United States v. William Marcus Gardiner

This is a direct appeal by William Marcus Gardiner, in propria persona, from a judgment of conviction following a jury verdict for failure to file federal income tax returns, 26 U.S.C. § 7203 , and for supplying a false withholding certificate, 26 U.S.C. § 7205 .

During the calendar years 1970 and 1971, the appellant was employed by radio station KNPT in Newport, Oregon. During 1970, he received wages from this employment in the amount of $9,108.71; during 1971, he received wages in the amount of $10,881.80. For each of those years, the appellant’s wife filed individual income tax returns as a married taxpayer filing separately.

For the calendar year 1970, Gardiner mailed a Form 1040 to the Internal Revenue Service (IRS), which was blank in all respects except for the words: “Under protest, I plead the Fifth Amendment to the United States Constitution.” Appellant was notified by the IRS that this form did not constitute a return as required by law. No return was thereafter filed for the year 1970. He filed no return at all for the year 1971. On July 1,1972, he filed a certificate seeking an exemption from withholding wages for tax purposes, claiming he incurred no…