Columbus Bar Ass'n v. Dixon

The record herein establishes that respondent knowingly and willfully failed to file federal income tax returns for 1965,1966,1967,1968 and 1969. No charge ivas filed against him for 1965 because of a federal statute of limitations.

Respondent’s gross income and tax liabilities for the years in question are: 1966 — $48,649.81, $4,911.93; 1967— $25,365.56, $1,539.78; 1968 — $30,206.96, $1,618.86; 1969— $23,212.55, $1,061.59.

Respondent states that, at the time of his defaults, he did not realize that a willful and knowing failure to file a *77federal income tax return was a crime. From this it…