United States Tenth Circuit

Tax Court's decision against plaintiff based on a failure to file a timely return, failure to timely pay the amount of tax shown on a federal income tax return, and underpayment of estimated income tax is affirmed where: 1) IRS Form 1040 satisfies the requirements of the Paperwork Reduction Act (PRA); 2) OMB #1545-0074 is currently valid; 3) the PRA does not require an expiration date to be printed on any tax information collection forms; 4) the PRA does not require disclosure information to be printed on Form 1040; and 5) sanctions on appeal were unwarranted as to either party.

Appellate Information

• Decided 04/29/2008
• Published 04/30/2008

Judges

• TYMKOVICH, Circuit Judge., Before HENRY, Chief Judge, TYMKOVICH, and HOLMES, Circuit Judges.

Court

• United States Tenth Circuit

Counsel

• For Appellant:
  
• Submitted on the briefs , Scott A. Lewis, pro se, Denver, CO., Richard T. Morrison, Acting Assistant Attorney General, Francesca U. Tamami, Attorney, and Patrick J. Urda, Attorney, Tax Division, Department of Justice, Washington, D.C.