Section Summary:   

The federal Paperwork Reduction Act (PRA) was enacted to force government agencies to document conclusively what forms the government requires the People to fill out and what legal authority establishes that requirement. 

The Administrative Procedures Act requires that each government agency must then publish publicly those requirements and other informational tidbits about the agency in the Federal Register and inform the People of the legal basis for requiring the submission of information to the government. 

In addition, the PRA law required that every federal form that demanded information from the public must have an OMB (Office of Management and Budget) control number associated with it and have it so identified both on the form and cross-referenced in the actual CFR regulations.

Although most government agencies complied readily with the Act, the IRS has had particular problems complying with this law. 

This section of inquiry will examine some of the particulars and ask why a simple legal requirement such as the PRA is such a problem for the IRS.

The BIG question: Is the failure to specifically link Form 1040 to the income tax regulations a mere “oversight” or is it because the tax is not compulsory under the law for most Americans? 

Is this why Form 1040 has never been “approved” by the OMB for the income tax?