McLemore

A four-count information charged self-styled tax protester Max R. McLemore with wilfully failing to file state income tax returns with the intent to evade taxes for the years 1977 through 1980 in violation of Revenue and Taxation Code section 19406. 1 McLemore negotiated a plea bargain in which he pleaded nolo contendere to violating section 19401, 2 a misdemeanor, for failing to file income tax returns for those years preserving his right on this appeal to pursue the argument he unsuccessfully made to the trial court. McLemore contends he was excused from filing state income tax returns because of his privilege against self-incrimination contained in article I, section 15 of the California Constitution. Guided principally by United States v. Carlson (9th Cir. 1980) 617 F.2d 518 we reject his argument and affirm the judgment.

Discussion

McLemore believes the government may not validly collect an income tax on wages earned. Eschewing a direct challenge to the state or federal government’s authority to tax, but nonetheless determined to defeat the government’s withholding system, McLemore filed a false withholding exemption certificate for each of the years 1977 through…