United States V. Huguenin
950 F.2d 23
1991
1st Cir.
P20 - District Court Jurisdiction over Title 26 Offenses
P34 - Spies-Evasion Indictment Not Duplicitous
P35 - Hashimoto and 6103(h)(5) Juror Audit Information
United States v. Lussier
929 F.2d 25
1991
1st Cir.
P11 - Sixth Amendment - Right to Counsel: Pro Se
Representation; Appointed Counsel of Choice;
Representation by Lay Person or Unlicensed Counsel
P13 - Willfulness
P20 - District Court Jurisdiction Over Title 26 Offenses
P24 - Court Instructs Jury on Law
P33 - Form W-2: Outdated Federal Register Regulation
P35 - Hashimoto and 6103(h)(5) Juror Audit Information
P39 - IRS Agent's Testimony and Witness Sequestration
(Rule 615, F.R.E.)
United States v. Michaud
928 F.2d 13
1991
1st Cir.
P10 - Sixth Amendment - Right to Counsel: Effective
Assistance of Counsel
United States v. Michaud
925 F.2d 37
1991
1st Cir.
P05 - First Amendment: Freedom of Religion/Church
P10 - Sixth Amendment - Right to Counsel: Effective
Assistance of Counsel
United States v. Waldeck
909 F.2d 555
1990
1st Cir.
P08 - Fifth Amendment: Self-Incrimination
P31 - Spies Evasion: False W-4
P34 - Spies Evasion Indictment Not Duplicitous
United States v. Johnson
893 F.2d 451
1990
1st Cir.
P13 - Willfulness
P14 - Prior and Subsequent Conduct: Evidence of Willfulness
(Rule 404(b), F.R.E.)
United States v. Hogan
861 F.2d 312
1988
1st Cir.
P13 - Willfulness
P29 - Civil Assessment Irrelevant
United States v. Michaud
860 F.2d 495
1988
1st Cir.
P05 - First Amendment: Freedom of Religion/Church
P13 - Willfulness
United States v. Turano
802 F.2d 10
1986
1st Cir.
P06 - First Amendment: Freedom of Speech
P13 - Willfulness
United States v. Aitken
755 F.2d 188
1985
1st Cir.
P13 - Willfulness
United States V. Burdett
962 F.2d 228
1992
2nd Cir.
P08 - Fifth Amendment: Self-Incrimination
P13 - Willfulness
United States V. Droge
961 F.2d 1030
1992
2nd Cir.
P13 - Willfulness
P35 - Hashimoto and 6103(h)(5) Juror Audit Information
United States V. Krause
786 F.Supp. 1151
1992
E.D.N.Y.
P42 - False Form 1099 Scheme
United States V. Jones
958 F.2d 520
1992
2nd Cir.
P37 - Admissibility of IRS Computer Records/Certificate of
Assessments and Payments
United States V. Burdett
768 F.Supp. 409
1991
E.D.N.Y.
P36 - Paperwork Reduction Act/OMB Numbers
United States V. DiPetto
936 F.2d 96
1991
2nd Cir.
P31 - Spies Evasion: False W-4
United States V. Pabisz
936 F.2d 80
1991
2nd Cir.
P13 - Willfulness
P35 - Hashimoto and 6103(h)(5) Juror Audit Information
United States v. Rowlee
899 F.2d 1275
1990
2nd Cir.
P06 - First Amendment: Freedom of Speech
United States v. Collorafi
876 F.2d 303
1989
2nd Cir.
P13 - Willfulness
United States v. Schiff
876 F.2d 272
1989
2nd Cir.
P06 - First Amendment: Freedom of Speech
P08 - Fifth Amendment: Self-Incrimination
P27 - Condition of Probation/Parole
United States v. Auen
864 F.2d 4
1988
2nd Cir.
P12 - Sixth Amendment - Right to Counsel: Waiver
United States v. Sitka
845 F.2d 43
1988
2d Cir.
P30 - Ratification of Sixteenth Amendment
United States v. Schiff
801 F.2d 108
1986
2d Cir.
P13 - Willfulness
United States v. Heinemann
801 F.2d 86
1986
2d Cir.
P13 - Willfulness
United State v. Ebner
782 F.2d 1120
1986
2d Cir.
P05 - First Amendment: Freedom of Religion/Church
Wheeler v. United States
744 F.2d 292
1984
2d Cir.
P03 - Constitutionality of Section 7203
United States v. Venator
568 F. Supp. 832
1983
N.D. N.Y.
P08 - Fifth Amendment: Self-Incrimination
P19 - Wages are Income
P20 - District Court Jurisdiction Over Title 26 Offenses
United States v. Kraeger
711 F.2d 6
1983
2d Cir.
P01 - Constitutionality of Tax Laws: General
P03 - Constitutionality of Section 7203
P08 - Fifth Amendment: Self-Incrimination
P13 - Willfulness
United States v. Schiff
612 F.2d 73
1979
2d Cir.
P08 - Fifth Amendment: Self-Incrimination
P13 - Willfulness
P16 - Federal Reserve Notes/Monetary System
United States v. Best
43 A.F.T.R. 2d 636
1978
2d Cir.
P16 - Federal Reserve Notes/Monetary System
United States v. Crocker
753 F.2d 1209
1991
D. Del.
P13 - Willfullness
P31 - Spies Evasion: False W-4
P36 - Paperwork Reduction Act/OMB Numbers
United States v. Connor
898 F.2d 942
1990
3rd Cir.
P04 - Section 7205
P13 - Willfullness
P19 - Wages Are Income
P31 - Spies Evasion: False W-4
United States v. Gravatt
868 F.2d 585
1989
3rd Cir.
P08 - Fifth Amendment: Self-Incrimination
P11 - Sixth Amendment - Right to Counsel: Pro Se
Representation; Appointed Counsel of Choice;
Representation by Lay Person or Unlicensed Counsel
United States v. Karlin
785 F.2d 90
1986
3rd Cir.
P13 - Willfulness
P32 - District Court Jurisidiction: Nontaxpayer
United States v. Graham
758 F.2d 879
1985
3rd Cir.
P06 - First Amendment: Freedom of Speech
P08 - Fifth Amendment: Self-Incrimination
P19 - Wages are Income
P20 - District Court Jurisdiction over Title 26 Offenses
United States v. Isenhower
754 F.2d 489
1985
3rd Cir.
P20 - District Court Jurisdiction over Title 26 Offenses
P28 - Costs of Prosecution
United States v. Edelson
604 F.2d 232
1979
3rd Cir.
P08 - Fifth Amendment: Self-Incrimination
P13 - Willfulness
P15 - What is a Return?
P16 - Federal Reserve Notes/Monetary System
United States v. Malinowski
472 F.2d 850
1973
3rd Cir.
P16 - Federal Reserve Notes/Monetary System
P17 - Tax Protest Against Military or Other Government Spending
P18 - Selective Prosecution
United States V. Davis
958 F.2d 47
1992
4th Cir.
P12 - Sixth Amendment - Right to Counsel: Waiver
United States v. Sharp
920 F.2d 1167
1990
4th Cir.
P08 - Fifth Amendment: Self-Incrimination
United States v. Bowers
920 F.2d 220
1990
4th Cir.
P37 - Admissibility of IRS Computer Records/Certificate of
Assessments and Payments
P38 - Lack of Publication in Federal Register
United States v. Kelley
769 F.2d 215
1985
4th Cir.
P06 - First Amendment: Freedom of Speech
P18 - Selective Prosecution
United States v. Snyder
766 F.2d 167
1985
4th Cir.
P08 - Fifth Amendment: Self-Incrimination
P09 - Sixth Amendment - Right to Counsel: Reliance on Advice of
Counsel
P13 - Willfulness
United States v. Eilertson
707 F.2d 108
1983
4th Cir.
P13 - Willfulness
P20 - District Court Jurisdiction Over Title 26 Offenses
United States v. Snider
502 F.2d 645
1974
4th Cir.
P04 - Section 7205
P05 - First Amendment: Freedom of Religion/Church
P06 - First Amendment: Freedom of Speech
P13 - Willfulness
P17 - Tax Protest Against Military or Other Government Spending
United States V. Doyle
956 F.2d 73
1992
5th Cir.
P13 - Willfulness
P24 - Court Instructs Jury on Law
P31 - Spies Evasion: False W-4
P36 - Paperwork Reduction Act/OMB Numbers
United States V. Masat
948 F.2d 923
1991
5th Cir.
P05 - First Amendment: Freedom of Religion/Church
P13 - Willfulness
P20 - District Court Jurisdiction over Title 26 Offenses
P32 - District Court Jurisdiction: Nontaxpayer
P35 - Hashimoto and 6103(h)(5) Juror Audit Information
P41 - Discovery of IRS Individual Master File (IMF)
United States V. Barnett
945 F.2d 1296
1991
5th Cir.
