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On May 12, 2006 in Peoria, Illinois, the attorney for the U.S.Department of Justice (DOJ) begged the court to dismiss all chargesagainst IRS victim Robert Lawrence in federal District Court.The motion for dismissal came on the heels of a surprise tactic by Lawrence's defense 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 tactic 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.
The trial was to have started on Monday morning, May 15th.
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).
In Section 3512 of the Act, titled "Public Protection," it says that no person shall be subject to any penalty for failing tocomply with an agency?s collection of information request (such asa 1040 form), if the request does not display a valid controlnumber assigned by the Office of Management and Budget (OMB) inaccordance with the requirements of the Act, or if the agency failsto inform the person who is to respond to the collection ofinformation that he is not required to respond to the collectionof 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 IRSForm 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 .--
Prosperous regards,
Don
