United States of America, Plaintiff-appellee, v. Lee Davis Wight, Defendant-appellant, 955 F.2d 48 (9th Cir. 1992)Annotate this Case
Before Chambers, Farris and Poole, Circuit Judges.
Lee Davis Wight appeals his conviction, following a conditional guilty plea before a United States magistrate, for willful failure to file an income tax return, in violation of 26 U.S.C. § 7203. Wight asserts that the information filed against him was defective because the information collection request sponsored by the IRS failed to comply with the Paperwork Reduction Act, 44 U.S.C. § 3501.
In United States v. Hicks, 947 F.2d 1356 (9th Cir. 1991) we held that the public protection provision of the Paperwork Reduction Act 44 U.S.C. § 3512, constitutes no defense to prosecution under 26 U.S.C. § 7203. Wight's argument is essentially the same. We find no merit in it.
The judgment of the trial court is affirmed.