§3518

;13 section 3518 (c) (1 .) (B) (ii) (c)(1) Except as provided in paragraph (2) , this subchapter shall not apply to the collection of information-- (B) during the conduct of-- * * * -(ii) an administrative action or investigation involving an agency against specific individuals or entities * * * . [Emphasis added. ] "The regulations promulgated under t

3518(c)(1)(B)(ii) (2002). Mr. Cryer's allegations that (a) income ofa U.S. citizen earned in and while a resident ofa State is not taxable under the Code and (b) that documents issued by the Internal Revenue Service without OMB numbers are invalid have repeatedly been rejected by this Court as well as other Federal courts. United States v. Bel

• On November 15, 1999, Kligfeld transferred a 98- percent interest in Holdings 1 to Corporation through a non-taxable section 3518 exchange.