Can Lindsey Springer’s PRA (Paperwork Reduction Act) Defense Work Against Internal Revenue Service Criminal Charges?
Tips & Tricks for Court researcher Carrol thinks with some modifications it can:
After Lindsey Springer was convicted recently in spite of his use of his well researched and thought out 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 some of what was necessary. There is more that he was unaware ofthat would have made his case much more believable for the jury.
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 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 Revenue Service is legally obligated to conform to the Paperwork Reduction Act.
There are more than forms alone that require it, the regulations themselves are required to be published in the Federal Register.
Failure of the IRS to comply with the Federal Register Act means that they have not established universal applicability and legal 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 meaningful piece of work to see if I could confirm 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 isolate the authorized regulations associated to the 1040 form income section. In all, there are more than 100 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 would like to gain knowledge of how to do legal research like Carrol, get my Online Legal Research Video as a digital download and view 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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