P13 - Willfulness
P14 - Court Instructs Jury on Law
P26 - Duty of Treasury to Prepare Returns (26 U.S.C. 6020)
United States V. Kerwin
945 F.2d 92
1991
5th Cir.
P36 - Paperwork Reduction Act/OMB Numbers
United States v. Williams
928 F.2d 145
1991
5th Cir.
P31 - Spies Evasion: False W-4
United States v. Eargle
921 F.2d 56
1991
5th Cir.
P05 - First Amendment: Freedom of Religion/Church
P13 - Willfulness
United States v. Masat
898 F.2d 88
1990
5th Cir.
P10 - Sixth Amendment - Right to Counsel: Effective Assistance
of Counsel
P34 - Spies Evasion Indictment Not Duplicitous
P35 - Hashimoto and 6103(h)(5) Juror Audit Information
United States v. Buford
889 F.2d 1406
1989
5th Cir.
P13 - Willfulness
P41 - Discovery of IRS Individual Master File (IMF)
United States v. Flitcraft
863 F.2d 342
1989
5th Cir.
P04 - Section 7205
P08 - Fifth Amendment: Self-Incrimination
United States v. Whiteside
810 F.2d 1306
1987
5th Cir.
P13 - Willfulness
P24 - Court Instructs Jury on Law
United States v. Flitcraft
803 F.2d 184
1986
5th Cir.
P04 - Section 7205
P13 - Willfulness
P19 - Wages are Income
P24 - Court Instructs Jury on Law
United States v. Price
798 F.2d 111
1986
5th Cir.
P04 - Section 7205
P11 - Sixth Amendment-Right to Counsel: Pro Se Representation;
Appointed Counsel of Choice; Representation by Lay Person or Unlicensed
Counsel
United States v. Martin
790 F.2d 1215
1986
5th Cir.
P12 - Sixth Amendment-Right to Counsel: Waiver
P16 - Federal Reserve Notes/Monetary System
United States v. Shivers
788 F.2d 1046
1986
5th Cir.
P08 - Fifth Amendment: Self-Incrimination
P13 - Willfulness
United States v. Bass
784 F.2d 1282
1986
5th Cir.
P04 - Section 7205
United States v. Carpenter
776 F.2d 1291
1985
5th Cir.
P13 - Willfulness
United States v. Garcia
762 F.2d 1222
1985
5th Cir.
P13 - Willfulness
United States v. Daly
756 F.2d 1076
1985
5th Cir.
P05 - First Amendment: Freedom of Religion/Church
P06 - First Amendment: Freedom of Speech
P13 - Willfulness
United States v. Burton
737 F.2d 439 rev'g., 575 F. Supp. 1320
1984 1983
5th Cir. E.D. Tx.
P01 - Constitutionality of Tax Laws: General
P10 - Sixth Amendment - Right to Counsel: Effective Assistance of
Counsel
P13 - Willfulness
P16 - Federal Reserve Notes/Monetary System
P19 - Wages are Income
P20 - District Court Jurisdiction Over Title 26 Offenses
United States v. Echols
677 F.2d 498
1982
5th Cir.
P04 - Section 7205
United States v. Damon
676 F.2d 1060
1982
5th Cir.
P01 - Constitutionality of Tax Laws: General
P04 - Section 7205
P06 - First Amendment: Freedom of Speech
P18 - Selective Prosecution
United States v. Reed
670 F.2d 622
1982
5th Cir.
P04 - Section 7205
P08 - Fifth Amendment: Self-Incrimination
P13 - Willfulness
P15 - What is a Return?
United States v. McCarty
665 F.2d 596
1982
5th Cir.
P02 - Constitutionality of Income Tax: Income Tax is Excise Tax
P08 - Fifth Amendment: Self-Incrimination
P13 - Willfulness
P19 - Wages are Income
P20 - District Court Jurisdiction Over Title 26 Offenses
United States v. Rice
659 F.2d 524
1981
5th Cir.
P08 - Fifth Amendment: Self-Incrimination
P13 - Willfulness
P18 - Selective Prosecution
United States v. Lacy
658 F.2d 396
1981
5th Cir.
P26 - Duty of Treasury to Prepare Returns (26 U.S.C. 6020)
United States v. Tibbetts
646 F.2d 193
1981
5th Cir.
P08 - Fifth Amendment: Self-Incrimination
P18 - Selective Prosecution
United States v. Booher
641 F.2d 218
1981
5th Cir.
P08 - Fifth Amendment: Self-Incrimination
P13 - Willfulness
P15 - What is a Return?
United States v. Quimby
636 F.2d 86
1981
5th Cir.
P08 - Fifth Amendment: Self-Incrimination
P13 - Willfulness
P25 - Probable Cause Hearing
United States v. Herzog
632 F.2d 469
1980
5th Cir.
P04 - Section 7205
P19 - Wages are Income
United States v. Grote
632 F.2d 387
1980
5th Cir.
P18 - Selective Prosecution
United States v. Jones
628 F.2d 402
1980
5th Cir.
P16 - Federal Reserve Notes/Monetary System
United States v. Smith
618 F.2d 280
1980
5th Cir.
P01 - Constitutionality of Tax Laws: General
P06 - First Amendment: Freedom of Speech
P13 - Willfulness
P15 - What is a Return?
P17 - Tax Protest Against Military or Other Government Spending
United States v. Fowler
605 F.2d 181
1979
5th Cir.
P12 - Sixth Amendment - Right to Counsel: Waiver
United States v. Millican
600 F.2d 273
1979
5th Cir.
P03 - Constitutionality of Section 7203
P08 - Fifth Amendment: Self-Incrimination
P25 - Probable Cause Hearing
P26 - Duty of Treasury to Prepare Returns (26 U.S.C. 6020)
United States v. Willis
599 F.2d 684
1979
5th Cir.
P08 - Fifth Amendment: Self-Incrimination
United States v. Benson
592 F.2d 257
1979
5th Cir.
P04 - Section 7205
P11 - Sixth Amendment - Right to Counsel: Pro Se Representation;
Appointed Counsel of Choice; Representation by Lay Person or Unlicensed
Counsel
P16 - Federal Reserve Notes/Monetary System
United States v. Brown
591 F.2d 307
1979
5th Cir.
P08 - Fifth Amendment: Self-Incrimination
P10 - Sixth Amendment - Right to Counsel: Effective Assistance of
Counsel
P11 - Sixth Amendment - Right to Counsel: Pro Se Representation;
Appointed Counsel of Choice; Representation by Lay Person or Unlicensed
Counsel
P12 - Sixth Amendment - Right to Counsel: Waiver
P13 - Willfulness
P15 - What is a Return?
P18 - Selective Prosecution
United States v. Wade
585 F.2d 573
1978
5th Cir.
P08 - Fifth Amendment: Self-Incrimination
P13 - Willfulness
P15 - What is a Return?
United States v. Kahl
583 F.2d 1351
1978
5th Cir.
P18 - Selective Prosecution
P27 - Condition of Probation/Parole
United States v. Johnson
577 F.2d 1304
1978
5th Cir.
P08 - Fifth Amendment: Self-Incrimination
P15 - What is a Return?
P18 - Selective Prosecution
United States v. Anderson
577 F.2d 258
1978
5th Cir.
P04 - Section 7205
P09 - Sixth Amendment - Right to Counsel: Reliance on Advice of
Counsel
P11 - Sixth Amendment - Right to Counsel: Pro Se Representation;
Appointed Counsel of Choice; Representation by Lay Person or Unlicensed
Counsel
United States v. Wellendorf
574 F.2d 1289
1978
5th Cir.
P04 - Section 7205
P13 - Willfulness
P14 - Prior and Subsequent Conduct: Evidence of Willfulness (Rule
404(b), F.R.E.)
United States v. Evans
574 F.2d 1287
1978
5th Cir.
P04 - Section 7205
P11 - Sixth Amendment - Right to Counsel: Pro Se Representation;
Appointed Counsel of Choice; Representation by Lay Person or Unlicensed
Counsel
United States v. Moore
569 F.2d 1312
1978
5th Cir.
P04 - Section 7205
P05 - First Amendment: Freedom of Religion/Church
P11 - Sixth Amendment - Right to Counsel: Pro Se Representation;
Appointed Counsel of Choice; Representation by Lay Person or Unlicensed
Counsel
United States v. Stephen
569 F.2d 860
1978
5th Cir.
P04 - Section 7205
P13 - Willfulness
United States v. Carter
568 F.2d 453
1978
5th Cir.
P04 - Section 7205
P05 - First Amendment: Freedom of Religion/Church
P11 - Sixth Amendment - Right to Counsel: Pro Se Representation;
Appointed Counsel of Choice; Representation by Lay Person or Unlicensed
Counsel
United States v. Arlt
567 F.2d 1295
1978
5th Cir.
