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Willful Failure to File

Income Tax Case Dismissed!

DOJ Dismisses Felony Tax Prosecution - With Prejudice

By:  David Deschesne

Fort Fairfield Journal, June 21, 2006, p. 1

source:  www.givemeliberty.org/RTP2/UPDATES/Update2006-06-09.htm

    On May 12, 2006 in Peoria, Illinois, the attorney for the U.S. Department of Justice (DOJ) begged the court to dismiss all charges against IRS victim Robert Lawrence in federal District Court.

   The Motion For Dismissal came on the heels of a surprise defense by Lawrence’s  attorney Oscar Stilley.

   The tactic threatened exposure of IRS’s on-going efforts to defraud the public. The move put DOJ attorneys in a state of panic that left them with only one alternative: beg for dismissal, with prejudice.

   Stilley’s defense paid off. Sixty days earlier, the DOJ had indicted Lawrence on three counts of willful failure to file a 1040 form, and three felony counts of income tax evasion. The federal Judge dismissed all charges with prejudice, meaning the DOJ cannot charge Lawrence with those crimes again.

     On Wednesday, May 10, Stilley mailed a set of documents to the DOJ in response to DOJ’s discovery demands. The documents revealed to DOJ for the first time that Lawrence was basing his entire defense on an act of Congress, 44 U.S.C. 3500 – 3520, also known as the "Paperwork Reduction Act" (PRA).

   According to the PRA, in order for a government form to be legally required  to be filled out by a citizen, the form must contain these four items:  

1.)  A valid Office of Management and Budget (OMB) number;

2.)  It must state whether or not it is an approved form;

3.)  It must have an expiration date; and

4.)  It must state whether it is voluntary or mandatory.

   Any government forms that do not comply with these criteria are not mandatory to fill out.

   The IRS form 1040 only has ONE of the above mandatory items listed on it - an OMB number.  However, the OMB number is not the correct number for an Income Tax form.  The OMB number on 1040 forms is: 1545-0074.   The IRS Code, found at 26 CFR 602.101 contains a cross reference table - showing that the only form authorized for use in filing a U.S. Income Tax Return is assigned 1545-0067;  the only IRS form that number appears on is Form 2555 - Foreign Earned Income. 

   Because it lacks the proper OMB number and the other three mandatory items, the IRS 1040 form is not a mandatory form to fill out - by the government’s own rules and therefore one who doesn’t fill it out can’t be sued for “failure to file” as is now evident with the DOJ’s recent motion to dismiss in this Lawrence case.

     According to the website, www.givemeliberty.org, “In Section 3512 of the Act, titled ‘Public Protection,’ it says that no person shall be subject to any penalty for failing to comply with an agency’s collection of information request (such as a 1040 form), if the request does not display a valid control number assigned by the Office of Management and Budget (OMB) in accordance with the requirements of the Act, or if the agency fails to inform the person who is to respond to the collection of information that he is not required to respond to the collection of information request unless it displays a valid control number.”

     “In Section 3512 Congress went on to authorize that the protection provided by Section 3512 may be raised in the form of a complete defense at any time during an agency’s administrative process (such as an IRS Tax Court or Collection and Due Process Hearing) or during a judicial proceeding (such as Lawrence’s criminal trial).

     In sum, the PRA requires that all government agencies display valid OMB control numbers and certain disclosures directly on all information collection forms that the public is requested to file. Lawrence's sole defense was he was not required to file an IRS Form 1040 because it displays an invalid OMB control number.”

    “Government officials knew that if the case went to trial, it would expose the fraudulent, counterfeit 1040. They also must have known that a trial would expose the ongoing conspiracy between OMB and IRS to publish 1040 forms each year that those agencies knew were in violation of the PRA. That would raise the issue that the Form 1040, with its invalid control number, is being used by the Government to cover up the underlying constitutional tort -- that is, the enforcement of a direct, unapportioned tax on the labor of every working man, women and child in America.”

     “Under the facts and circumstances of the last 24 years, it is safe to say that IRS Form 1040 is a fraudulent, counterfeit, bootleg form. Government officials responsible for this fraud should be investigated and face indictment for willfully making and sponsoring false instruments.”