Can Lindsey Springer’s PRA (Paperwork Reduction Act) Defense Work Against the Internal Revenue Service?
Tips & Tricks for Court researcher Carrol thinks with some modifications it can:
After Lindsey Springer was found guilty recently in spite of his Paperwork Reduction Act argument, Carrol delivered for our edification the following to my Tips & Tricks for Court group on Yahoo:
I think Springer only had a portion of the requirements. There is more that he appeared not to knowthat would have made his case much more successful.
The IRS, the Commissioner of Internal Revenue and the Department of the Treasury are all obligated by law to also comply with the Privacy Act of 1974 and the Federal Register Act.
In order 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 publication, the Revenue Service is compelled by law to conform to the Paperwork Reduction Act.
There are more than forms alone that require it, the regulations themselves are required to be made available in the Federal Register.
Failure of the Internal Revenue Service to abide by the Federal Register Act means that they have not established wide-ranging applicability and official 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.”
So I figured it a valuable exercise to see if I could confirm the regulations that give general applicability and lawful effect with regard to the 1040 form income section.
I composed a list from 26 CFR 602.101 to identify the legitimate regulations connected to the 1040 form income section. There are more than100 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.
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