United States v. Edgar L. Shields

Edgar L. Shields appeals his conviction on two counts, for (1) wilfull failure to timely file a 1977 federal income tax return in violation of 26 U.S.C. § 7203, and (2) for wilfully furnishing his employer with false and fraudulent federal income tax withholding information in violation of 26 U.S.C. § 7205. We affirm.

Shields, an aerospace engineer earned income of $16,416.75 during 1976 which resulted in a federal income tax liability of $2,204. During 1977 he earned $18,164.71 in income, including $1,900 during January and February, resulting in a $2,933 tax liability. He filed no federal…