P04 - Section 7205
P11 - Sixth Amendment - Right to Counsel: Pro Se Representation;
Appointed Counsel of Choice; Representation by Lay Person or Unlicensed
Counsel
United States v. Arlt
560 F.2d 200
1977
5th Cir.
P04 - Section 7205
P11 - Sixth Amendment - Right to Counsel: Pro Se Representation;
Appointed Counsel of Choice; Representation by Lay Person or Unlicensed
Counsel
United States v. Murdock
548 F.2d 599
1977
5th Cir.
P05 - First Amendment: Freedom of Religion/Church
P18 - Selective Prosecution
United States v. Chrane
529 F.2d 1236
1976
5th Cir.
P03 - Constitutionality of Section 7203
United States v. Radue
486 F.2d 220
1973
5th Cir.
P03 - Constitutionality of Section 7203
P15 - What is a Return?
United States v. Douglass
476 F.2d 260
1973
5th Cir.
P01 - Constitutionality of Tax Laws: General
P13 - Willfulness
United States V. Daniel
956 F.2d 540
1992
6th Cir.
P13 - Willfulness
United States V. Spine
945 F.2d 143
1991
6th Cir.
P13 - Willfulness
P35 - Hashimoto and 6103(h)(5) Juror Audit Information
P37 - Admissibility of IRS Computer Records/Certificate of
Assessments and Payments
United States v. Wunder
919 F.2d 34
1990
6th Cir.
P08 - Fifth Amendment: Self-Incrimination
P10 - Sixth Amendment - Right to Counsel: Effective Assistance
of Counsel
P15 - What is a Return?
P36 - Paperwork Reduction Act/OMB Numbers
United States v. DeClue
899 F.2d 1465
1990
6th Cir.
P08 - Fifth Amendment: Self-Incrimination
P13 - Willfulness
P14 - Prior and Subsequent Conduct: Evidence of Willfulness
(Rule 404(b), F.R.E.)
P15 - What is a Return?
P39 - IRS Agent's Testimony and Witness Sequestration
(Rule 615, F.R.E.)
United States v. Sassak
881 F.2d 276
1989
6th Cir.
P13 - Willfulness
P19 - Wages Are Income
United States v. Kryszke
836 F.2d 13
1987
6th Cir.
P11 - Sixth Amendment - Right to Counsel: Pro Se Representation;
Appointed Counsel of Choice; Representation by Lay Person or Unlicensed
Counsel
P12 - Sixth Amendment - Right to Counsel: Waiver
P23 - No Right to "Jury Nullification" Instruction
United States v. Grosshans
821 F.2d 1247
1987
6th Cir.
P11 - Sixth Amendment-Right to Counsel: Pro Se Representation;
Appointed Counsel of Choice; Representation by Lay Person or Unlicensed
Counsel
P12 - Sixth Amendment-Right to Counsel: Waiver
P14 - Prior and Subsequent Conduct: Evidence of Willfulness (Rule
404(b), F.R.E.)
P31 - Spies Evasion: False W-4
United States v. Reed
821 F.2d 322
1987
6th Cir.
P13 - Willfulness
P31 - Spies Evasion: False W-4
United States v. Saussy
802 F.2d 849
1986
6th Cir.
P08 - Fifth Amendment
P13 - Willfulness
P15 - What is a Return?
P28 - Costs of Prosecution
United States v. House
617 F.Supp 240
1985
W.D. Mi.
P31 - Spies Evasion: False W-4
United States v. House
617 F.Supp 237
1985
W.D. Mi.
P30 - Ratification of Sixteenth Amendment
United States v. House
617 F.Supp 232
1985
W.D. Mi.
P13 - Willfulness
P19 - Wages are Income
United States v. Overton
617 F.Supp 5
1985
W.D. Mi.
P19 - Wages are Income
P31 - Spies Evasion: False W-4
United States v. McMullen
755 F.2d 65
1984
6th Cir.
P01 - Constitutionality of Tax Laws: General
P12 - Sixth Amendment - Right to Counsel: Waiver
P18 - Selective Prosecution
P20 - District Court Jurisdiction over Title 26 Offenses
United States v. Walsh
742 F.2d 1006
1984
6th Cir.
P11 - Sixth Amendment - Right to Counsel: Pro Se Representation;
Appointed Counsel of Choice; Representation by Lay Person or Unlicensed
Counsel
United States v. Mosel
738 F.2d 157
1984
6th Cir.
P15 - What is a Return?
United States v. Grumka
728 F.2d 794
1984
6th Cir.
P04 - Section 7205
P13 - Willfulness
United States v. Heise
709 F.2d 449
1983
6th Cir.
P08 - Fifth Amendment: Self-Incrimination
P13 - Willfulness
P14 - Prior and Subsequent Conduct: Evidence of Willfulness (Rule
404(b), F.R.E.)
P15 - What is a Return?
United States v. Merlo
704 F.2d 331
1983
6th Cir.
P08 - Fifth Amendment: Self-Incrimination
United States v. Hazel
696 F.2d 473
1983
6th Cir.
P04 - Section 7205
P18 - Selective Prosecution
United States v. Mundt
666 F.2d 1029
1981
6th Cir.
P08 - Fifth Amendment: Self-Incrimination
P15 - What is a Return?
United States v. Evanko
604 F.2d 21
1979
6th Cir.
P08 - Fifth Amendment: Self-Incrimination
P15 - What is a Return?
United States v. Whitesel
543 F.2d 1176
1976
6th Cir.
P04 - Section 7205
P11 - Sixth Amendment - Right to Counsel: Pro Se Representation;
Appointed Counsel of Choice; Representation by Lay Person or Unlicensed
Counsel
P16 - Federal Reserve Notes/Monetary System
United States v. Acker
415 F.2d 329
1969
6th Cir.
P01 - Constitutionality of Tax Laws: General
United States V. Becker
No. 91-2737, slip op.
1992 WL 119887
1992
7th Cir.
P09 - Sixth Amendment - Right to Counsel: Reliance on Advice of
Counsel
P13 - Willfulness
P19 - Wages are Income
P34 - Spies -Evasion Indictment Not Duplicitous
United States V. Benson
941 F.2d 598
1991
7th Cir.
P09 - Sixth Amendment - Right to Counsel: Reliance on Advice of
Counsel
P13 - Willfulness
P30 - Ratification of the Sixteenth Amendment
United States V. Sloan
939 F.2d 499
1991
7th Cir.
P13 - Willfulness
P19 - Wages are Income
P31 - Spies-Evasion: False W-4
P32 - District Court Jurisdiction: Nontaxpayer
United States V. Cheek
931 F.2d 1206
1991
7th Cir.
P01 - Constitutionality of Tax Laws: General
P13 - Willfulness
P16 - Federal Reserve Notes/Monetary System
P19 - Wages are Income
P30 - Ratification of Sixteenth Amendment
P32 - District Court Jurisdiction: Nontaxpayer
United States v. Cheek
1991 WL 71468
1991
7th Cir.
P01 - Constitutionality of Tax Laws: General
P13 - Willfulness
P16 - Federal Reserve Notes/Monetary System
P19 - Wages Are Income
P30 - Ratification of Sixteenth Amendment
P32 - District Court Jurisdiction: Nontaxpayer
United States v. Dunkel
927 F.2d 955
1991
7th Cir., rev'g. 900 F.2d 105 (7th Cir. 1990)
P01 - Constitutionality of Tax Laws: General
P13 - Willfulness
P19 - Wages Are Income
P30 - Ratification of Sixteenth Amendment
United States v. Jungles
903 F.2d 468
1990
7th Cir.
P13 - Willfulness
United States v. Dennis
902 F.2d 591
1990
7th Cir.
P28 - Costs of Prosecution
United States v. Dunkel
900 F.2d 105
1990
7th Cir., vacated 111 S. Ct. 747 (1991)
P03 - Constitutionality of Section 7203
P07 - Fourth Amendment
P13 - Willfulness
P21 - Voluntariness of Filing Income Tax Return
P28 - Costs of Prosecution
P34 - Spies Evasion Indictment Not Duplicitous
United States v. Cheek
882 F.2d 1263
1989
7th Cir., rev'd, 111 S. Ct. 604 (1991) (Subjective standard of
willfulness required)
P01 - Constitutionality of Tax Laws: General
P08 - Fifth Amendment: Self-Incrimination
P11 - Sixth Amendment - Right to Counsel: Pro Se
Representation; Appointed Counsel of Choice;
Representation by Lay Person or Unlicensed Counsel
P12 - Sixth Amendment - Right to Counsel: Waiver
P13 - Willfulness
P16 - Federal Reserve Notes/Monetary System
P19 - Wages Are Income
P20 - District Court Jurisdiction Over Title 26 Offenses
P30 - Ratification of Sixteenth Amendment
P32 - District Court Jurisdiction: Nontaxpayer
United States v. Krenzelok
874 F.2d 480
1989
7th Cir.
P13 - Willfulness
United States v. Hart
673 F.Supp. 932
1987
N.D.Ind.
