I'm not sure but perhaps you are referring to this one...
"Yet a third provision reinforcing our conclusion that disclosure rules are not subject to the Paperwork Reduction Act is the statute's mechanism for assuring agency compliance with its terms.
When OMB approves an information collection request, it issues a control number which is placed on all forms. If a request does not receive OMB approval, it is not issued a control number, and the agency is prohibited from collecting the information. See 44 U.S.C. §§ 3504(c)(3)(A), 3507(f) (1982 ed.). In addition, if the agency nevertheless promulgates the paperwork requirement, members of the public may ignore it without risk of penalty. See 44 U.S.C. § 3512. (1982 ed.). [Footnote 6] However, this protection of the public is applicable only to information-gathering rules. Section 3512 provides that
"no person shall be subject to any penalty for failing to maintain or provide information to any agency if the information collection request involved . . . does not display a current control number assigned by the [OMB]. . . ."
Ibid. (emphasis added)."
Source:
http://supreme.justia.com/us/494/26/case.html#F6
Can anybody here tell me exactly when and by what method the OMB approves information collection request/demand forms? If they (the OMB) never did actually approve a form and an agency nevertheless promulgates the paperwork requirement, isn't the individual covered for not using the form? But, it only covers him for not using the form, he still has to "report" or "return" the information if required by statute. Is that correct?