United States v. Ted H. Kimball
Opinion
Opinion
O'Scannlain, J.
Kimball appeals from his conviction on three counts of willful failure to file an income tax return in violation of 26 U.S.C. § 7203 . On appeal, Kimball alleges several errors, including a claim that the forms he submitted to the Internal Revenue Service (“IRS”) constituted “returns” under the statute, thus precluding as a matter of law his conviction for failure to file a return. We agree and reverse.
I
In April 1981, after the IRS had sent him four notices of delinquency, Kimball filed an IRS Form 1040 for the year 1979 on which he wrote only asterisks in the spaces provided and signed his name “Ted Kim-ball” at the bottom of the form. The asterisks referred to a sentence stating: “This means that specific objection is made under the 5th Amendment, U.S. Constitution. Similar objection is made to the question under the 1st, 4th, 7th, 8th, 9th, 10th, 13th, 14th, and 16th Amendments for civil issues.” The IRS responded by sending a registered letter warning Kimball that such a submission was inadequate and might subject him to prosecution for failure to file an income tax return. Kimball acknowledged receipt of the letter.