▁cannot ▁be ▁ob vi ated ▁by ▁presence ▁or ▁lack ▁of ▁an ▁O MB ▁control ▁number ▁on ▁a ▁tax ▁form . ▁ ▁O MB ▁control ▁numbers ▁and ▁the ▁Lawrence ▁case ▁ ▁Some ▁tax ▁protest ers ▁have ▁argued ▁that ▁criminal ▁def endant ▁Robert ▁Lawrence ▁was ▁successful ▁with ▁an ▁O MB ▁control ▁number ▁argument ▁when ▁his ▁case ▁was ▁dismiss ed ▁by ▁a ▁federal ▁court ▁in ▁ 2 0 0 6 . ▁According ▁to ▁the ▁court ▁record , ▁the ▁I RS ▁agents ▁who ▁had ▁calculated ▁Mr . ▁Lawrence ' s ▁tax ▁li ability ▁discovered ▁errors ▁they ▁themselves ▁had ▁made — based ▁on ▁information ▁obtained ▁from ▁Lawrence ' s ▁own ▁tax ▁returns , ▁regarding ▁the ▁tax p ayer ' s ▁tax ▁basis ▁in ▁certain ▁property ▁Lawrence ▁had ▁sold . ▁With ▁respect ▁to ▁certain ▁properties ▁the ▁tax p ayer ▁had ▁sold , ▁the ▁I RS ▁agents ▁discovered ▁that ▁he ▁had ▁more ▁tax ▁basis ▁than ▁they ▁had ▁originally ▁calculated — there fore , ▁lower ▁g ains ▁or ▁even ▁losses , ▁and ▁thus ▁lower ▁tax es . ▁The ▁I RS ▁agents ▁brought ▁their ▁errors ▁to ▁the ▁attention ▁of ▁the ▁government ▁law y ers , ▁who ▁then ▁asked ▁that ▁the ▁charges ▁be ▁dropped . ▁ ▁Lawrence ▁then ▁asked ▁the ▁trial ▁court ▁to ▁order ▁the ▁government ▁to ▁re im bur se ▁him ▁for ▁his ▁legal ▁fe es . ▁The ▁court ▁ruled ▁against ▁him ▁on ▁that . ▁ ▁He ▁then ▁appe aled ▁to ▁the ▁United ▁States ▁Court ▁of ▁App e als ▁for ▁the ▁Se vent h ▁Circ uit — to ▁try ▁to ▁obtain ▁a