United States v. Joseph J. Karsky

Joseph J. Karsky appeals his conviction for willfully failing to file an income tax return in violation of 26 U.S.C. § 7203 (1976). Instead of filing information concerning his income for 1975, Karsky turned his income tax Form 1040 into a protest. Thereafter, the United States commenced this prosecution. A jury found Karsky guilty and the district court 1 sentenced him to a one-year term of imprisonment. We affirm.

On appeal Karsky contends that the district court erred in refusing to instruct the jury (1) that conduct in reckless disregard of the law is not “willful” within the meaning of…