Robert A. McNeil v US Gov & Internal Revenue Service (RAM-075)

8/10/2019 Robert A. McNeil v US Gov & Internal Revenue Service (RAM-075)

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In spite of my detailed response, and your repeated failure to provide proof of your authority,Mr. Shieldes letter instructed me to appear a SECOND time before you at 10:00am on Friday,

October 26, 2007 to provide the information requested in the Summons.

It is now apparent that both the Internal Revenue Service and the United States Department of

Justice have ignored the appropriate citations from the United States Constitution, the numerous

Supreme Court rulings, citations from the relevant sections of the Internal Revenue Code and theCode of Federal Regulations, and other information I have provided in my defense.

I now offer further proof that I am not required to respond to either the Summons CollectionInformation Statement or the Collection Information Statement for Wage Earners and Self-

Employed Individuals.

The Paperwork Reduction Act of 1980 (Act) sets forth a comprehensive scheme to reduce thefederal paperwork burden on the public by requiring an agency to submit any instrument for the

"collection of information" - termed an "information collection request" - to the Office of

Management and Budget (OMB) for approval before it may collect the information.

The Act applies to "information collection requests" by a federal agency which are defined as "a

written report form, application form, schedule, questionnaire, reporting or recordkeepingrequirement, collection of information requirement, or other similar method calling for the

collection of information." 44 U.S.C. 3502(11) (1982 ed., Supp. V).

Typical information collection requests include tax forms, Medicare forms, financial loanapplications, job applications, questionnaires, compliance reports, and tax or business records.

When OMB approves an information collection request, it issues a control number which isplaced on all forms. If a request does not receive OMB approval, it is not issued a control

number and the agency is prohibited from collecting the information. See 44 U.S.C.

3504(c)(3)(A), 3507(f) (1982 ed.). In addition, if the agency nevertheless promulgates the

paperwork requirement, members of the public may ignore it without risk of penalty. See 44U.S.C. 3512 (1982 ed.). However, this protection of the public is applicable only to information-

gathering rules. Section 3512 provides that "no person shall be subject to any penalty for failing

to maintain or provide information to any agency if the information collection request involved .. . does not display a current control number assigned by the OMB. [ See Exhibit B]. The Act

allows the public, by refusing to answer these information collection requests, to help control

outlaw forms.

This was affirmed by the United States Supreme Court in Dole v Steelworkers 494 U.S. 26(1990) [See Exhibit C], and more recently, by the United States Court of Appeals Tenth Circuit

in United States of America v Jimmy C. Chisum, Case #06-7082, filed September 25, 2007[See Exhibit D].


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Exhibit A

Summons Collection Information Statement


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Exhibit B

Paperwork Reduction Act

Source: http://uscode.house.gov/download/pls/44C35.txt

-CITE-

44 USC Sec. 3512 01/03/05

-EXPCITE-

TITLE 44 - PUBLIC PRINTING AND DOCUMENTS

CHAPTER 35 - COORDINATION OF FEDERAL INFORMATION POLICY

SUBCHAPTER I - FEDERAL INFORMATION POLICY

-HEAD-

Sec. 3512. Public protection

-STATUTE-

(a) Notwithstanding any other provision of law, no person shall

be subject to any penalty for failing to comply with a collection

of information that is subject to this subchapter if -

(1) the collection of information does not display a valid

control number assigned by the Director in accordance with this

subchapter; or

(2) the agency fails to inform the person who is to respond to

the collection of information that such person is not required to

respond to the collection of information unless it displays a

valid control number.

(b) The protection provided by this section may be raised in theform of a complete defense, bar, or otherwise at any time during

the agency administrative process or judicial action applicable

thereto.


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Exhibit C

U.S. Supreme CourtDOLE v. STEELWORKERS, 494 U.S. 26 (1990)

494 U.S. 26DOLE, SECRETARY OF LABOR, ET AL. v. UNITED STEELWORKERS OF

AMERICA ET

AL.

CERTIORARI TO THE UNITED STATES COURT OF APPEALS FOR THE THIRD

CIRCUIT

No. 88-1434.

Argued November 6, 1989

Decided February 21, 1990

Paperwork Reduction Act of 1980 (Act). That Act sets forth a comprehensive scheme to reducethe federal paperwork burden on the public by requiring, inter alia, an agency to submit any

instrument for the "collection of information" - termed an "information collection request" - tothe OMB for approval before it may collect the information.

The Act applies to "information collection requests" by a federal agency which are defined as "a

written report form, application form, schedule, questionnaire, reporting or recordkeepingrequirement, collection of information requirement, or other similar method calling for the

collection of information." 44 U.S.C. 3502(11) (1982 ed., Supp. V).

Typical inf ormation collection requests include tax forms, M edicare f orms, fi nancial loan

application s, job applicati ons, questi onnai res, compli ance reports, and tax or busin ess r ecords.

When OMB approves an information collection request, it issues a control number which is

placed on all forms. I f a r equest does not r eceive OMB approval, i t is not issued a control

number and the agency is prohibited from collecting the inf ormation. See 44 U.S.C.

3504(c)(3)(A), 3507(f) (1982 ed.). I n addition, if the agency neverth eless promul gates the

paperwor k requi r ement, member s of the public may ignore it without ri sk of penalty. See 44

U.S.C. 3512 (1982 ed.). 6 H owever, this protection of the public is applicable only to

in for mation-gatheri ng ru les. Section 3512 provides that " no per son shall be subject to any

penalty for failing to maintain or provide information to any agency if the information

coll ection request in volved . . . does not display a curr ent contr ol number assigned by the

[OM B] . . . ." I bid. (emphasis added).

[ Footnote 6 ] See id., at 20 (The Act "allow[s] the public, by refusing to answer these

[information collection requests], to help control `outlaw forms'").


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Exhibit D

PUBLISH

UNITED STATES COURT OF APPEALS

TENTH CIRCUIT

UNITED STATES OF AMERICA,Plaintiff-Appellee,

v.

JIMMY C. CHISUM,Defendant-Appellant.

No. 06-7082

APPEAL FROM THE UNITED STATES DISTRICT COURT

FOR THE EASTERN DISTRICT OF OKLAHOMA

(D.C. No. CR-05-43-001-RAW)

FILED

United States Court of Appeals

Tenth Circuit

September 25, 2007Elisabeth A. Shumaker

Clerk of Court

The PRA, 44 U.S.C. 3501-20, precludes the imposition of any penalty against a person for

failing to comply with a collection of information if either (1) it does not display a validcontrol number or (2) the agency fails to alert the person that he or she i s not r equired to

respond to the coll ection of in for mation u nl ess it displays a valid control number . 44 U.S.C.

3512(a). A 3512(a) defense may be raised at any tim e. See id. 3512(b). Tax for ms are

covered by the PRA. See Dole v. U nited Steelworkers of Am., 494 U.S. 26, 33 (1990).

(Emphasis added) Mr. Chisum contends that [s]ince there was no proof that Form 1040 was alawful form under the [PRA], the trial court erred in failing to grant [his] request [at the

sentencing hearing] to dismiss the indictment. Aplt. Br. at 29. But the PRA protects a person

only for fail ing to fi le information. (Emphasis added) It does not protect one who files

information which is false. Collins, 920 F.2d at 630 n.13 (internal quotation marks omitted).The charges against Mr. Chisum were predicated on the filing of false information, not the

failure to file. He is therefore not entitled to relief.


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Robert A. McNeil v US Gov & Internal Revenue Service (RAM-075)