P01 - Constitutionality of Tax Laws: General
P13 - Willfulness
P21 - Voluntariness of Filing Income Tax Return
P26 - Duty of Treasury to Prepare Returns (26 U.S.C. 6020)
P29 - Civil Assessment Irrelevant
P31 - Spies Evasion: False W-4
P32 - District Court Jurisdiction: Nontaxpayer
P34 - Spies Evasion Indictment Not Duplicitous
P37 - Admissibility of IRS Computer Records/Certificate of
Assessments and Payments
P41 - Discovery of IRS Individual Master File (IMF)
United States v. Jeffries
854 F.2d 254
1988
7th Cir.
P05 - First Amendment: Freedom of Religion/Church
P13 - Wilfulness
P31 - Spies Evasion: False W-4
United States v. Sarsoun
834 F.2d 1358
1987
7th Cir.
P10 - Sixth Amendment - Effective Assistance of Counsel
P12 - Sixth Amendment - Right to Counsel: Waiver
United States v. Buckner
830 F.2d 102
1987
7th Cir.
P01 - Constitutionality of Tax Laws: General
P08 - Fifth Amendment: Self Incrimination
P13 - Wilfulness
P16 - Federal Reserve Notes/ Monetary System
United States v. Warner
No. 86-2314
September 14, 1987
7th Cir.
P08 - Fifth Amendment: Self-Incrimination
P13 - Willfulness
P27 - Condition of Probation/Parole
United States v. Davenport
824 F.2d 1511
1987
7th Cir.
P13 - Willfulness
P31 - Spies Evasion: False W-4
United States v. Birkenstock
823 F.2d 1026
1987
7th Cir.
P13 - Willfulness
P14 - Pior and Subsequent Conduct: Evidence of Willfulness (Rule
404(b), F.R.E.)
P25 - Probable Cause Hearing
P33 - Form W-2: Outdated Federal Register Regulation
United States v. Dube
820 F.2d 886
1987
7th Cir.
P05 - First Amendment: Freedom of Religion/Church
P13 - Willfulness
P31 - Spies Evasion: False W-4
United States v. Ferguson
793 F.2d 828
1986
7th Cir.
P04 - Section 7205
P13 - Willfulness
P14 - Prior and Subsequent Conduct: Evidence of Willfulness (Rule
404(b), F.R.E.)
P19 - Wages are Income
P30 - Ratification of Sixteenth Amendment
United States v. Foster
789 F.2d 457
1986
7th Cir.
P13 - Willfulness
P30 - Ratification of Sixteenth Amendment
P31 - Spies Evasion: False W-4
United States v. Thomas
788 F.2d 1250
1986
7th Cir.
P13 - Willfulness
P30 - Ratification of Sixteenth Amendment
United States v. Copeland
786 F.2d 768
1985
7th Cir.
P04 - Section 7205
P31 - Spies Evasion: False W-4
United States v. Bressler
772 F.2d 287
1985
7th Cir.
P11 - Sixth Amendment - Right to Counsel: Pro Se Representation
Appointed Counsel of Choice; Representation by Lay Person or Unlicensed
Counsel
P12 - Sixth Amendment - Right to Counsel: Waiver
P13 - Willfulness
P20 - District Court Jurisdiction Over Title 26 Offenses
P22 - Violation of Privacy Act
United States v. Witvoet
767 F.2d 338
1985
7th Cir.
P13 - Willfulness
United States v. Thibodeaux
758 F.2d 199
1985
7th Cir.
P11 - Sixth Amendment - Right to Counsel: Pro Se Representation
Appointed Counsel of Choice; Representation by Lay Person or Unlicensed
Counsel
P13 - Willfulness
United States v. Green
757 F.2d 116
1985
7th Cir.
P08 - Fifth Amendment: Self-Incrimination
P13 - Willfulness
P15 - What is a Return?
United States v. Latham
754 F.2d 747
1985
7th Cir.
P04 - Section 7205
P13 - Willfulness
P14 - Prior and Subsequent Conduct: Evidence of Willfulness
(Rule 404(b), F.R.E.)
P19 - Wages are Income
P20 - District Court Jurisdiction over Title 26 Offenses
P29 - Civil Assessment Irrelevant
United States v. Dack
747 F.2d 1172
1984
7th Cir.
P13 - Willfulness
P18 - Selective Prosecution
P22 - Violation of Privacy Act
P24 - Court Instructs Jury on Law
P28 - Costs of Prosecution
P29 - Civil Assessment Irrelevant
United States v. Koliboski
732 F.2d 1328
1984
7th Cir.
P04 - Section 7205
P13 - Willfulness
P19 - Wages are Income
P20 - District Court Jurisdiction Over Title 26 Offenses
United States v. Verkuilen
690 F.2d 648
1982
7th Cir.
P08 - Fifth Amendment: Self-Incrimination
P10 - Sixth Amendment - Right to Counsel: Effective Assistance of
Counsel
P12 - Sixth Amendment - Right to Counsel: Waiver
P13 - Willfulness
P14 - Prior and Subsequent Conduct: Evidence of Willfulness (Rule
404(b), F.R.E.)
P15 - What is a Return?
P26 - Duty of Treasury to Prepare Returns (26 U.S.C. 6020)
United States v. Moore
627 F.2d 830
1980
7th Cir.
P08 - Fifth Amendment: Self-Incrimination
P13 - Willfulness
P14 - Prior and Subsequent Conduct: Evidence of Willfulness (Rule
404(b), F.R.E.)
P15 - What is a Return?
P16 - Federal Reserve Notes/Monetary System
United States v. McDonough
603 F.2d 19
1979
7th Cir.
P04 - Section 7205
P08 - Fifth Amendment: Self-Incrimination
P14 - Prior and Subsequent Conduct: Evidence of Willfulness (Rule
404(b), F.R.E.)
P15 - What is a Return?
P27 - Condition of Probation/Parole
United States v. Stout
601 F.2d 325
1979
7th Cir.
P04 - Section 7205
P08 - Fifth Amendment: Self-Incrimination
P14 - Prior and Subsequent Conduct: Evidence of Willfulness (Rule
404(b), F.R.E.)
P15 - What is a Return?
P18 - Selective Prosecution
P27 - Condition of Probation/Parole
United States v. Quilty
541 F.2d 172
1976
7th Cir.
P01 - Constitutionality of Tax Laws: General
P04 - Section 7205
P06 - First Amendment: Freedom of Speech
P13 - Willfulness
P17 - Tax Protest Against Military or Other Government Spending
United States v. Jordan
508 F.2d 750
1975
7th Cir.
P08 - Fifth Amendment: Self-Incrimination
P11 - Sixth Amendment - Right to Counsel: Pro Se Representation;
Appointed Counsel of Choice; Representation by Lay Person or Unlicensed
Counsel
P12 - Sixth Amendment - Right to Counsel: Waiver
P15 - What is a Return?
United States V. Citrowske
951 F.2d 899
1991
8th Cir.
P06 - FIRST AMENDMENT: FREEDOM OF SPEECH
P13 - Willfulness
P42 - False Form 1099 Scheme
United States V. Axmear
No. 91-3660MN
1992 WL 102321
1992
8th Cir.
P35 - Hashimoto and 6103(h)(5) Juror Audit Information
P36 - Paperwork Reduction Act/OMB Numbers
United States V. Holden
963 F.2d 1114
1992
8th Cir.
P35 - Hashimoto and 6103(h)(5) Juror Audit Information
P36 - Paperwork Reduction Act/OMB Numbers
United States V. Hildebrandt
961 F.2d 116
1992
8th Cir.
P24 - Court Instructs Jury on Law
P42 - False Form 1099 Scheme
United States V. Yagow
953 F.2d 423
1992
8th Cir.
P42 - False Form 1099 Scheme
P32 - District Court Jurisdiction: Nontaxpayer
United States V. Wodtke
951 F.2d 176
1991
8th Cir.
P11 - Sixth Amendment - Right to counsel: Pro Se Representation;
Appointed Counsel of Choice; Representation by Lay Person or Unlicensed
Counsel
P12 - Sixth Amendment - Right to Counsel: Waiver
P42 - False Form 1099 Scheme
United States V. McKee
942 F.2d 477
1991
8th Cir.
P14 - Prior and Subsequent Conduct: Evidence of Willfulness (Rule
404(b), F.R.E.)
P31 - Spies-Evasion: False W-4
United States V. Telemaque
934 F.2d 169
1991
8th Cir.
P42 - False Form 1099 Scheme
United States v. Zimmerman
832 F.2d 454
1987
8th Cir.
P05 - First Amendment: Freedom of Religion/Church
P13 - Wilfulness
United States v. Felak
831 F.2d 794
1987
8th Cir.
P31 - Spies Evasion: False W-4
United States v. Upton
799 F.2d 432
1986
8th Cir.
