Although explicitly mandated by the PRA, the IRS will not, or can not, cite its legal authority for Form 1040 and implicitly, the authority for the income tax itself.

Form 1040 has never been approved by the OMB (Office of Management and Budget) as the proper form to file an "Individual Income Tax Return."

	Section Summary
	Question & Evidence Overview
	Findings & Conclusions
Questions 192 - 215

192. Admit that the Paperwork Reduction Act, 44 U.S.C. § 3501, et seq., mandates that forms and regulations of federal agencies that require the provision of information must bear and display OMB control numbers. 
     
     See 44 U.S.C. § 3501, et seq.
     Exhibit 113
     
     
193. Admit that 1 C.F.R. § 21.35 requires that OMB control numbers shall be placed parenthetically at the end of a regulation or displayed in a table or codified section. 
     
     See 1 C.F.R. § 21.35
     Exhibit 114
     
     
194. Admit that the following tax regulations contain OMB control numbers at the end of these regulations:
      

     26 C.F.R. §1.860-2	Exhibit #	115
     26 C.F.R. §1.860-4		116
     26 C.F.R. §1.897-1		117
     26 C.F.R. §1.901-2		118
     26 C.F.R. §1.1445-7		119
     26 C.F.R. §1.6046-1		122
     26 C.F.R. §1.6151-1		124
     26 C.F.R. §1.6152-1		125
     26 C.F.R. §1.9200-2		126
     26 C.F.R. §31.3401(a)(8)(A)-1		127
     26 C.F.R. §31.3501(a)-1T		128
     26 C.F.R. §301.6324A-1		129
     26 C.F.R. §301.7477-1		130

     
     
     

195. Admit that 26 U.S.C. § 6012 does not specify where tax returns are to be filed. 
     
     See 26 U.S.C. § 6012
     Exhibit 020
     
     
196. Admit that 26 U.S.C. § 6091 governs the matter of  where tax returns are to be filed. 
     
     See 26 U.S.C. § 6091
     Exhibit 115, 132
     
     
197. Admit that by the plain language of §6091, regulations must be promulgated to implement this statute. 
     
     See 26 U.S.C. § 6091
     
     
198. Admit that in 5 U.S.C. § 551, a “rule” is defined as:
     
     “(4) ‘rule’ means the whole or a part of an agency statement of general or particular applicability and future effect designed to implement, interpret, or prescribe law or policy or describing the organization, procedure, or practice requirements of an agency . . . .”
     
     See 5 U.S.C. § 551  
     Exhibit 133
     
     
199. Admit that 5 U.S.C. §552 describes in particular detail various items which must be published by federal agencies in the Federal Register, as follows:
     
     “(1)  Each agency shall separately state and currently publish in the Federal Register for the guidance of the public--

     (A) descriptions of its central and field organization and the established places at which, the employees (and in the case of a uniformed service, the members) from whom, and the methods whereby, the public may obtain information, make submittals or requests, or obtain decisions;

     (B) statements of the general course and method by which its functions are channeled and determined, including the nature and requirements of all formal and informal procedures available;

     (C) rules of procedure, descriptions of forms available or the places at which forms may be obtained, and instructions as to the scope and content of all papers, reports, or examinations;

     (D) substantive rules of general applicability adopted as authorized by law, and statements of general policy or interpretations of general applicability    formulated and adopted by the agency; and

     (E) each amendment, revision or repeal of the foregoing.”
     
     See 5 U.S.C. § 552
     Exhibit 003
     
     

200. Admit that the Department of the Treasury as well as the IRS acknowledge the publication requirements of the Administrative Procedure Act in 31 C.F.R. § 1.3 and 26 C.F.R. § 601.702. 
     
     See 31 C.F.R. § 1.3; 26 C.F.R. § 601.702
     Exhibit 134, 135
     
     
201. Admit that the Commissioner of Internal Revenue promulgated the Treasury Regulation set out at 26 C.F.R. § 602.101 to collect and display the control numbers assigned to collections of information in Internal Revenue Service regulations by the Office of Management and Budget (OMB) under the Paperwork Reduction Act of 1980. 
     
