United States v. Ted H. Kimball

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 . The district court had jurisdiction pursuant to 18 U.S.C. § 3231 . We have jurisdiction over this timely appeal pursuant to 28 U.S.C. § 1291 . A panel of this court reversed Kimball’s conviction, holding that he had filed returns. See United States v. Kimball, 896 F.2d 1218 (9th Cir.1990) (Ki mball). We then granted rehearing en banc. See United States v. Kimball, 914 F.2d 1386 (9th Cir.1990). Now in our en banc capacity, we vacate the original opinion in part and remand the appeal to the original panel.

Kimball wrote only asterisks in the spaces provided on the income tax forms at issue and signed his name. The remainder of the facts are outlined in the original opinion. See Kimball, 896 F.2d at 1218-19 .

Kimball contends that his 1040 forms constitute returns as a matter of law. As a general rule, a document “which does not contain any information relating to the taxpayer’s income from which the tax owed can be computed” is not a return within the meaning of section 7203. United States v. Klee, 494 F.2d 394, 397 (9th Cir.) (Klee) (quoting…