Is a failure to file a tax return an act of federal discrimination?

Failure to file a tax return is an offense either at the defendant's place of residence, or at the collection point where the return should have been filed. Yarborough v. United States, 230 F.2d 56, 58 (4th Cir.), cert. denied, 351 U.S. 969, 76 S.Ct. 1034, 100 L.Ed. 1487 (1956); United States v. Commerford, 64 F.2d 28, 32-33 (2d Cir.), cert. denied,289 U.S. 759, 53 S.Ct. 792, 77 L.Ed. 1502 (1933); see United States v. Anderson, supra. Since appellant could have filed his return at the collection center in Seattle, Washington, the United States Attorney for the Western District had jurisdiction to prosecute the offense.

The evidence is insufficient to establish appellant's claim of discriminatory selective prosecution or to take his claim past the frivolous stage. United States v. Oaks, 508 F.2d 1403 (9th Cir. 1974).

The judgment is AFFIRMED.