2005 Form 1040 instructions: Disclosure, Privacy Act, and Paperwork Reduction Act Notice: page 78:
| You are not required to
provide the information requested on a form that is subject to the
Paperwork Reduction Act unless the form displays a valid OMB
control number. |
Since the PRA was introduced in the previous chapter, I will be only be examining the parts of the regulations in regard to what to do if an OMB control number is invalid.
| Code of Federal Regulations CITE: 5CFR1320.12 (h)(2) The failure to display a currently valid OMB control number for a collection of information contained in a current rule, or the failure to inform the potential persons who are to respond to the collection of information that such persons are not required to respond to the collection of information unless it displays a currently valid OMB control number, does not, as a legal matter, rescind or amend the rule; however, such absence will alert the public that either the agency has failed to comply with applicable legal requirements for the collection of information or the collection of information has been disapproved, and that therefore the portion of the rule containing the collection of information has no legal force and effect and the public protection provisions of 44 U.S.C. 3512 apply. |
44 U.S.C. 3512 will be covered in a chapter that focuses more specifically on OMB Control Numbers. In the meantime, the issue is VALID OMB Control Numbers.
Two different forms with the same OMB Control Number? I am supposed to believe that this is a valid number for a Form 1040?
The OMB Control Numbers are a topic unto themselves. At this time I do not know if I will compose a chapter specifically to cover the additional information regarding the requirements the agency sponsoring or conducting collections of information.
As you have read in this chapter, the authority cited that requires and allows the Form 1040 collection of information does not apply to a Citizen's domestic generic income (non-statutory gross income).