United States v. Donald Thibodeaux

A four-count indictment returned on December 13, 1983 charged defendant Donald P. Thibodeaux with three counts of willfully and knowingly failing to file tax returns in violation of 26 U.S.C. § 7203 and one count of willfully supplying false and fraudulent withholding information to his employer in violation of 26 U.S.C. § 7205. The evidence at trial showed that Thibodeaux earned wages of $26,810 in 1979, $28,169 in 1980 and $51,693 in 1981 yet failed to file federal income tax returns for any of those years. Thibodeaux also filed Employee’s Withholding Allowance Certificates (W-4 forms) with…