United States v. Karl J. Bray

BARRETT, Circuit Judge.

Karl J. Bray (Bray) appeals from a jury conviction of violating 26 U.S.C.A. § 7203 (wilful failure to file an income tax return) and 26 U.S.C.A. § 7205 (wilful falsification of a tax withholding statement).

Bray is a tax protester. He authored a booklet entitled “Taxation and Tyranny,” which is, allegedly, “the complete guide to the tax rebellion.” It “describes the tactics that particular Americans are using to stop the unjust, unconstitutional, and tyrannical practices of the I.R.S.”

Bray’s 1972 federal income tax return did not contain any relevant information of his…