And 1040 form says this:

"Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and belief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge."

and the form also says:


Form 1040
Department of the Treasury—Internal Revenue Service OMB No. 1545-0074 (99) IRS Use Only—Do not write or staple in this space.
U.S. Individual Income Tax Return

So, it is a fraudulent form before the first drop of ink is even applied to it, because of this Treasury Order:

http://www.treasury.gov/about/role-o.../to150-06.aspx

and violates Title 31 section 333 http://www.law.cornell.edu/uscode/text/31/333

Bentley