CLICK on the LINKS below to review regulations to be discussed by Roger Starbuck on Glenn’s radio show.
26 CFR § 601.104 – COLLECTION FUNCTIONS (“Returns must be made on the forms prescribed by the Internal Revenue Service.”)
26 CFR § 602.101 – OMB CONTROL NUMBERS (“This part collects and displays the control numbers assigned to collections of information in Internal Revenue Service regulations by the Office of Management and Budget (OMB) under the Paperwork Reduction Act of 1980.”)
5 CFR § 1320.6 – PUBLIC PROTECTION (“Notwithstanding any other provision of law, no person shall be subject to any penalty for failing to comply with a collection of information that is subject to the requirements of this part if: . . .”)
Roger Starbuck: can be reached at: rstarhi