I will just throw out the pieces to discuss. And this is probably worth its own thread about the OMB# for authority on the 1040 Form.
Authority is a mental thing, and once constructed it can be enforced. In complicated legal terms it is called Notice. Here is how the Census does it.http://docs.google.com/leaf?id=0B1EaV_bU7VImOWNmMWZhMjktN2JjOC00MzVjLWE5OGYtY2ZjZWM3Nzk0MjA5&hl=en
They inform people correctly that the Form must have a valid OMB# in order to have any enforcement authority. And they put what looks like a valid OMB# on the front of the form, at the bottom.
That is enough of a mental construction for most of the masses. Ergo they will volunteer/consent (endorse) a prosecution or just pay up the fine if called on incomplete or false information. Far more will simply comply, whether they want to or not.
The website for the Office of Budget and Management (OMB) would of course be the place to validate its numbers, on its search engine. But we found that there is no valid OMB# there. And we also found that the OMB# on the 1040 form is found there. Interesting.
Nikki Quatloser parroted a link to the GSA, where they have a record of the application for that number, and record of all the information submitted for that application. But that is not a valid OMB#, that is the application for validation. So we should look at the difference between these two OMB#s:
0607-0919-C Census Form
1545-0075 1040 Tax Return Form
To be enforcible information collection the Notice has to be positively pronounced in law. That is done through the Federal Register. That is what the Federal Register is for - public notice. Delegations of Authority are published in the Federal Register. Here is the Delegation of Authority for the Income Tax Form 1040. http://edocket.access.gpo.gov/cfr_2008/aprqtr/pdf/27cfr70.96.pdf
That BATF Delegation of Authority covers Title 26 IRC activities that involve alcohol, tobacco and firearms. However, there is no such Delegation of Authority published in CFR 26 for Notice of authority related to what most Americans refer to as Income. Being paid for things that are not related to BATF activity!
And there is nothing but an application with the GSA and it is no wonder that the OMB website shows nothing for the Census and shows something, however misdirecting when you call up the 1040 Form OMB#.