     See 26 C.F.R. § 602.101
     Exhibit 006
     
     
202. Admit that the Internal Revenue Service intended that 26 C.F.R. § 602.101 comply with the requirements of OMB regulations implementing the Paperwork Reduction Act of 1980, for the display of control numbers assigned by OMB to collections of information in Internal Revenue Service regulations. 
     
     See 26 C.F.R. § 602.101
     Exhibit 006
     
     
203. Admit that 26 C.F.R. § 602.101(c) displays a table (the “Table”) which on the left side lists the CFR part or section where the information to be collected by the Internal Revenue Service is identified and described, and on the right side, lists the OMB control number assigned to the OMB-approved form to be used to collect the information so identified and described. 
     
     See 26 C.F.R. § 602.101(c)
     Exhibit 006
     
     
204. Admit that the Table displayed at 26 C.F.R. § 602.101 in the 1994 version of the Code of Federal Regulations lists 1.1-1 as a CFR part or section that identifies and describes information to be collected by the Internal Revenue Service. 
     
     See 26 C.F.R. § 602.101 (1994)
     Exhibit 136
     
     
205. Admit that 26 C.F.R. § 1.1-1 relates to the income tax imposed on individuals by 26 U.S.C. § 1. 
     
     See 26 C.F.R. § 1.1-1; 26 U.S.C. § 1
     Exhibit 021, 002
     
     
206. Admit that the OMB control number assigned to the form to be used to collect the information identified and described at 26 C.F.R. § 1.1-1 is 1545-0067. 
     
     See 26 C.F.R. § 602.101(c)
     Exhibit 136
     
     
207. Admit that the OMB control number 1545-0067 is assigned to the IRS Form 2555. 
     
     See IRS Form 2555
     Exhibit 137
     
     
208. Admit that the IRS Form 2555 is titled “Foreign Earned Income”.
     
     See IRS Form 2555
     Exhibit 137
     
     
209. Admit that the IRS Form 2555 is used to collect information regarding foreign earned income. 
     
     See IRS Form 2555
     Exhibit 137
     
     
210. Admit that the OMB control number assigned to the IRS Form 1040 Individual Income Tax Return is 1545-0074. 
     
     See IRS Form 1040 U.S. Individual Income Tax Return
     Exhibit 138
     
     
211. Admit that the Table set out at 26 C.F.R. § 602.101 has never displayed the OMB control number 1545-0074 as being assigned to the collection of individual income tax information identified and described by 26 C.F.R. § 1.1-1. 
     
     See 26 C.F.R. § 602.101(c), current and all historical versions
     Exhibit 006, 136, 139
     
     
212. Admit that the OMB has not approved the IRS Form 1040 U.S. Individual Income Tax Return as the proper form on which to make the return of individual income tax information identified and described at 26 C.F.R. § 1.1-1. 
     
     See 26 C.F.R. § 602.101(c)
     Exhibit 006, 136, 139
     
     
213. Admit that the Table displayed at 26 C.F.R. § 602.101 in the 1995 version of the Code of Federal Regulations does not list 1.1-1 as a CFR part or section that identifies and describes information to be collected by the Internal Revenue Service. 
     
     See 26 C.F.R. § 602.101(c) (1995)
     Exhibit 139, 006
     
     
214. Further admit that the Internal Revenue Service caused the entry for 1.1-1 to be deleted from 26 C.F.R. § 602.101, by publishing the deletion at 59 FR 27235, on May 26, 1994. 
     
     See 26 C.F.R. 602.101; 59 FR 27235
     Exhibits 006, 140
     
     
215. Further admit that the published deletion was accomplished under the supervision of Internal Revenue Service employee Cynthia E. Grigsby, Chief, Regulations Unit, Assistant Chief Counsel (Corporate). 
     
     See 26 C.F.R. 602.101; 59 FR 27235
     Exhibits 006, 140