P13 - Willfulness
P14 - Prior and Subsequent Conduct: Evidence of Willfulness (Rule
404(b), F.R.E.)
P15 - What is a Return?
United States v. Hawley
768 F.2d 249
1985
8th Cir.
P13 - Willfulness
P24 - Court Instructs Jury on Law
P28 - Costs of Prosecution
United States v. Gleason
766 F.2d 1239
1985
8th Cir.
P05 - First Amendment: Freedom of Religion/Church
United States v. Parshall
757 F.2d 211
1985
8th Cir.
P03 - Constitutionality of Section 7203
P13 - Willfulness
United States v. Shields
751 F.2d 247
1984
8th Cir.
P27 - Condition of Probation/Parole
United States v. Holecek
739 F.2d 331
1984
8th Cir.
P06 - First Amendment: Freedom of Speech
P18 - Selective Prosecution
United States v. Ellsworth
738 F.2d 333
1984
8th Cir.
P13 - Willfulness
United States v. Bell
734 F.2d 1315
1984
8th Cir.
P22 - Violation of Privacy Act
United States v. Grabinski
727 F.2d 681
1984
8th Cir.
P15 - What is a Return?
P28 - Costs of Prosecution
United States v. Gleason
726 F.2d 385
1984
8th Cir.
P13 - Willfulness
United States v. Wyman
724 F.2d 684
1984
8th Cir.
P04 - Section 7205
P13 - Willfulness
P28 - Costs of Prosecution
United States v. Grabinski
558 F. Supp. 1324
1983
D. Minn.
P08 - Fifth Amendment: Self-Incrimination
P13 - Willfulness
P15 - What is a Return?
United States v. Richards
723 F.2d 646
1983
8th Cir.
P14 - Prior and Subsequent Conduct: Evidence of Willfulness (Rule
404(b), F.R.E.)
P19 - Wages are Income
P21 - Voluntariness of Filing Income Tax Return
United States v. Drefke
707 F.2d 978
1983
8th Cir.
P04 - Section 7205
P08 - Fifth Amendment: Self-Incrimination
P20 - District Court Jurisdiction Over Title 26 Offenses
P21 - Voluntariness of Filing Income Tax Return
P23 - No Right to "Jury Nullification" Instruction
United States v. Wilber
696 F.2d 79
1982
8th Cir.
P22 - Violation of Privacy Act
United States v. Marks
691 F.2d 428
1982
8th Cir.
P13 - Willfulness
P20 - District Court Jurisdiction Over Title 26 Offenses
United States v. Stuart
689 F.2d 759
1982
8th Cir.
P15 - What is a Return?
P18 - Selective Prosecution
United States v. Weir
679 F.2d 769
1982
8th Cir.
P16 - Federal Reserve Notes/Monetary System
United States v. Barney
674 F.2d 729
1982
8th Cir.
P08 - Fifth Amendment: Self-Incrimination
P09 - Sixth Amendment - Right to Counsel: Reliance on Advice of
Counsel
P13 - Willfulness
United States v. Spurgeon
671 F.2d 1198
1982
8th Cir.
P13 - Willfulness
P16 - Federal Reserve Notes/Monetary System
P18 - Selective Prosecution
P20 - District Court Jurisdiction Over Title 26 Offenses
United States v. Brink
648 F.2d 1140
1981
8th Cir.
P04 - Section 7205
P06 - First Amendment: Freedom of Speech
P13 - Willfulness
P18 - Selective Prosecution
United States v. Williams
644 F.2d 696
1981
8th Cir.
P04 - Section 7205
United States v. Bernhardt
642 F.2d 251
1981
8th Cir.
P24 - Court Instructs Jury on Law
United States v. Shields
642 F.2d 230
1981
8th Cir.
P13 - Willfulness
P14 - Prior and Subsequent Conduct: Evidence of Willfulness (Rule
404(b), F.R.E.)
P16 - Federal Reserve Notes/Monetary System
United States v. Miller
634 F.2d 1134
1980
8th Cir.
P08 - Fifth Amendment: Self-Incrimination
P13 - Willfulness
P15 - What is a Return?
Broughton v. United States
632 F.2d 706
1980
8th Cir.
P02 - Constitutionality of Income Tax: Income Tax is Excise Tax
P19 - Wages are Income
United States v. Farber
630 F.2d 569
1980
8th Cir.
P08 - Fifth Amendment: Self-Incrimination
P09 - Sixth Amendment - Right to Counsel: Reliance on Advice of
Counsel
P13 - Willfulness
P14 - Prior and Subsequent Conduct: Evidence of Willfulness (Rule
404(b), F.R.E.)
United States v. Thiel
619 F.2d 778
1980
8th Cir.
P01 - Constitutionality of Tax Laws: General
P11 - Sixth Amendment - Right to Counsel: Pro Se Representation;
Appointed Counsel of Choice; Representation by Lay Person or Unlicensed
Counsel
P14 - Prior and Subsequent Conduct: Evidence of Willfulness (Rule
404(b), F.R.E.)
United States v. Campbell
619 F.2d 765
1980
8th Cir.
P01 - Constitutionality of Tax Laws: General
P08 - Fifth Amendment: Self-Incrimination
P13 - Willfulness
P27 - Condition of Probation/Parole
United States v. Francisco
614 F.2d 617
1980
8th Cir.
P02 - Constitutionality of Income Tax: Income Tax is Excise Tax
P10 - Sixth Amendment - Right to Counsel: Effective Assistance of
Counsel
P13 - Willfulness
P15 - What is a Return?
P19 - Wages are Income
United States v. Larson
612 F.2d 1301
1980
8th Cir.
P18 - Selective Prosecution
United States v. Karsky
610 F.2d 548
1979
8th Cir.
P08 - Fifth Amendment: Self-Incrimination
P13 - Willfulness
P14 - Prior and Subsequent Conduct: Evidence of Willfulness (Rule
404(b), F.R.E.)
P22 - Violation of Privacy Act
United States v. Warinner
607 F.2d 210
1979
8th Cir.
P07 - Fourth Amendment
P08 - Fifth Amendment: Self-Incrimination
P10 - Sixth Amendment - Right to Counsel: Effective Assistance of
Counsel
P12 - Sixth Amendment - Right to Counsel: Waiver
P18 - Selective Prosecution
United States v. Moss
604 F.2d 569
1979
8th Cir.
P03 - Constitutionality of Section 7203
P04 - Section 7205
P06 - First Amendment: Freedom of Speech
P13 - Willfulness
P18 - Selective Prosecution
United States v. Bowman
602 F.2d 160
1979
8th Cir.
P08 - Fifth Amendment: Self-Incrimination
P13 - Willfulness
P14 - Prior and Subsequent Conduct: Evidence of Willfulness (Rule
404(b), F.R.E.)
P22 - Violation of Privacy Act
United States v. Tissi
601 F.2d 372
1979
8th Cir.
P16 - Federal Reserve Notes/Monetary System
United States v. Johnson
585 F.2d 374
1978
8th Cir.
P04 - Section 7205
P10 - Sixth Amendment - Right to Counsel: Effective Assistance of
Counsel
P11 - Sixth Amendment - Right to Counsel: Pro Se Representation;
Appointed Counsel of Choice; Representation by Lay Person or Unlicensed
Counsel
P16 - Federal Reserve Notes/Monetary System
United States v. Russell
585 F.2d 368
1978
8th Cir.
P01 - Constitutionality of Tax Laws: General
P03 - Constitutionality of Section 7203
P08 - Fifth Amendment: Self-Incrimination
P13 - Willfulness
P19 - Wages are Income
United States v. Catlett
584 F.2d 864
1978
8th Cir.
P17 - Tax Protest Against Military or Other Government Spending
P18 - Selective Prosecution
United States v. Young
578 F.2d 216
1978
8th Cir.
P04 - Section 7205
P11 - Sixth Amendment - Right to Counsel: Pro Se Representation;
Appointed Counsel of Choice; Representation by Lay Person or Unlicensed
Counsel
United States v. Rifen
577 F.2d 1111
1978
8th Cir.
P13 - Willfulness
P04 - Section 7205
P14 - Prior and Subsequent Conduct: Evidence of Willfulness (Rule
404(b), F.R.E.)
P16 - Federal Reserve Notes/Monetary System
United States v. Olson
576 F.2d 1267
1978
8th Cir.
P11 - Sixth Amendment - Right to Counsel: Pro Se Representation;
Appointed Counsel of Choice; Representation by Lay Person or Unlicensed
Counsel
P13 - Willfulness
United States v. Pryor
574 F.2d 440
1978
8th Cir.
P04 - Section 7205
P15 - What is a Return?
United States v. Buttorff
572 F.2d 619
1978
8th Cir.
