United States v. Robert L. Mosel

Robert Mosel appeals from his conviction on two counts of willfully supplying false and fraudulent statements on withholding certificates in violation of 26 U.S.C. § 7205 (1976) and on two counts of willfully failing to file an income tax return in violation of 26 U.S.C. § 7203 (1976).

Mosel, who had been a taxpaying citizen and an employee of the Ohio Bell Telephone Company, claimed that some time in late 1979 he had been exposed to the teaching of one Irwin Schiff. Mr. Schiff believed that compliance with tax laws was voluntary and not mandatory, and that a taxpayer’s rights under the Fifth…