▁or ▁attempting ▁to ▁collect ▁any ▁deb t ▁is ▁in ▁the ▁performance ▁of ▁his ▁official ▁duties ' ▁from ▁the ▁definition ▁of ▁' de bt ▁collect or .' ▁ 1 5 ▁U . S . C . ▁section ▁ 1 6 9 2 a ( 6 )( C ). " ▁ ▁In ▁ 1 9 9 8 , ▁Congress ▁am ended ▁the ▁In ternal ▁Re venue ▁Code ▁by ▁adding ▁a ▁new ▁section ▁ 6 3 0 4 , ▁" F air ▁Tax ▁Collection ▁Pract ices ," ▁which ▁refers ▁to ▁and ▁includes ▁certain ▁rules ▁that ▁are ▁similar ▁to ▁some ▁prov isions ▁of ▁the ▁Fair ▁Deb t ▁Collection ▁Pract ices ▁Act . ▁The ▁office ▁of ▁the ▁Tre as ury ▁Ins pect or ▁General ▁for ▁Tax ▁Administration ▁reviews ▁I RS ▁tax ▁collection ▁practices ▁under ▁section ▁ 6 3 0 4 . ▁ ▁The ▁P aper work ▁Red u ction ▁Act ▁( OM B ▁control ▁number ) ▁argument ▁ ▁One ▁cont ention ▁of ▁tax ▁protest ers ▁is ▁that ▁they ▁are ▁not ▁li able ▁to ▁file ▁returns ▁or ▁pay ▁tax es ▁because , ▁they ▁argue , ▁Form ▁ 1 0 4 0 ▁or ▁some ▁other ▁Federal ▁tax ▁form , ▁or ▁the ▁related ▁instructions , ▁or ▁a ▁Tre as ury ▁Reg ulation , ▁does ▁not ▁contain ▁an ▁" OM B ▁control ▁number " ▁( a ▁number ▁issued ▁by ▁the ▁U . S . ▁Office ▁of ▁Management ▁and ▁Bud get ▁under ▁the ▁P aper work ▁Red u ction ▁Act .) ▁The ▁courts ▁have ▁rejected ▁the ▁O MB ▁control ▁number ▁arguments , ▁primarily