Title 26 U.S.C. § 1(f)(3) provides that "the cost-of-living adjustment for any calendar year is the percentage (if any) by which — (A) the CPI for the preceding calendar year, exceeds (B) the CPI for the calendar year 1992.” 26 U.S.C. § 1(f)(3). Finally, 26 U.S.C. § 1(f)(5) provides that "the term ‘Consumer Price Index’ means the last Consumer Price Index for all-urban consumers published by the Department of Labor.” 26 U.S.C. § 1(f)(5). 3 . Clayton also argues that to the extent that the exemption amount is listed in the Form 1040 instruction booklet, under the APA, 5 U.S.C. §§ 551-558, this instruction booklet cannot impose a legal duty on individuals because those exemption amounts are not published in the Federal Register. See United States v. Harvey, 659 F.2d 62, 64 (5th Cir.1981) (<HOLDING>). Clayton asserts that at best, the Form 1040
holding that courts apply the procedural law of the forum and the substantive law of the jurisdiction originating the claim holding that the veterans administrations loan servicing manual had no force and effect of law because it was not promulgated in accordance with the procedural requirements of the apa holding that under alabama law the law of the forum applies to procedural matters and that in most instances the statute of limitations is considered to be a procedural rule holding valid administrative rules promulgated by agency acting within its statutory authority have force and effect of legislation holding that an unpublished bia decision that does not rely on precedent for its definition of a contested term does not receive chevron deference because it is not promulgated under the agencys authority to make rules carrying the force of law