This shows that the very regulations on which the prosecutions relies to assert that the Defendant had a duty to file some income tax return does not and never has had any assigned O.M.B. control number. Therefore, the duty to comply with this particular regulation has no real force of law and the same may be ignored by the public with impunity.Well, I will tell you right now that I strongly disagree with the Becraft article, and I will tell you why. Also, it is my understanding that this OMB/PRA argument, which I consider to be extremely flawed, was developed by Vern Holland of Oklahoma and Attorney Jeffrey Dickstein. It is also my understanding that people were charged a hefty sum to "learn" to use this particular argument.
"Defendant, Joe Patriot, well knowing and believing all of the foregoing [that he was (supposedly) required to make an income tax return], did willfully fail to make an income tax return to said director...."I have never seen an indictment or information charging an accused with failure to report his "gross income" on a Form 1040. I have never read a court trial transcript where the prosecutor ever argued to the jury that the defendant failed to complete a Form 1040. The Form 1040 is simply not part of the statute enacted by Congress requiring certain persons to make a return (report) of their "gross income", and it is simply not part of the charges against an individual for failing to make an income tax return (i.e., a report of his "gross income").
United States v. Wunder, 919 F.2d. 34, 38 (6th Cir. 1990); Trisha Zeller James (argued), James & James, Louisville, KY., for defendant-appellant..It is my personal opinion that after the Wunder Case, the other attorneys should have understood why the argument was not legally valid. I can only urge individuals to understand the substance of their own arguments, and to not rely upon anyone else to take care of them.
United States v. Bowers, 920 F.2d 220, 222 (4th Cir. 1990); Lowell Harrison Becraft, Jr., Huntsville, Ala., for defendants-appellants.
United States v. Bentson, 947 F.2d 1353 (9th Cir. 1991); William A. Cohan, Cohan & Greene, Encinitas, Cal., for defendant-appellant.
United States v. Hicks, 947 F.2d 1356 (9th Cir. 1991); Donald W. MacPherson, MacPherson & McCarville, Phoenix, Ariz., for defendant-appellant.