P04 - Section 7205
P05 - First Amendment: Freedom of Religion/Church
P06 - First Amendment: Freedom of Speech
P11 - Sixth Amendment - Right to Counsel: Pro Se Representation;
Appointed Counsel of Choice; Representation by Lay Person or Unlicensed
Counsel
P23 - No Right to "Jury Nullification" Instruction
United States v. Pilla
550 F.2d 1085
1977
8th Cir.
P11 - Sixth Amendment - Right to Counsel: Pro Se Representation;
Appointed Counsel of Choice; Representation by Lay Person or Unlicensed
Counsel
United States v. Ojala
544 F.2d 940
1976
8th Cir.
P13 - Willfulness
P17 - Tax Protest Against Military or Other Government Spending
P18 - Selective Prosecution
United States v. Silkman
543 F.2d 1218
1976
8th Cir.
P08 - Fifth Amendment: Self-Incrimination
P19 - Wages are Income
United States v. Hinderman
528 F.2d 100
1976
8th Cir.
P11 - Sixth Amendment - Right to Counsel: Pro Se Representation;
Appointed Counsel of Choice; Representation by Lay Person or Unlicensed
Counsel
United States v. Wiley
503 F.2d 106
1974
8th Cir.
P23 - No Right to "Jury Nullification" Instruction
United States v. Daly
481 F.2d 28
1973
8th Cir.
P08 - Fifth Amendment: Self-Incrimination
P15 - What is a Return?
P16 - Federal Reserve Notes/Monetary System
United States v. MacLeod
436 F.2d 947
1971
8th Cir.
P01 - Constitutionality of Tax Laws: General
P03 - Constitutionality of Section 7203
P08 - Fifth Amendment: Self-Incrimination
P13 - Willfulness
United States V. Bohn
956 F.2d 208
1992
9th Cir.
P11 - Sixth Amendment - Right to Counsel: Pro Se Representation;
Appointed Counsel of Choice; Representation by Lay Person or Unlicensed
Counsel
P12 - Sixth Amendment - Right to Counsel: Waiver
United States V. Kellogg
955 F.2d 1244
1992
9th Cir.
P13 - Willfulness
United States V. Powell
955 F.2d 1206
1992
9th Cir.
P13 - Willfulness
P23 - No Right to "Jury Nullification" Instruction
P24 - Court Instructs Jury on Law
P26 - Duty of Treasury to Prepare Returns (26 U.S.C. 6020)
United States V. Hicks
947 F.2d 1356
1991
9th Cir.
P35 - Hashimoto and 6103(h)(5) Juror Audit Information
P36 - Paperwork Reduction Act/OMB Numbers
P38 - Lack of Publication in Federal Register
United States V. Bentson
947 F.2d 1353
1991
9th Cir.
P36 - Paperwork Reduction Act/OMB Numbers
P38 - lack of Publication in Federal Register
United States V. Mal
942 F.2d 682
1991
9th Cir.
P31 - Spies Evasion: False W-4
P34 - Spies-Evasion Indictment Not Duplicitous
United States V. Sinigaglio
942 F.2d 581
1991
9th Cir.
P35 - Hashimoto and 6103(h)(5) Juror Audit Information
United States V. Hardy
941 F.2d 893
1991
9th Cir.
P12 - Sixth Amendment - Right to Counsel: Waiver
P13 - Willfulness
P35 - Hashimoto and 6103(h)(5) Juror Audit Information
United States V. Johnson
762 F. Supp. 275
1991
C.D. Cal.
P35 - Hashimoto and 6103(h)(5) Juror Audit Information
United States v. Sinigaglio
925 F.2d 339
1991
9th Cir.
P35 - Hashimoto and 6103(h)(5) Juror Audit Information
United States v. Kimball
896 F.2d 1218
1990
9th Cir., vacated 925 F.2d 356 (9th Cir. 1991)
P08 - Fifth Amendment: Self-Incrimination
P15 - What is a Return?
United States v. Bohn
890 F.2d 1079
1989
9th Cir.
P08 - Fifth Amendment: Self-Incrimination
P10 - Sixth Amendmemt - Right to Counsel: Effective Assistance
of Counsel
In Re: Lowell H. Becraft, Jr.
885 F.2d 547
1989
9th Cir.
P01 - Constitutionality of Tax Laws: General
P32 - District Court Jurisdiction: Nontaxpayer
P40 - Attorney Sanctions
United States v. Hashimoto
878 F.2d 1126
1989
9th Cir.
P35 - Hashimoto and 6103(h)(5) Juror Audit Information
United States v. Summet
862 F.2d 784
1988
9th Cir.
P40 - Attorney Sanctions
United States v. Brodie
858 F.2d 492
1988
9th Cir.
P13 - Willfulness
P16 - Federal Reserve Notes/Monetary System
United States v. Bogard
846 F.2d 563
1988
9th Cir.
P11 - Sixth Amendment - Right to Counsel: Pro Se Representation;
Appointed Counsel of Choice: Representation by Lay Person or Unlicensed
Counsel
United States v. Causey
835 F.2d 1298
1987
9th Cir.
P11 - Sixth Amendment - Right to Counsel: Pro Se Representation;
Appointed Counsel of Choice: Representation by Lay Person or Unlicensed
Counsel
P12 - Sixth Amendment - Right to Counsel: Waiver
P19 - Wages are Inccome
P30 - Ratification of Sixteenth Amendment
United States v. Wadsworth
830 F.2d 1500
1987
9th Cir.
P10 - Sixth Amendment - Right to Counsel: Effective Assistance of
Counsel
P12 - Sixth Amendment - Right to Counsel: Waiver
United States v. Poschawatta
829 F.2d 1477
1987
9th Cir.
P08 - Fifth Amendment: Self-Incrimination
P14 - Prior and Subsequent Conduct: Evidence of Willfulness (Rule
404(b), F.R.E.)
P26 - Duty of Treasury to Prepare Rturns (26 U.S.C. 6020)
United States v. Bergman
813 F.2d 1027
1987
9th Cir.
P11 - Sixth Amendment: Right to Counsel: Pro Se Representation;
Appointed Counsel of Choice: Representation by Lay Person or Unlicensed
Counsel
P13 - Wilfulness
P14 - Prior and Subsequent Conduct: Evidence of Willfulness (Rule
404(b), F.R.E.)
P24 - Court Instructs Jury on Law
P31 - Spies Evasion: False W-4
United States v. Kelm
827 F.2d 1319
1987
9th Cir.
P11 - Sixth Amendment-Right to Counsel: Pro Se Representation;
Appointed Counsel of Choice; Representation by Lay Person or Unlicensed
Counsel.
P12 - Sixth Amendment-Right to Counsel: Waiver
P13 - Willfulness
United States v. Kennard
799 F.2d 556
1986
9th Cir.
P04 - Section 7205
P12 - Sixth Amendment-Right to Counsel: Waiver
United States v. Stahl
792 F.2d 1438
1986
9th Cir.
P30 - Ratification of Sixteenth Amendment
United States v. Malquist
791 F.2d 1399
1986
9th Cir.
P08 - Fifth Amendment: Self-Incrimination
P15 - What is a Return?
P24 - Court Instructs Jury on Law
United States v. Pederson
784 F.2d 1462
1986
9th Cir.
P03 - Constitutionality of Section 7203
United States v. Studley
783 F.2d 934
1986
9th Cir.
P32 - District Court Jurisdiction: Nontaxpayer
United States v. Leidendeker
779 F.2d 1417
1986
9th Cir.
P08 - Fifth Amendment: Self-Incrimination
P18 - Selective Prosecution
United States v. Mueller
778 F.2d 539
1985
9th Cir.
P13 - Willfulness
P19 - Wages are Income
United States v. Callery
774 F.2d 1456
1985
9th Cir.
P08 - Fifth Amendment: Self-Incrimination
P13 - Willfulness
United States v. Freeman
761 F.2d 549
1985
9th Cir.
P06 - First Amendment: Freedom of Speech
United States v. Condo
741 F.2d 238
1984
9th Cir.
P11 - Sixth Amendment - Right to Counsel: Pro Se Representation;
Appointed Counsel of Choice; Representation by Lay Person or Unlicensed
Counsel
P13 - Willfulness
P16 - Federal Reserve Notes/Monetary System
United States v. Przybla
737 F.2d 828
1984
9th Cir.
P20 - District Court Jurisdiction Over Title 26 Offenses
United States v. Smith
735 F.2d 1196
1984
9th Cir.
P13 - Willfulness
United States v. Turk
722 F.2d 1439
1983
9th Cir.
P08 - Fifth Amendment: Self-Incrimination
P13 - Willfulness
P14 - Prior and Subsequent Conduct: Evidence of Willfulness (Rule
404(b), F.R.E.)
United States v. Wilder
680 F.2d 59
1982
9th Cir.
P08 - Fifth Amendment: Self-Incrimination
P10 - Sixth Amendment - Right to Counsel: Effective Assistance of
Counsel
P13 - Willfulness
P28 - Costs of Prosecution
United States v. Rasheed
663 F.2d 843
1981
9th Cir.
