United States v. Edward F. Ross

Defendant-appellant perfected this appeal from a judgment of conviction, entered pursuant to a jury verdict finding him guilty of each of three counts of failing to file income tax returns for the years 1972, 1973 and 1974, in violation of 26 U.S.C. § 7203 . This section prohibits a person from wilfully failing to file a tax return with knowledge that the return is required by law.

The evidence at trial established the fact that in the early 1970’s defendant became a vocal member of a group of tax protestors who expounded the theory that a citizen’s constitutional rights relating to the filing of income tax returns entitled the citizen to withhold the information requested on a 1040 tax return. The main thrust of the meetings of the group that appellant attended was the discussion that a citizen has a constitutional right not to be a witness against himself, and that this right extends to the filing of 1040 tax returns. Instead of giving the information required by the 1040 form, citizens, including the appellant, claimed their Fifth Amendment privilege against self-incrimination on their 1040 forms. Following the advice of “the so-called leaders of the tax movement,” as…