Tips & Tricks for Court researcher Carrol thinks with some modifications it can:
After Lindsey Springer was convicted recently in spite of his use of thePRA (Paperwork Reduction Act)defense, Carrol delivered for our educationwhat I consider to be some excellent researchto my Tips & Tricks for Court group on Yahoo:
Springer only had a some of what was necessary. There is more that would have made his case much stronger.
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 exist- 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 Service is compelled by law to follow the Paperwork Reduction Act.
The forms themselves are not the only thing that requires it, the regulations themselves are required to be printed in the Federal Register.
Failure of the Service to abide by 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.”
So I figured it a valuable task to see if I could prove the regulations that give general applicability and official effect with respect to the 1040 form income section.
I collected a list from 26 CFR 602.101 to ascertain the authorized regulations associated to the 1040 form income section. There are over100 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 gain knowledge of how to do legal research like Carrol, get my Online Legal Research Video as a digital download and watch it on your computer. 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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