United States v. Carlson
United States Court of Appeals for the Ninth Circuit
617 F.2d 518 (1980)
- Written by Steven Pacht, JD
Facts
Brian Carlson (defendant) was a tax protestor. In an attempt to evade paying federal income tax, Carlson claimed 99 tax-withholding exemptions on his 1974 Internal Revenue Service (IRS) Form W-4 (which also was effective for 1975). In fact, Carlson, who was unmarried and had no dependents, was not entitled to so many exemptions. Additionally, Carlson asserted the Fifth Amendment to the United States Constitution’s privilege against self-incrimination in refusing to provide any information on his 1974 and 1975 tax returns from which the IRS could calculate his tax liability. Carlson also attached tax-protestor literature to his 1974 return. Due to Carlson’s action, Carlson’s employer did not withhold any federal income tax from Carlson’s 1974 and 1975 wages, and Carlson did not pay any federal income tax. Carlson was convicted of willfully failing to file income tax returns in violation of 26 U.S.C. § 7203 after the district court ruled that the self-incrimination privilege was inapplicable and that Carlson did not assert the privilege in good faith. Carlson appealed.
Rule of Law
Issue
Holding and Reasoning (Wallace, J.)
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