▁on ▁two ▁grounds : ▁( 1 ) ▁With ▁respect ▁to ▁Form ▁ 1 0 4 0 ▁itself , ▁Form ▁ 1 0 4 0 , ▁U . S . ▁Ind ividual ▁In come ▁Tax ▁Return , ▁does ▁contain ▁the ▁O MB ▁control ▁number , ▁and ▁has ▁included ▁the ▁number ▁for ▁every ▁tax ▁year ▁since ▁ 1 9 8 1 ; ▁and ▁( 2 ) ▁according ▁to ▁the ▁court ▁r ul ings ▁( list ed ▁below ), ▁the ▁absence ▁of ▁an ▁O MB ▁control ▁number ▁on ▁a ▁tax ▁form ▁( or ▁instructions ), ▁or ▁in ▁tax ▁reg ulations , ▁would ▁not ▁eliminate ▁the ▁stat ut ory ▁legal ▁oblig ation ▁to ▁file ▁tax ▁returns ▁or ▁pay ▁tax es . ▁ ▁The ▁reg ulations ▁for ▁the ▁O MB ▁control ▁number ▁under ▁the ▁P aper work ▁Red u ction ▁Act ▁specifically ▁mention ▁stat ut ory ▁tax ▁oblig ations , ▁providing ▁( in ▁part ): ▁ ▁§ ▁ 1 3 2 0 . 6 ▁Public ▁protection . ▁ ▁( a ) ▁Not with standing ▁any ▁other ▁provision ▁of ▁law , ▁no ▁person ▁shall ▁be ▁subject ▁to ▁any ▁penalty ▁for ▁failing ▁to ▁comp ly ▁with ▁a ▁collection ▁of ▁information ▁that ▁is ▁subject ▁to ▁the ▁requirements ▁of ▁this ▁part ▁if : ▁ ▁( 1 ) ▁The ▁collection ▁of ▁information ▁does ▁not ▁display , ▁in ▁accord ance ▁with ▁§ 1 3 2 0 . 3 ( f ) ▁and ▁§ 1 3 2 0 . 5 ( b )( 1 ), ▁a ▁currently ▁valid ▁O MB ▁control ▁number ▁assigned ▁by ▁the