United States v. Morris Reid Smith, Jr.

Believing the federal income tax to be immoral and unconstitutional, Smith expressed his displeasure by filing two forms 1040 containing zeros on every line, falsely claiming nineteen withholding exemptions on two forms W-4, and signing a form W-4E by which he falsely swore to the nonexistence of taxable income in the preceding year. Smith was indicted and, following a trial by jury, convicted of two counts of violating I.R.C. § 7203 (relating to the form 1040) and three counts of violating I.R.C. § 7205 (relating to the forms W-4 and W-4E). The district court sentenced him to two years…