▁ 1 9 8 1 ▁Form ▁ 1 0 4 0 ▁contains ▁an ▁O MB ▁control ▁number , ▁the ▁form ▁is ▁invalid ▁because ▁it ▁does ▁not ▁contain ▁an ▁exp iration ▁date — was ▁rejected ; ▁Court ▁rules ▁that ▁even ▁if ▁the ▁law ▁required ▁an ▁exp iration ▁date , ▁the ▁" 1 9 8 1 " ▁date ▁on ▁the ▁form ▁would ▁so ▁qual ify ▁as ▁an ▁exp iration ▁date ); ▁United ▁States ▁v . ▁Cav ins ▁( tax p ayer ▁conv icted ▁of ▁tax ▁ev asion ▁argued ▁that ▁his ▁ind ict ment ▁should ▁have ▁been ▁thrown ▁out ▁because ▁Form ▁ 1 0 4 0 ▁did ▁not ▁comp ly ▁with ▁the ▁P aper work ▁Red u ction ▁Act ; ▁argument ▁was ▁rejected ▁by ▁the ▁United ▁States ▁Court ▁of ▁App e als ▁for ▁the ▁E ighth ▁Circ uit . ▁The ▁Court ▁stated : ▁" An ▁O MB ▁control ▁number ▁is ▁clearly ▁displayed ▁at ▁the ▁top ▁of ▁each ▁form . ▁If ▁the ▁Form ▁ 1 0 4 0 ▁displays ▁the ▁control ▁number ▁required ▁by ▁§ ▁ 3 5 1 2 , ▁' nothing ▁more ▁is ▁required .' "); ▁United ▁States ▁v . ▁Daw es ▁( tax p ayer ' s ▁argument — that ▁the ▁tax ▁reg ulations ▁and ▁I RS ▁instruction ▁books ▁must ▁contain ▁an ▁O MB ▁control ▁number — was ▁rejected ); ▁L ons dale ▁v . ▁United ▁States ▁( tax p ayer ' s ▁argument — that ▁relevant ▁I RS ▁forms ▁in ▁connection ▁with ▁summ ons es , ▁li ens ▁or ▁lev ies ▁must ▁contain