John McDougall v. Commissioner of Internal Revenue

15 F.3d 1087 73 A.F.T.R.2d 94 -879 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. John MCDOUGALL, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. No. 93-70289. United States Court of Appeals, Ninth Circuit. Submitted Oct. 26, 1993. * Decided Dec. 29, 1993. Before: KILKENNY, SNEED and FERGUSON, Circuit Judges. 1 MEMORANDUM ** 2 Appellant petitions for review of a Tax Court decision affirming the Commissioner of Internal Revenue's (CIR) determination of tax deficiency and penalties for the 1987 tax year. Appellant contends that his fifth amendment privilege against self-incrimination will be violated if he is forced to (1) file a tax return for tax year 1987 or (2) introduce evidence in the tax court to rebut the CIR's determination of deficiency by the appellant. Appellant's contentions lack merit. 3 A fifth amendment claim of self-incrimination does not justify an outright refusal to file a tax return. United States v. Sullivan, 274 U.S.…