United States v. David B. Wilber

David B. Wilber appeals his conviction for willfully failing to file income tax returns for the calendar years 1977 and 1978 in violation of 26 U.S.C. § 7203 (1970). The sole issue presented is whether the district court 1 erred in denying Wilber’s'motion to dismiss the indictment for alleged violations of the Privacy Act of 1974. 2 Wilber argues that the Privacy Act notice in the instruction booklets which accompany Form 1040 Individual Income Tax Returns is defective because it fails to use the word mandatory to describe a taxpayer’s duty to file an income tax return, and because the notice…