United States v. Kelley
United States Court of Appeals for the Fourth Circuit
769 F.2d 215 (1985)
- Written by Sarah Holley, JD
Facts
Kelley was the organizer and leader of a group called the Constitutional Tax Association, which held the position that the federal income tax was unconstitutional as applied to wages. Members of the group paid dues, and in exchange Kelley explained how the members might avoid all income-tax withholding on their wages. Kelley supplied members with a packet that contained tax forms, detailed instructions as to how the forms should be filled out, and a legal brief in support of the position that wages were not subject to income taxation and that employers should not withhold anything for federal income taxes. Members were instructed to attach this legal brief to their tax forms. Kelley also instructed members to destroy their credit cards and deal only in cash in order to avoid leaving any paper trails for the IRS (Internal Revenue Service) to follow. Notably, during the time Kelley was soliciting and advising group members, Kelley properly reported his wages on his own income-tax return. Kelley also admitted that he had consulted a number of attorneys about his legal position and none of them agreed with him. Kelley was convicted of aiding and abetting in the preparation of false W-4 tax forms. Kelley appealed.
Rule of Law
Issue
Holding and Reasoning (Haynsworth, J.)
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