United States v. Raymond L. Ness
Opinion
Opinion
Appellant Ness was charged with willfully filing a false W-4 form, in violation of 26 U.S.C. § 7205 . The evidence showed that Ness filed an exempt W-4 claiming, under penalty of perjury, that he had had no income tax liability in the prior year, and expected none for the year in which he filed the W-4. That claim was false. The evidence further showed that Ness renewed his claim for exemption from withholding even after the Internal Revenue Service notified him that he was ineligible, and that he could be criminally prosecuted for falsifying his W-4.
We find all of Ness’s arguments on this appeal to be without merit and, therefore, affirm.
I
Selective Prosecution
Ness contends that, at a pretrial hearing, he made a nonfrivolous prima facie showing that he was a victim of selective prosecution, but was improperly denied the discovery and hearing necessary to prove his claim. Hence, Ness argues that his case should be remanded for an evidentiary hearing on that issue. See United States v. Oaks, 508 F.2d 1403 (9th Cir.1974). Ness is mistaken both as to the sufficiency of his showing and as to the adequacy of the pretrial procedures afforded him.