P05 - First Amendment: Freedom of Religion/Church
P06 - First Amendment: Freedom of Speech
United States v. Wolters
656 F.2d 523
1981
9th Cir.
P08 - Fifth Amendment: Self-Incrimination
P13 - Willfulness
P27 - Condition of Probation/Parole
United States v. Ness
652 F.2d 890
1981
9th Cir.
P04 - Section 7205
P13 - Willfulness
P18 - Selective Prosecution
United States v. Tsui
646 F.2d 365
1981
9th Cir.
P08 - Fifth Amendment: Self-Incrimination
United States v. Annunziato
643 F.2d 676
1981
9th Cir.
P04 - Section 7205
P22 - Violation of Privacy Act
United States v. Romero
640 F.2d 1014
1981
9th Cir.
P04 - Section 7205
P11 - Sixth Amendment - Right to Counsel: Pro Se Representation;
Appointed Counsel of Choice; Representation by Lay Person or Unlicensed
Counsel
P12 - Sixth Amendment - Right to Counsel: Waiver
P13 - Willfulness
P19 - Wages are Income
United States v. Wilson
639 F.2d 500
1981
9th Cir.
P04 - Section 7205
P06 - First Amendment: Freedom of Speech
P08 - Fifth Amendment: Self-Incrimination
P18 - Selective Prosecution
United States v. Buras
633 F.2d 1356
1980
9th Cir.
P02 - Constitutionality of Income Tax: Income Tax is Excise Tax
P10 - Sixth Amendment - Right to Counsel: Effective Assistance of
Counsel
P13 - Willfulness
P19 - Wages are Income
P29 - Civil Assessment Irrelevant
United States v. Crowhurst
629 F.2d 1297
1980
9th Cir.
P08 - Fifth Amendment: Self-Incrimination
P11 - Sixth Amendment - Right to Counsel: Pro Se Representation;
Appointed Counsel of Choice; Representation by Lay Person or Unlicensed
Counsel
P15 - What is a Return?
United States v. Sibla
624 F.2d 864
1980
9th Cir.
P16 - Federal Reserve Notes/Monetary System
United States v. Long
618 F.2d 74
1980
9th Cir.
P15 - What is a Return?
United States v. Carlson
617 F.2d 518
1980
9th Cir.
P04 - Section 7205
P08 - Fifth Amendment: Self-Incrimination
P13 - Willfulness
United States v. Neff
615 F.2d 1235
1980
9th Cir.
P05 - First Amendment: Freedom of Religion/Church
P08 - Fifth Amendment: Self-Incrimination
P14 - Prior and Subsequent Conduct: Evidence of Willfulness (Rule
404(b), F.R.E.)
P18 - Selective Prosecution
United States v. Gamble
607 F.2d 820
1979
9th Cir.
P08 - Fifth Amendment: Self-Incrimination
United States v. Crowhurst
596 F.2d 389
1979
9th Cir.
P12 - Sixth Amendment - Right to Counsel: Waiver
United States v. Gillings
568 F.2d 1307
1978
9th Cir.
P12 - Sixth Amendment - Right to Counsel: Waiver
P18 - Selective Prosecution
United States v. Hurd
549 F.2d 118
1977
9th Cir.
P16 - Federal Reserve Notes/Monetary System
P18 - Selective Prosecution
P21 - Voluntariness of Filing Income Tax Return
United States v. Petersen
548 F.2d 279
1977
9th Cir.
P04 - Section 7205
United States v. Schmitz
542 F.2d 782
1976
9th Cir.
P04 - Section 7205
P07 - Fourth Amendment
P08 - Fifth Amendment: Self-Incrimination
P16 - Federal Reserve Notes/Monetary System
United States v. Kelley
539 F.2d 1199
1976
9th Cir.
P04 - Section 7205
P11 - Sixth Amendment - Right to Counsel: Pro Se Representation;
Appointed Counsel of Choice; Representation by Lay Person or Unlicensed
Counsel
P13 - Willfulness
P16 - Federal Reserve Notes/Monetary System
United States v. Wangrud
533 F.2d 495
1976
9th Cir.
P16 - Federal Reserve Notes/Monetary System
United States v. Gardiner
531 F.2d 953
1976
9th Cir.
P04 - Section 7205
P16 - Federal Reserve Notes/Monetary System
P18 - Selective Prosecution
United States v. Oaks
527 F.2d 937
1975
9th Cir.
P04 - Section 7205
P18 - Selective Prosecution
United States v. Scott
521 F.2d 1188
1975
9th Cir.
P01 - Constitutionality of Tax Laws: General
P07 - Fourth Amendment
P08 - Fifth Amendment: Self-Incrimination
P11 - Sixth Amendment - Right to Counsel: Pro Se Representation;
Appointed Counsel of Choice; Representation by Lay Person or Unlicensed
Counsel
P16 - Federal Reserve Notes/Monetary System
P18 - Selective Prosecution
United States v. Oaks
508 F.2d 1403
1974
9th Cir.
P04 - Section 7205
P16 - Federal Reserve Notes/Monetary System
P18 - Selective Prosecution
United States v. Ducharme
505 F.2d 691
1974
9th Cir.
P04 - Section 7205
P13 - Willfulness
P28 - Costs of Prosecution
Cooley v. United States
501 F.2d 1249
1974
9th Cir.
P11 - Sixth Amendment - Right to Counsel: Pro Se Representation;
Appointed Counsel of Choice; Representation by Lay Person or Unlicensed
Counsel
P13 - Willfulness
P24 - Court Instructs Jury on Law
United States v. Klee
494 F.2d 394
1974
9th Cir.
P11 - Sixth Amendment - Right to Counsel: Pro Se Representation;
Appointed Counsel of Choice; Representation by Lay Person or Unlicensed
Counsel
P15 - What is a Return?
United States v. Smith
487 F.2d 329
1973
9th Cir.
P04 - Section 7205
United States V. Burson
952 F.2d 1196
1991
10th Cir.
P11 - Sixth Amendment - Right to Counsel: Pro Se Representation;
Appointed Counsel of Choice; Representation by Lay Person or Unlicensed
Counsel
P12 - Sixth Amendment - Right to Counsel: Waiver
United States V. Dawes
951 F.2 1189
1991
10th Cir.
P36 - Paperwork Reduction Act/OMB Numbers
United States V. Willie
941 F.2d 1384
1991
10th Cir.
P11 - Sixth Amendment - Right to Counsel: Pro Se Representation;
Appointed Counsel of Choice; Representation by Lay Person or Unlicensed
Counsel
P12 - Sixth Amendment - Right to Counsel: Waiver
P13 - Willfulness
P24 - Court Instructs Jury on Law
P32 - District Court Jurisdiction: Nontaxpayer
United States V. Pottorff
769 F. Supp. 1176
1991
D. Kan.
P18 - Selective Prosecution
P35 - Hashimoto and 6103(h)(5) Juror Audit Information
P36 - Paperwork Reduction Act/OMB Numbers
P41 - Discovery of IRS Individual Master File (IMF)
United States V. Stiner
765 F.Supp. 663
1991
D. Kan.
P11 - Sixth Amendment - Right to Counsel: Pro Se Representation;
Appointed Counsel of Choice; Representation by Lay Person or Unlicensed
Counsel
P36 - Paperwork Reduction Act/OMB Numbers
P41 - Discovery of IRS Individual Master File (IMF)
United States V. Fingado
934 F.2d 1163
1991
10th Cir.
P13 - Willfulness
P14 - Prior and Subsequent Conduct: Evidence of Willfulness (Rule
404(b), F.R.E.)
P24 - Judge Instructs Jury on Law
United States V. Karlin
762 F. Supp. 911
1991
D. Kan.
P36 - Paperwork Reduction Act/OMB Numbers
United States v. Collins
920 F.2d 619
1990
10th Cir.
P01 - Constitutionality of Tax Laws: General
P11 - Sixth Amendment - Right to Counsel: Pro Se
Representation; Appointed Counsel of Choice;
Representation by Lay Person or Unlicensed Counsel
P13 - Willfulness
P20 - District Court Jurisdiction Over Title 26 Offenses
P30 - Ratification of Sixteenth Amendment
P32 - District Court Jurisdiction: Nontaxpayer
P36 - Paperwork Reduction Act/OMB Numbers
P40 - Attorney Sanctions
United States v. Dawes
895 F.2d 1581
1990
10th Cir.
P12 - Sixth Amendment - Right to Counsel: Waiver
United States v. Allen
895 F.2d 1577
1990
10th Cir.
P11 - Sixth Amendment - Right to Counsel: Pro Se
Representation; Appointed Counsel of Choice;
Representation by Lay Person or Unlicensed Counsel
P12 - Sixth Amendment - Right to Counsel: Waiver
United States v. Mann
884 F.2d 532
1989
10th Cir.
