United States v. David Hardy, (Two Cases)

David Hardy appeals his conviction of willfully failing to file income tax returns in violation of 26 U.S.C. § 7203 .

We affirm.

BACKGROUND AND PROCEEDINGS

Hardy is a 42-year-old licensed real estate salesman, who has a B.A. in Economics from the University of Colorado. Hardy filed federal income tax returns through 1979. In 1980 he moved from Colorado to Hawaii and did not file a federal tax return after that time.

On March 30, 1990 Hardy was indicted for willfully failing to file income tax returns for the years 1983-86. During these years he was employed as a time-share salesman and received wages and commissions of, respectively, $42,250, $35,275, $33,035, and $16,243. His income came either in cash or checks which he endorsed in favor of his wife. In late 1986 he told his employer that he did not pay taxes and that the Internal Revenue Service could do nothing about it because everything was in his wife’s name. In 1983 and again in 1986 he filed W-4 forms claiming that he was exempt from withholding. No basis existed for this claim.

Hardy was arraigned on April 2, 1990. He objected to the jurisdiction of the court. At the same time he informed the magistrate that he…