▁or ▁that ▁all ▁forms ▁must ▁be ▁res ub m itted . ▁ ▁In ▁the ▁same ▁case , ▁the ▁Court ▁of ▁App e als ▁rejected ▁the ▁tax p ayer ' s ▁argument ▁that ▁the ▁P aper work ▁Red u ction ▁Act ▁could ▁block ▁a ▁tax ▁ev asion ▁conv iction : ▁ ▁How ▁any ▁of ▁this ▁could ▁block ▁a ▁conv iction ▁for ▁tax ▁ev asion ▁is ▁a ▁mystery . ▁Pat ridge ▁ev aded ▁tax es ▁by ▁sh uff ling ▁his ▁income ▁among ▁trust s ▁in ▁an ▁attempt ▁to ▁conce al ▁it ▁from ▁the ▁I RS . ▁That ▁crime ▁does ▁not ▁depend ▁on ▁the ▁contents ▁of ▁any ▁form . ▁Ev ading ▁one ' s ▁tax es ▁is ▁illegal ▁independent ▁of ▁the ▁information ▁one ▁does ▁or ▁does ▁not ▁supply . ▁Consider ▁another ▁example : ▁the ▁C lean ▁Air ▁Act ▁requires ▁business es ▁to ▁cur tail ▁certain ▁em issions ▁using ▁the ▁best ▁available ▁technology , ▁and ▁to ▁report ▁on ▁those ▁em issions ▁to ▁the ▁E PA . ▁An ▁error ▁in ▁the ▁E PA ' s ▁forms ▁might ▁spare ▁the ▁business ▁any ▁pen alt ies ▁for ▁bad ▁information ▁but ▁would ▁not ▁license ▁it ▁to ▁emit ▁poll ution ▁without ▁limit . ▁The ▁P aper work ▁Red u ction ▁Act ▁does ▁not ▁change ▁any ▁substant ive ▁oblig ation . ▁ ▁Other ▁cases ▁involving ▁O MB ▁control ▁numbers ▁ ▁Despite ▁the ▁presence ▁of ▁the ▁O MB ▁control ▁number ▁on ▁Form ▁ 1 0 4 0 ▁and ▁despite ▁the ▁language ▁of ▁reg ulation ▁ 1 3 2 0 . 6 ( e )