▁O MB ▁control ▁numbers ▁for ▁the ▁summ ons es , ▁li ens ▁or ▁lev ies ▁to ▁be ▁valid — was ▁rejected ); ▁K ark abe ▁v . ▁Commission er ▁( tax p ayer ' s ▁arguments — that ▁Form ▁ 1 0 4 0 ▁did ▁not ▁display ▁a ▁valid ▁O MB ▁control ▁number , ▁and ▁that ▁the ▁Form ▁ 1 0 4 0 ▁was ▁" boot leg " ▁and ▁" il legal " ▁-- ▁were ▁rejected ▁by ▁the ▁court ). ▁P ate ▁v . ▁Commission er ▁( tax p ayer ' s ▁O MB ▁control ▁number ▁argument — that ▁the ▁P aper work ▁Red u ction ▁Act ▁" may ▁in ▁some ▁manner ▁neg ate ▁stat ut ory ▁pen alt ies ▁for ▁failure ▁to ▁file ▁tax ▁returns ▁and ▁pay ▁tax es " ▁-- ▁was ▁ruled ▁to ▁be ▁without ▁mer it , ▁with ▁the ▁U . S . ▁Tax ▁Court ▁stating ▁that ▁the ▁" require ment ▁to ▁file ▁tax ▁returns ▁and ▁the ▁im position ▁of ▁pen alt ies ▁for ▁failing ▁to ▁do ▁so ▁represents ▁a ▁' leg isl ative ▁command , ▁not ▁an ▁administrative ▁request ' ", ▁and ▁that ▁the ▁P aper work ▁Red u ction ▁Act ▁" prov ides ▁no ▁' escape ▁h atch ' ▁from ▁pen alt ies ▁for ▁failing ▁to ▁file ▁tax ▁returns "; ▁tax p ayer ' s ▁argument — that ▁under ▁P ond ▁v . ▁Commission er , ▁the ▁ 1 9 9 5 ▁am end ments ▁to ▁the ▁P aper work ▁Red u ction ▁Act ▁" call ▁into ▁question