Dave Champion responds to the 1040 Checkmate case

The Lawrence Dismissal

by Dave Champion

My mailbox was overflowing this morning with messages from people asking me to comment on the US government (DOJ) seeking to dismiss criminal charges against defendant Robert Lawrence (including felony tax evasion) after being confronted with deficiencies in the OMB Control Number application that invalidate the OMB Control Numbers on the Form 1040.

Since I will be out of the office for at least a week due to scheduled surgery, and I will not be on the air this week, I thought I'd comment now.

I've spoken at length to the argument's author, Lindsey Springer. Lindsey understands the Paperwork Reduction Act (PRA)--which is the genus of the OMB Control Number--like I understand Subtitle A of the IRC. Lindsay has an amazing command of the numerous issues that go into the application and approval of an OMB number for a federal "collection of information" (i.e., a form seeking information from you).

Some very interesting facts came to light during our conversation. In Lindsey's own case, the US DOJ has repeatedly stated that the Form 1040 is NOT a tax form. What a relief! I guess we don't need to worry about filing that form any more. ;-)

In the Lawrence case the US DOJ motioned the federal court to dismiss their case against Lawrence with prejudice, which means that the government was asking to have the case dismissed in such a way as to bar the government from ever filing the charges against Lawrence again!

Additionally, as it turns out, the IRS is now applying the OMB Control Number for the 1040 to a variety of other forms. As just one example, I downloaded a Form W-4 from the IRS's website earlier today and found that the W-4 now possesses the same OMB Control Number as the Form 1040! And I believe Lindsey told me that he's identified five other federal tax forms that now use the same OMB number as the 1040. This makes it clear that the IRS has completely abandoned any semblance of attempting to comply with the PRA.

So why do we care that the IRS is not complying with PRA? Because the PRA itself specifically bars people from being punished or penalized by the government--in any way--for failing to furnish information on a form that does not possess a valid OMB number issued in compliance with the requirements of the PRA! That is the basis of Lindsay's success in his suit as well as that of the more recent Lawrence case.

If you go to Lindsey's website, he has a one hour video you can watch that will explain the intricacies of the issue in an easy-to-understand manner.

I hope this helps bring some clarity to the issue.

Dave Champion is the Executive Director of Original Intent and the inimitable host of the popular weekly radio show heard around the world, American Radio.