Can Lindsey Springer’s Paperwork Reduction Act Defense Work Against IRS Criminal Charges?
Tips & Tricks for Court member Carrol thinks with some modifications it can:
After Lindsey Springer was found guilty recently in spite of his use of his well researched Paperwork Reduction Act defense, Carrol enteredwhat I consider to be some excellent research I thought you should know aboutto my Tips & Tricks for Court group on Yahoo:
Springer only had a portion of what he needed. There is more that would have made his defensemuch more successful.
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.
In order 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, the Revenue Service is required to follow the Paperwork Reduction Act.
The form is not the only thing that requires it, the regulations themselves are required by law to be made available in the Federal Register.
Failure of the Internal Revenue Service to observe 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."
I considered it a advisable task to see if I could prove the regulations that give general applicability and legal effect with regard to the 1040 form income section.
I gathered a list from 26 CFR 602.101 to detect the legitimate 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.
If you want to become skilled at doing researchlike Carrol, get my Online Legal Research Video as a digital download and watch it on your notebook. Save 50% by putting 1040 in the coupon code redemption box as you are checking out. Coupon code good for a limited time.
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Tags: 1040, 26 CFR 602., 44 USC 1506, 5 USC 553, Commissioner, convicted, Department of the Treasury, Federal Register Act, form, found guilty, Internal Revenue, Internal Revenue Service, IRS, Lindsey Springer, Paperwork Reduction Act, PRA defense, Privacy Act of 1974, research