United States v. Richard L. Turk

Richard L. Turk appeals his conviction for willful failure to file federal income tax returns for the years 1978, 1979, and 1980 in violation of 26 U.S.C. § 7203 . On the returns for these years, Turk provided his name and social security number, but objected to all other questions on the basis of the fifth amendment to the United States Constitution as well as other grounds. A section 7203 conviction may not be based upon a valid exercise of the fifth amendment privilege against self-incrimination. Garner v. United States, 424 U.S. 648, 662 , 96 S.Ct. 1178, 1186 , 47 L.Ed.2d 370 (1976). Whether the taxpayer validly exercised his fifth amendment privilege is a question of law. United States v. Neff, 615 F.2d 1235, 1239-1240 (9th Cir.1980). Because section 7203 proscribes “willful” failures to make returns, good faith in the assertion of the privilege would entitle a taxpayer to acquittal of a section 7203 charge. Garner, 424 U.S. at 663 n. 18, 96 S.Ct. at 1187 n. 18. The taxpayer’s good faith is a question of fact. United States v. Carlson, 617 F.2d 518, 523 (9th Cir.1980).

In the present ease, the trial judge heard in camera testimony concerning the justification for Turk’s…