United States v. Brian A. Carlson

Carlson was convicted of willful failure to file income tax returns in violation of 26 U.S.C. § 7203 . On appeal he seeks reversal by claiming that his failure to file proper returns constituted a valid exercise of his Fifth Amendment privilege against self-incrimination. We affirm the conviction.

I

Carlson, a factory worker, earned $9,346.21 in 1974 and $13,053.53 in 1975. Although he had filed complete tax returns for previous years, Carlson did not do so for 1974 and 1975. Instead, as part of a tax protest movement, he utilized the following tax-evasion scheme for each of those years. In 1974, Carlson claimed 99 withholding exemptions on the withholding tax form (form W-A) that he submitted to his employer, although he was not married and had no dependents. This form W-4 remained effective through 1975, and resulted in no federal income taxes being withheld from Carlson’s wages in either 1974 or 1975. Carlson thereafter asserted the Fifth Amendment on his 1974 and 1975 year-end tax returns (form 1040) in lieu of providing any information from which his tax liability could be calculated. He appended to the 1974 return tax protest material claiming that federal reserve notes…