Further support for my contention that current court opinions still leave legal wiggle
room for tax protesters on their 1040 filings.
In United States v. Sullivan, 274 U.S. 259 (1927), the Court held that the
privilege against compulsory self-incrimination is not a defense to prosecution for
failing to file a return at all. But the Court indicated that the privilege could be
claimed against specific disclosures sought on a return, saying:
If the form of return provided called for answers that the defendant was privileged
from making he could have raised the objection in the return, but could not on that
account refuse to make any return at all.
Id. at 263.{3} [424 U.S. 651]
Had Garner invoked the privilege against compulsory self-incrimination on his
tax returns in lieu of supplying the information used against him, the Internal
Revenue Service could have proceeded in either or both of two ways. First, the Service
could have sought to have Garner criminally prosecuted under � 7203 of the Internal
Revenue Code of 1954 (Code), 26 U.S.C. � 7203, which proscribes, among other things,
the willful failure to make a return.{4} Second, the Service could have sought to
complete Garner's returns administratively "from [its] own knowledge and from such
information as [it could] obtain through testimony or otherwise." 26 U.S.C. �
6020(b)(1). Section 7602(2) of the Code authorizes the Service in such circumstances
to summon the taxpayer to appear and to produce records or give testimony. 26 [424
U.S. 652] U.S.C. � 7602(2).{5} If Garner had persisted in his claim when summoned, the
Service could have sued for enforcement in district court, subjecting G!
ar!
ner to the threat of the court's contempt power. 26 U.S.C. � 7604.{6}
Given Sullivan, it cannot fairly be said that taxpayers are "volunteers" when
they file their tax returns. The Government compels the filing of a return much as it
compels, for example, the appearance of a "witness"{7} before a grand jury. The
availability to the Service of � 7203 prosecutions and the summons procedure also
induces taxpayers to disclose unprivileged information on their [424 U.S. 653]
returns. The question, however, is whether the Government can be said to have
compelled Garner to incriminate himself with regard to specific disclosures made on
his return when he could have claimed the Fifth Amendment privilege instead.
http://www.usscplus.com/online/index.asp?case=4240648
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