995 for reasons including, but not limited to:

  1. Lack of information on the legal right for the IRS to request information on Form 1040.
  2. Absence of explanation for why the IRS seeks the information.
  3. Failure to inform how the IRS intends to use the information.
  4. Omission of potential consequences if the IRS does not receive the information.
  5. Lack of clarity on whether the response is voluntary.
  6. Failure to state if the response is required to obtain a benefit.
  7. Absence of information on whether the response is mandatory under the law.
  8. Omission of the statute granting the IRS the legal right to request the information.
  9. Lack of information on the IRS's legal right under specific regulations or revenue procedures.
  10. Failure to assert that the IRS's legal right to request information is not subject to the PRA.

Judicial Precedents

The 1040 forms relevant to this case are subject to the PRA of 1995. They fail to comply with the PRA's mandates. The IRS's disregard for the PRA's requirements is evident by the appearance of OMB #1545-0074 on various forms since January 2006.

No court has determined that instruction booklets are subject to the PRA of 1995. In U.S. v. Dawes, 951 F.2d 1189, 1191 (10th Cir. 1991), the Court stated:

"The 1040 form is the information collection request which arguably must comply with the PRA. It is through the 1040 form that the government obtains all of the tax information it requires; the instructions and the regulations do not request any additional information. As such, they are not independent information collection requests subject to the provisions of the PRA."

Footnote 2 of Dawes is instructive:

"[fh2] In response to a question from the court during oral argument, counsel for the government indicated that the government did not have a unified federal position regarding this issue. Given the national scope affecting U.S. tax revenues, this posture is regrettable."

IRS's Non-Compliance

The IRS has placed OMB numbers on the 1040 form without notifying citizens that the form might not comply with the PRA of 1995. The IRS has adopted an ad hoc approach, presenting inconsistent claims across jurisdictions.

The PRA of 1980 prohibits the Director from approving a collection request for more than three years. The OMB #1545-0074 approved for the 1040 in 1980 has not been re-approved, rendering contrary arguments void.

In Salberg v. U.S., 969 F.2d 379 (7th Cir. 1992), the 7th Circuit stated:

"The Paperwork Reduction Act of 1980, 44 U.S.C. § 3501 et seq. (1988) (the PRA or the Act), was enacted in response to concerns about the federal bureaucracy's increasing burden on citizens and small businesses. The PRA requires federal agencies to submit all 'information requests' to the Office of Management and Budget (OMB) for approval. Information requests include 'tax forms, Medicare forms, financial loan applications, job applications, questionnaires, compliance reports, and tax or business records.' Dole v. United Steelworkers, 494 U.S. 26, 33, 110 S.Ct. 929, 933, 108 L.Ed.2d 23 (1990). If the Director of the OMB approves the information request, the Act requires assigning a control number. An agency may not collect information without the Director's approval and a control number displayed on the request."

44 U.S.C. § 3507 states that if an agency's information request lacks an OMB number, "no person shall be subject to any penalty for failing to maintain or provide information" to the agency.

Conclusion

Declarant is entitled to the protections granted by Congress through the PRA of 1995 and 1980. The IRS's failure to comply with the PRA's public protections renders any sanctions improper. Declarant has no obligation to file a bootleg form, including the 1040.

If the IRS insists on Declarant's obligation to file the 1040 or any other bootleg form, Declarant requires the following documentation:

  1. Documentation proving IRS Form 1040 is not subject to the 1995 PRA.
  2. Documentation authorizing any IRS representative to bypass PRA mandates.
  3. Documentation authorizing any IRS representative to violate Congressional mandates.

Declarant is not a tax protester or resister. Upon receipt of proper documentation, Declarant will comply with filing requirements and pay any lawful tax liabilities.

If the DEPARTMENT OF THE TREASURY, INTERNAL REVENUE SERVICE does not respond within 30 days, it will be presumed to agree with this letter and Declarant. This letter serves as evidence of Declarant's good-faith efforts to clarify any documents from the IRS.

Thank you for your cooperation.

Signature

IMPORTANT NOTICE

This document must be filed as a permanent part of the referenced name/account number and Internal Revenue Service Individual Master File (IMF) Records. This demand applies even if records/files have been deleted or substituted.

Notary

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