United States v. David N. Moore

LARSON, Senior District Judge.

Defendant David Moore was charged with failing to file income tax returns for the years 1972, 1973, and 1974, in violation of 26 U.S.C. § 7203. Defendant was tried in June 1979 and the jury found him guilty on all counts. Defendant was a businessman whose income in each of the years he failed to file was in excess of $30,000. He had filed valid tax returns for at least five years prior to 1972.

In April 1973 defendant and his wife submitted a joint return for the 1972 year to the I.R.S. This form contained only their names, occupations, social security numbers and…