<Dd> (1) The collection of information does not display, in accordance with § 1320.3 (f) and § 1320.5 (b) (1), a currently valid OMB control number assigned by the Director in accordance with the Act...</Dd> <Dl> <Dd> <Dl> <Dd> (e) The protection provided by paragraph (a) of this section does not preclude the imposition of a penalty on a person for failing to comply with a collection of information that is imposed on the person by statute--e.g., 26 U.S.C. § 6011 (a) (statutory requirement for person to file a tax return)... </Dd> </Dl> </Dd> </Dl> <Dd> <Dl> <Dd> (e) The protection provided by paragraph (a) of this section does not preclude the imposition of a penalty on a person for failing to comply with a collection of information that is imposed on the person by statute--e.g., 26 U.S.C. § 6011 (a) (statutory requirement for person to file a tax return)... </Dd> </Dl> </Dd> <Dl> <Dd> (e) The protection provided by paragraph (a) of this section does not preclude the imposition of a penalty on a person for failing to comply with a collection of information that is imposed on the person by statute--e.g., 26 U.S.C. § 6011 (a) (statutory requirement for person to file a tax return)... </Dd> </Dl>

Who files one of the 1040 series of tax forms