Can a taxpayer rely on the Fifth Amendment to justify a complete failure to file an income tax return?

MultiRegion, United States of America

The following excerpt is from U.S. v. Wolters, 656 F.2d 523 (9th Cir. 1981):

Generally, taxpayers cannot rely on the Fifth Amendment to justify a complete failure to file an income tax return. United States v. Sullivan, 274 U.S. 259, 47 S.Ct.

Page 525

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