United States v. Kimball
United States Court of Appeals for the Ninth Circuit
925 F.2d 356 (1991)
- Written by Steven Pacht, JD
Facts
In his Internal Revenue Service (IRS) Form 1040s for 1979 through 1982, Ted Kimball (defendant) inserted asterisks in place of the financial information that the forms requested. Kimball added the notation that the asterisks denoted his objection, on numerous constitutional grounds, to providing the requested information. Kimball signed the Form 1040s. Kimball did not heed numerous letters from the IRS warning that he faced criminal prosecution if he did not file proper returns. Kimball ultimately was charged with, and convicted of, willfully failing to file tax returns in violation of Internal Revenue Code (code) § 7203. On appeal, a panel of the United States Court of Appeals for the Ninth Circuit reversed Kimball’s convictions, ruling that Kimball’s Form 1040s qualified as tax returns. The Ninth Circuit granted en banc review. Citing the Ninth Circuit’s decision in Fuller v. United States and the United States Court of Appeals for the Fifth Circuit’s decision in United States v. Long, Kimball argued that the Form 1040s that he submitted were returns as a matter of law for the purposes of § 7203.
Rule of Law
Issue
Holding and Reasoning (Per curiam)
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