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(Download) "United States v. Bentson" by United States Court of Appeals for the Ninth Circuit # Book PDF Kindle ePub Free

United States v. Bentson

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eBook details

  • Title: United States v. Bentson
  • Author : United States Court of Appeals for the Ninth Circuit
  • Release Date : January 16, 1991
  • Genre: Law,Books,Professional & Technical,
  • Pages : * pages
  • Size : 55 KB

Description

SNEED, Circuit Judge Stephen W. Bentson appeals his conviction for willful failure to file tax returns for the years 1983 and 1984. Bentson argues inter alia that the Internal Revenue Service's alleged failure to comply with the Paperwork Reduction Act (PRA) precludes his being penalized for failing to file a return, and that the charges against him must be dismissed because the IRS did not publish the 1040 tax return form as a rule in the Federal Register pursuant to the Administrative Procedure Act (APA). For reasons substantially the same as those given in our opinion today in United States v. Hicks, 947 F.2d 1356, 68 A.F.T.R.2d (P-H) 5762 (9th Cir. 1991), we find Bentson's arguments meritless, and affirm the judgment below. I.


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