▁Director ▁in ▁accord ance ▁with ▁the ▁Act … ▁ ▁( e ) ▁The ▁protection ▁provided ▁by ▁paragraph ▁( a ) ▁of ▁this ▁section ▁does ▁not ▁pre clude ▁the ▁im position ▁of ▁a ▁penalty ▁on ▁a ▁person ▁for ▁failing ▁to ▁comp ly ▁with ▁a ▁collection ▁of ▁information ▁that ▁is ▁im posed ▁on ▁the ▁person ▁by ▁stat ute — e . g ., ▁ 2 6 ▁U . S . C . ▁§ 6 0 1 1 ( a ) ▁( stat ut ory ▁requirement ▁for ▁person ▁to ▁file ▁a ▁tax ▁return ) … ▁ ▁Additionally ▁the ▁P aper work ▁Red u ction ▁Act ▁itself ▁states ▁( in ▁part ): ▁" … this ▁sub chapter ▁shall ▁not ▁apply ▁to ▁the ▁collection ▁of ▁information ▁… ▁during ▁the ▁conduct ▁of ▁… ▁a ▁civil ▁action ▁to ▁which ▁the ▁United ▁States ▁or ▁any ▁official ▁or ▁ag ency ▁there of ▁is ▁a ▁party ▁… ▁or ▁… ▁an ▁administrative ▁action ▁or ▁investigation ▁involving ▁an ▁ag ency ▁against ▁specific ▁individuals ▁or ▁entities ." ▁ ▁The ▁courts ▁have ▁ruled ▁that ▁there ▁is ▁no ▁legal ▁requirement ▁that ▁an ▁I RS ▁tax ▁form ▁bear ▁an ▁O MB ▁control ▁number ▁in ▁order ▁for ▁a ▁tax p ayer ▁to ▁be ▁leg ally ▁oblig ated ▁to ▁file ▁Federal ▁income ▁tax ▁returns ▁and ▁pay ▁the ▁related ▁tax es , ▁and ▁there ▁is ▁no ▁requirement ▁of ▁an ▁O MB ▁number ▁in ▁order ▁for ▁the ▁tax p ayer ▁to ▁be ▁properly ▁conv icted ▁of ▁tax ▁cr imes — as ▁these ▁are ▁tax ▁oblig ations ▁im posed ▁by ▁stat ute ▁and ▁therefore