Can Lindsey Springer’s Paperwork Reduction Act Defense Work Against Internal Revenue Service Criminal Charges?
Tips & Tricks for Court member Carrol thinks with some modifications it can:
After Lindsey Springer was found guilty recently in spite of hisPRA (Paperwork Reduction Act)argument, Carrol delivered for my groups considerationwhat I consider to be some excellent research I thought you could learn a lot fromto my Tips & Tricks for Court group on Yahoo:
Springer only had a portion of the requirements. There is more that would have made his defensemuch more effective.
The IRS, the Commissioner of Internal Revenue and the Department of the Treasury are all compelled by law to also comply with the Privacy Act of 1974 and the Federal Register Act.
To comply with these, 2 Treasury Directives are in place - 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 defer to the Paperwork Reduction Act.
The forms themselves are not the only thing that requires it, the regulations themselves are obligated by law to be printed in the Federal Register.
Failure of the IRS to adhere to the Federal Register Act means that they have failed to established broad applicability and lawful 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 considered it a sensible task to see if I could find out the regulations that give general applicability and legal effect with respect to the 1040 form income section.
I made a list from 26 CFR 602.101 to detect the approved regulations associated 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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