P13 - Willfullness
P24 - Court Instructs Jury on Law
P39 - IRS Agent's Testimony and Witness Sequestration
(Rule 615, F.R.E.)
United States v. Harting
879 F.2d 765
1989
10th Cir.
P08 - Fifth Amendment: Self-Incrimination
P13 - Willfulness
United States v. Dawes
874 F.2d 746
1989
10th Cir.
P05 - First Amendment: Freedom of Religion/Church
P06 - First Amendment: Freedom of Speech
P11 - Sixth Amendment - Right to Counsel: Pro Se
Representation; Appointed Counsel of Choice;
Representation by Lay Person or Unlicensed Counsel
P14 - Prior Subsequent Conduct: Evidence of Willfulness
(Rule 404(b), F.R.E.)
P20 - District Court Jurisdiction Over Title 26 Offenses
P25 - Probable Cause Hearing
P28 - Costs of Prosecution
P32 - District Court Jurisdiction: Nontaxpayer
United States v. Hayes
861 F.2d 1225
1988
10th Cir.
P37 - Admissibility of IRS Computer Records/Certificate of
Assessments and Payments
United States v. Hairston
819 F.2d 971
1987
10th Cir.
P13 - Willfulness
P24 - Court Instructs Jury on Law
United States v. Bohrer
807 F.2d 159
1986
10th Cir.
P13 - Willfulness
P14 - Prior and Subsequent Conduct: Evidence of Willfulness (Rule
404(b), F.R.E.)
P18 - Selective Prosecution
P19 - Wages are Income
P25 - Probable Cause Hearing
United States v. Harrold
796 F.2d 1275
1986
10th Cir.
P08 - Fifth Amendment: Self-Incrimination
P13 - Willfulness
P24 - Court Instructs Jury on Law
P31 - Spies evasion: False W-4
United States v. Schmitt
794 F.2d 555
1986
10th Cir.
P08 - Fifth Amendment
P13 - Willfulness
United States v. Wells
790 F.2d 73
1986
10th Cir.
P13 - Willfulness
United States v. Tedder
787 F.2d 540
1986
10th Cir.
P11 - Sixth Amendment - Right to Counsel: Pro Se Representation;
Appointed Counsel of Choice; Representation by Lay Person or Unlicensed
Counsel
P19 - Wages are Income
P20 - District Court Jurisdiction Over Title 26 Offenses
P21 - Voluntariness of Filing Income Tax Return
United States v. Phillips
775 F.2d 262
1985
10th Cir.
P13 - Willfulness
United States v. Stillhammer
706 F.2d 1072
1983
10th Cir.
P01 - Constitutionality of Tax Laws: General
P02 - Constitutionality of Income Tax: Income Tax is Excise Tax
P04 - Section 7205
P08 - Fifth Amendment: Self-Incrimination
P15 - What is a Return?
P19 - Wages are Income
United States v. Erickson
676 F.2d 408
1982
10th Cir.
P01 - Constitutionality of Tax Laws: General
P13 - Willfulness
United States v. Lawson
670 F.2d 923
1982
10th Cir.
P01 - Constitutionality of Tax Laws: General
P02 - Constitutionality of Income Tax: Income Tax is Excise Tax
P04 - Section 7205
P08 - Fifth Amendment: Self-Incrimination
P13 - Willfulness
P15 - What is a Return?
P19 - Wages are Income
P27 - Condition of Probation/Parole
United States v. Amon
669 F.2d 1351
1981
10th Cir.
P04 - Section 7205
P07 - Fourth Amendment
P08 - Fifth Amendment: Self-Incrimination
P18 - Selective Prosecution
P20 - District Court Jurisdiction Over Title 26 Offenses
P22 - Violation of Privacy Act
United States v. Rickman
638 F.2d 182
1980
10th Cir.
P13 - Willfulness
P15 - What is a Return?
P16 - Federal Reserve Notes/Monetary System
P18 - Selective Prosecution
P22 - Violation of Privacy Act
United States v. Peister
631 F.2d 658
1980
10th Cir.
P04 - Section 7205
P05 - First Amendment: Freedom of Religion/Church
P08 - Fifth Amendment: Self-Incrimination
P11 - Sixth Amendment - Right to Counsel: Pro Se Representation;
Appointed Counsel of Choice; Representation by Lay Person or Unlicensed
Counsel
P13 - Willfulness
United States v. Hinderman
625 F.2d 994
1980
10th Cir.
P04 - Section 7205
P13 - Willfulness
P18 - Selective Prosecution
United States v. Weninger
624 F.2d 163
1980
10th Cir.
P11 - Sixth Amendment - Right to Counsel: Pro Se Representation;
Appointed Counsel of Choice; Representation by Lay Person or Unlicensed
Counsel
P12 - Sixth Amendment - Right to Counsel: Waiver
P13 - Willfulness
United States v. Moore
692 F.2d 95
1979
10th Cir.
P01 - Constitutionality of Tax Laws: General
P02 - Constitutionality of Income Tax: Income Tax is Excise Tax
P03 - Constitutionality of Section 7203
P08 - Fifth Amendment: Self-Incrimination
P15 - What is a Return?
P19 - Wages are Income
United States v. Ware
608 F.2d 400
1979
10th Cir.
P13 - Willfulness
P16 - Federal Reserve Notes/Monetary System
United States v. Gigax
605 F.2d 507
1979
10th Cir.
P04 - Section 7205
P11 - Sixth Amendment - Right to Counsel: Pro Se Representation;
Appointed Counsel of Choice; Representation by Lay Person or Unlicensed
Counsel
United States v. Hudler
605 F.2d 488
1979
10th Cir.
P04 - Section 7205
P05 - First Amendment: Freedom of Religion/Church
P13 - Willfulness
United States v. Brown
600 F.2d 248
1979
10th Cir.
P01 - Constitutionality of Tax Laws: General
P05 - First Amendment: Freedom of Religion/Church
P07 - Fourth Amendment
P08 - Fifth Amendment: Self-Incrimination
P10 - Sixth Amendment - Right to Counsel: Effective Assistance of
Counsel
P11 - Sixth Amendment - Right to Counsel: Pro Se Representation;
Appointed Choice of Counsel; Representation by Lay Person or Unlicensed
Counsel
P13 - Willfulness
P15 - What is a Return?
P20 - District Court Jurisdiction Over Title 26 Offenses
United States v. Dillon
566 F.2d 702
1977
10th Cir.
P13 - Willfulness
P15 - What is a Return?
United States v. Irwin
561 F.2d 198
1977
10th Cir.
P11 - Sixth Amendment - Right to Counsel: Pro Se Representation;
Appointed Choice of Counsel; Representation by Lay Person or Unlicensed
Counsel
P15 - What is a Return?
P23 - No Right to "Jury Nullification" Instruction
United States v. Afflerbach
547 F.2d 522
1976
10th Cir.
P11 - Sixth Amendment - Right to Counsel: Pro Se Representation;
Appointed Choice of Counsel; Representation by Lay Person or Unlicensed
Counsel
P13 - Willfulness
United States v. Hoopes
545 F.2d 721
1976
10th Cir.
P09 - Sixth Amendment - Right to Counsel: Reliance on Advice of
Counsel
P13 - Willfulness
United States v. Smith
484 F.2d 8
1973
10th Cir.
P04 - Section 7205
P08 - Fifth Amendment: Self-Incrimination
P13 - Willfulness
United States v. Porth
426 F.2d 519
1970
10th Cir.
P01 - Constitutionality of Tax Laws: General
P15 - What is a Return?
P16 - Federal Reserve Notes/Monetary System
United States V. Neff
954 F.2d 698
1992
11th Cir.
P36 - Paperwork Reduction Act/OMB Numbers
United States V. Schandl
947 F.2d 462
1991
11th Cir.
P35 - Hashimoto and 6103(h)(5) Juror Audit Information
United States v. Ward
833 F.2d 1538
1987
11th Cir.
P32 - District Court Jurisdiction: Nontaxpayer
United States v. Goetz
826 F.2d 1025
1987
11th Cir.
P20 - District Court Jurisdiction over Title 26 Offenses
United States v. Goetz
746 F.2d 705
1984
11th Cir.
P08 - Fifth Amendment
P13 - Willfulness
P15 - What is a Return?
United States v. Vance
730 F.2d 736
1984
11th Cir.
P08 - Fifth Amendment: Self-Incrimination
P18 - Selective Prosecution
United States v. Evans
717 F.2d 1334
1983
11th Cir.
P20 - District Court Jurisdiction over Title 26 Offenses
United States v. Pilcher
672 F.2d 875
1982
11th Cir.
P03 - Constitutionality of Section 7203
P06 - First Amendment: Freedom of Speech
P08 - Fifth Amendment: Self-Incrimination
P13 - Willfulness
P15 - What is a Return?
P17 - Tax Protest Against Military or Other Government Spending
=03>
P17