▁are ▁unable ▁to ▁see ▁how ▁section ▁ 3 5 1 2 ▁is ▁relevant . ▁This ▁section , ▁by ▁its ▁terms , ▁applies ▁only ▁to ▁information ▁requests ▁made ▁after ▁December ▁ 3 1 , ▁ 1 9 8 1 . ▁The ▁tax ▁years ▁in ▁question ▁here ▁were ▁ 1 9 7 9 , ▁ 1 9 8 0 , ▁and ▁ 1 9 8 1 . ▁Clear ly , ▁tax ▁returns ▁for ▁ 1 9 7 9 ▁and ▁ 1 9 8 0 ▁would ▁not ▁be ▁affected ▁by ▁the ▁P RA . ▁As ▁for ▁the ▁ 1 9 8 1 ▁return , ▁it ▁did ▁display ▁the ▁appropriate ▁control ▁number , ▁and ▁the ▁reg ulations ▁do ▁not ▁need ▁a ▁number ▁because ▁the ▁requirement ▁to ▁file ▁a ▁tax ▁return ▁is ▁mand ated ▁by ▁stat ute , ▁not ▁by ▁reg ulation . ▁Def endant ▁was ▁not ▁conv icted ▁of ▁viol ating ▁a ▁reg ulation ▁but ▁of ▁viol ating ▁a ▁stat ute ▁which ▁required ▁him ▁to ▁file ▁an ▁income ▁tax ▁return . ▁… ▁The ▁P aper work ▁Red u ction ▁Act , ▁therefore , ▁does ▁not ▁apply ▁to ▁the ▁stat ut ory ▁requirement , ▁but ▁only ▁to ▁the ▁forms ▁themselves , ▁which ▁contained ▁the ▁appropriate ▁numbers . ▁ ▁The ▁Pat ridge ▁case ▁ ▁In ▁the ▁case ▁of ▁United ▁States ▁v . ▁Pat ridge , ▁the ▁United ▁States ▁Court ▁of ▁App e als ▁for ▁the ▁Se vent h ▁Circ uit ▁aff ir med ▁a ▁tax ▁ev asion ▁conv iction , ▁and ▁rejected ▁the ▁conv icted ▁tax p ayer '