s ▁O MB ▁control ▁number ▁argument , ▁with ▁these ▁words : ▁ ▁Finally , ▁we ▁have ▁no ▁doubt ▁that ▁the ▁I RS ▁has ▁comp lied ▁with ▁the ▁P aper work ▁Red u ction ▁Act . ▁Form ▁ 1 0 4 0 ▁be ars ▁a ▁control ▁number ▁from ▁O MB , ▁as ▁do ▁the ▁other ▁forms ▁the ▁I RS ▁commonly ▁dist ributes ▁to ▁tax pay ers . ▁That ▁this ▁number ▁has ▁been ▁constant ▁since ▁ 1 9 8 1 ▁does ▁not ▁imply ▁that ▁O MB ▁has ▁sh irk ed ▁its ▁duty . ▁Section ▁ 3 5 0 7 ▁[ of ▁the ▁P aper work ▁Red u ction ▁Act ] ▁requires ▁periodic ▁review , ▁not ▁a ▁periodic ▁change ▁in ▁control ▁numbers . ▁Pat ridge ▁[ the ▁tax p ayer ] ▁offers ▁us ▁no ▁reason ▁to ▁think ▁that ▁the ▁necessary ▁review ▁has ▁not ▁been ▁conducted . ▁The ▁control ▁number ▁on ▁Form ▁ 1 0 4 0 ▁appears ▁on ▁O MB ' s ▁web ▁site ▁as ▁a ▁current , ▁valid ▁number ; ▁if ▁this ▁is ▁wrong , ▁it ▁takes ▁more ▁than ▁a ▁lawyer ' s ▁say - so ▁to ▁establish ▁the ▁proposition . ▁That ▁O MB ▁didn ' t ▁re - review ▁Form ▁ 1 0 4 0 ▁between ▁the ▁ 1 9 9 5 ▁and ▁ 1 9 9 6 ▁tax ▁year ▁is ▁irrelevant ; ▁nothing ▁in ▁the ▁ 1 9 9 5 ▁am end ments ▁[ to ▁the ▁P aper work ▁Red u ction ▁Act ] ▁says ▁that ▁all ▁existing ▁appro val s ▁become ▁invalid