Can Lindsey Springer’s PRA (Paperwork Reduction Act) Defense Work Against Willful Failure to File Charges?
Posted by Tax Man - 03/12/09 at 10:12 pmTips & Tricks for Court member Carrol thinks with some modifications it can:
After Lindsey Springer was found guilty recently in spite of his Paperwork Reduction Act defense, Carrol delivered for our educationwhat I consider to be some excellent researchto my Tips & Tricks for Court group on Yahoo:
Springer only had a portion of what he needed. There is quite a bit more that would have made his defensemuch more convincing for the jury and the judge.
The IRS, the Commissioner of Internal Revenue and the Department of the Treasury are all legally obligated to also comply with the Privacy Act of 1974 and the Federal Register Act.
To comply with these, 2 Treasury Directives exist- TD 25-03 Subject: Filing Documents for Publication with the Office of the Federal Register; TD 25-04 Subject: The Privacy Act of 1974, As Amended.
In the Federal Register, the Revenue Service is legally obligated to fulfill the Paperwork Reduction Act.
Its not just the form that requires it, the regulations themselves are obligated by law to be published in the Federal Register.
Failure of the IRS to conform to the Federal Register Act means that they have not established general applicability and legal effect. re: 44 USC 1506, and 5 USC 553.
49 Stat. 501 Sect 5: “There shall be published in the Federal Register (1) all Presidential proclamations and Executive orders, except such as have no general applicability and legal effect or are effective only against Federal agencies or persons in their capacity as officers, agents or employees thereof; (2) such documents or classes of documents as the President shall determine from time to time have general applicability and legal effect; and (3) such documents or classes or documents as may be required so to be published by Act of the Congress: Provided, That for the purposes of this Act every document or order which shall prescribe a penalty shall be deemed to have general applicability and legal effect.”
I thought it a meaningful piece of work to see if I could confirm the regulations that give general applicability and lawful effect with regard to the 1040 form income section.
I gathered a list from 26 CFR 602.101 to pinpoint the approved regulations connected to the 1040 form income section. There are over100 of them.
If you would like to see the conclusion of Carrol’s research on this topic visit this post at my blog legalbearsblog.com.
If you want to become skilled at doing legal research like Carrol, get my Online Legal Research Video as a digital download and view it on your laptop. Save 50% by putting 1040 in the coupon code redemption box as you are checking out. Coupon code good for a limited time.
