Hilvety v. Commissioner

ORDER

Brian Hilvety filed a petition in the United States Tax Court for redetermination of a tax deficiency and additions to tax assessed by the Commissioner of Internal Revenue after he failed to file an income tax return for the year 2003. In the petition Hilvety argued that the Commissioner’s actions were invalid because, he asserted, certain relevant forms lacked valid OMB control numbers as required by the Paperwork Reduction Act of 1995, 44 U.S.C. § 3501 et seq. The Commissioner moved to dismiss the petition for failure to state a claim. Rather than grant the motion, the court ordered…