United States v. Ronald M. Long

Ronald M. Long was convicted of willful failure to file income tax returns for the years 1972, 1973 and 1974. I.R.C. § 7203. Long appeals, asserting a failure of proof.

At Long’s nonjury trial, the government contended that it had no record that Long had filed any returns for the years in question. Long responded that he had filed returns and that the government had lost them. In support of this contention, Long introduced “facsimiles” of certain 1040 forms he claimed to have filed. On each of the facsimile forms, Long had inserted zeros in the spaces reserved for entering exemptions, income, tax, and tax withheld. Long also produced a copy of a tax protest tract which he had allegedly attached to his returns.

During the years at issue, the Internal Revenue Service did not keep copies of documents which it considered to be invalid returns, including forms showing only zeros. Nor did the I.R.S. retain records indicating whether such papers had been filed. Accordingly, the district court found that the government did not, and could not, prove Long had not filed forms filled in with zeros.

The trial judge concluded, however, that although Long may have filed papers conforming to…