United States v. Wojtas

MEMORANDUM OPINION AND ORDER

SHADUR, District Judge.

Wayne Wojtas (“Wojtas”) has moved to dismiss the indictment in this case, which charges Wojtas with three counts of willful failure to file income tax returns in violation of 26 U.S.C. § 7203. Wojtas’ premise is that the Sixteenth Amendment was not validly ratified, so that the present Internal Revenue Code (the “Code”) is a nullity and any indictment brought under the Code is a fortiori invalid. 1 Wojtas seeks an evidentiary hearing to deal with his submissions in that respect. For the reasons stated in this memorandum opinion and order, no…