David Merrill wrote:All I am doing is prodding Wesley, a respected member into making an admission about the truth here - the enforcement statute for the 1040 Form is from Title 27 and therefore the OMB# is only applicable to the PRA if the taxpayer is involved in Alcohol, Tobacco and/or Firearms.
Ah. A couple of propositions. Too bad they're wrong.
Proposition I: "the enforcement statute for the 1040 Form is from Title 27".
Answer I: False. As I already posted in this very thread, the statute requiring OMB numbers (to the extent they are required) is from Title 44.
Proposition II: "the OMB# is only applicable to the PRA if the taxpayer is involved in Alcohol, Tobacco and/or Firearms".
Answer II: False, to the extent that the proposition makes any sense - I don't know what "the OMB# is only applicable to the PRA" might mean. If you mean that only ATF activities are required to follow the PRA - well, you've just "proved" that income tax forms need not do so. If you mean that the OMB number for income tax forms is contained in the
regulations (please note the difference between regulations and statutes) under Title 27 of the CFR - which I don't know is true - so what? As I previously noted, the statute itself is in Title 44. Does that mean it can only apply to other Title 44 statutes? If so, again, it doesn't apply to the income tax. Anyone who doesn't understand this simply doesn't want to do so.
BTW, David, it was not I who changed your avatar and title - it had to be an admin - but you might consider whether it was warranted. What happened to your $20M lien?