United States v. Neff
United States Court of Appeals for the Ninth Circuit
615 F.2d 1235 (1980)
- Written by Steven Pacht, JD
Facts
Robert Neff (defendant) filed standard Internal Revenue Service (IRS) Form 1040s for 1974 and 1975 but provided no financial information on his 1040s that would allow the IRS to determine his tax liability. Instead, Neff (1) objected to more than 25 questions seeking financial or tax information on the ground of the Fifth Amendment to the Constitution’s privilege against self-incrimination, (2) answered “None” or “Unknown” to numerous other questions, and (3) attached general tax-protestor literature. The IRS advised Neff that his 1040s were unacceptable, but Neff refused to submit new 1040s, again citing the Fifth Amendment. Neff was convicted of willfully failing to file a tax return in violation of 26 U.S.C. § 7203. Neff appealed.
Rule of Law
Issue
Holding and Reasoning (Wallace, J.)
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