United States v. Steven T. Heise

This is a tax protester case. Appellant Steven Heise was convicted of willful failure to file income tax returns in violation of 26 U.S.C. § 7203. On appeal he seeks reversal by claiming, inter alia, that his failure to file proper returns constituted a valid exercise of his fifth amendment privilege against compulsory self-incrimination. We affirm the conviction.

During the years 1976 and 1977, appellant worked as a security guard for Temple University and received wages of approximately $9,000 in 1976 and $7,000 in 1977. Although he had filed complete and proper tax returns for previous…