United States v. Brian A. Carlson

WALLACE, Circuit Judge:

Carlson 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 that his failure to file proper returns constituted a valid exercise of his Fifth Amendment privilege against self-incrimination. We affirm the conviction.

I

Carlson, a factory worker, earned $9,346.21 in 1974 and $13,053.53 in 1975. Although he had filed complete tax returns for previous years, Carlson did not do so for 1974 and 1975. Instead, as part of a tax protest movement, he utilized the following tax-evasion scheme for each…