United States v. John E. Buras

John E. Buras appeals his conviction on four counts of willful failure to file an income tax return in violation of I.R.C. § 7203.

The defendant is a free-lance truck driver for various film studios in the Los Ange-les area. For eight years preceding 1974, Buras filed income tax returns listing his wages as income. During this period, tax was withheld from his paychecks. After concluding that he was not obligated under the tax laws to report his wages as income, Buras did not file tax returns for the years 1974 through 1977. Although he earned between $11,000 and $21,000 per year during this period, Buras filed withholding exemption certificates (Form W-4E) so that no tax would be withheld from his paychecks. Buras was indicted on four counts of willful failure to file income tax returns. See I.R.C. § 7203.

Buras filed two pretrial motions which are subjects of this appeal: (1) a motion for a judicial hearing to determine whether wages are income and (2) a motion for discovery of an informant. Both motions were denied by the district court.

At trial, Buras stipulated that during the period in question he earned wages of approximately $11,000 to $21,000 per year-well above the…