Hudson v. U.S., No. 84-1782

CourtUnited States Courts of Appeals. United States Court of Appeals (9th Circuit)
Writing for the CourtBefore BROWNING, Chief Judge, KENNEDY and NORRIS; PER CURIAM
Citation766 F.2d 1288
Docket NumberNo. 84-1782
Decision Date26 April 1985
Parties-5582, 85-2 USTC P 9575 Daniel R. HUDSON, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

Page 1288

766 F.2d 1288
56 A.F.T.R.2d 85-5582, 85-2 USTC P 9575
Daniel R. HUDSON, Plaintiff-Appellant,
v.
UNITED STATES of America, Defendant-Appellee.
No. 84-1782.
United States Court of Appeals,
Ninth Circuit.
Submitted April 26, 1985. *
Decided July 19, 1985.

Page 1290

Daniel R. Hudson, in pro. per.

Carleton D. Powell, Washington, D.C., for defendant-appellee.

Appeal from the United States District Court for the Northern District of California.

Page 1291

Before BROWNING, Chief Judge, KENNEDY and NORRIS, Circuit Judges.

PER CURIAM.

Daniel Hudson filed a 1982 tax return containing only his name, address, social security number, filing status, and number of exemptions. He responded to all other questions on the return with "Object," "None," or "0," stating that answers to these questions would "have a tendency to incriminate me of any ambiguous and false non tax related crime." The Commissioner assessed a $500 frivolous return penalty under Section 326(a) of the Tax Equity and Fiscal Responsibility Act (TEFRA), 26 U.S.C. Sec. 6702 (1982). Hudson brought this action for refund. The district court granted summary judgment for the Commissioner. We affirm.

The Commissioner did not err in rejecting appellant's fifth amendment claim and finding his return frivolous. "To invoke the fifth amendment privilege, the taxpayer must be faced with substantial hazards of self-incrimination that are real and appreciable, and must have reasonable cause to apprehend such danger." Edwards v. Commissioner, 680 F.2d 1268, 1270 (9th Cir.1982) (per curiam). Appellant offered no specific basis for his claim of privilege. His statement that the information requested could be used "to build a false and malicious case against" him if he had supplied false financial information to a federal agency to obtain benefits, did not constitute a " 'positive disclosure' indicating where the danger lies." McCoy v. Commissioner, 696 F.2d 1234, 1236 (9th Cir.1983) quoting United States v. Neff, 615 F.2d 1235, 1240 (9th Cir.1980).

The district court did not improperly "dismiss" the case without trial. It correctly granted a properly supported summary judgment motion. The government demonstrated that the section 6702 penalty was properly imposed and appellant was obliged to respond with evidence creating a genuine issue of a relevant fact. Fed.R.Civ.P. 56(c). He failed to do so since he offered no evidence from which it might appear that his reasons for failing to properly fill out his return were other than frivolous.

Appellant's asserted good faith is irrelevant. Section 6702 does not require the government show the taxpayer's conduct was "willful." Compare Garner v. United States, 424 U.S. 648, 663 n. 18, 96 S.Ct. 1178, 1187 n. 18, 47 L.Ed.2d 370...

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52 practice notes
  • Gugliuzza v. Fed. Trade Comm'n (In re Gugliuzza), No. 15-55510
    • United States
    • United States Courts of Appeals. United States Court of Appeals (9th Circuit)
    • March 24, 2017
    ...materially aid the bankruptcy court in reaching its disposition on remand." In re Bonner Mall , 2 F.3d at 904 (citing In re Stanton , 766 F.2d at 1288 n.8 ). Applying this rule to the case at hand, we determined that "[t]he central question is a legal one that is clearly potentially disposi......
  • Bonner Mall Partnership, In re, No. 92-36754
    • United States
    • United States Courts of Appeals. United States Court of Appeals (9th Circuit)
    • August 4, 1993
    ...and obviate the need for factfinding; 13 or 2) would materially aid the bankruptcy court in reaching its disposition on remand. 766 F.2d at 1288 n. 8; see also Farm Credit Bank of Spokane v. Fowler (In re Fowler), 903 F.2d 694, 696 (9th Cir.1990) (citing second Stanton criterion with approv......
  • Fuller v. United States, Civ. No. S-83-1148
    • United States
    • United States District Courts. 9th Circuit. United States District Courts. 9th Circuit. Eastern District of California
    • August 12, 1985
    ...on statutory grounds, I do not reach the merits of plaintiffs' Fifth Amendment (or any other) claims. But see, Hudson v. United States, 766 F.2d 1288 (9th Cir.1985) (per curiam); Jolly v. United States, 764 F.2d 642 (9th 10 Plaintiffs do not in these cases seek to represent their tax liabil......
  • U.S. v. Munoz-Flores, MUNOZ-FLORE
    • United States
    • United States Courts of Appeals. United States Court of Appeals (9th Circuit)
    • December 12, 1988
    ...clause cases. These cases have uniformly upheld TEFRA as not violative of the origination clause. See, e.g., Hudson v. United States, 766 F.2d 1288 (9th 4 The "bill" under consideration is the statute providing for the collection of special assessments. 5 The testimony of Lois Herrington, A......
  • Request a trial to view additional results
51 cases
  • Gugliuzza v. Fed. Trade Comm'n (In re Gugliuzza), No. 15-55510
    • United States
    • United States Courts of Appeals. United States Court of Appeals (9th Circuit)
    • March 24, 2017
    ...materially aid the bankruptcy court in reaching its disposition on remand." In re Bonner Mall , 2 F.3d at 904 (citing In re Stanton , 766 F.2d at 1288 n.8 ). Applying this rule to the case at hand, we determined that "[t]he central question is a legal one that is clearly potentially disposi......
  • Bonner Mall Partnership, In re, No. 92-36754
    • United States
    • United States Courts of Appeals. United States Court of Appeals (9th Circuit)
    • August 4, 1993
    ...and obviate the need for factfinding; 13 or 2) would materially aid the bankruptcy court in reaching its disposition on remand. 766 F.2d at 1288 n. 8; see also Farm Credit Bank of Spokane v. Fowler (In re Fowler), 903 F.2d 694, 696 (9th Cir.1990) (citing second Stanton criterion with approv......
  • Fuller v. United States, Civ. No. S-83-1148
    • United States
    • United States District Courts. 9th Circuit. United States District Courts. 9th Circuit. Eastern District of California
    • August 12, 1985
    ...on statutory grounds, I do not reach the merits of plaintiffs' Fifth Amendment (or any other) claims. But see, Hudson v. United States, 766 F.2d 1288 (9th Cir.1985) (per curiam); Jolly v. United States, 764 F.2d 642 (9th 10 Plaintiffs do not in these cases seek to represent their tax liabil......
  • U.S. v. Munoz-Flores, MUNOZ-FLORE
    • United States
    • United States Courts of Appeals. United States Court of Appeals (9th Circuit)
    • December 12, 1988
    ...clause cases. These cases have uniformly upheld TEFRA as not violative of the origination clause. See, e.g., Hudson v. United States, 766 F.2d 1288 (9th 4 The "bill" under consideration is the statute providing for the collection of special assessments. 5 The testimony of Lois Herrington, A......
  • Request a trial to view additional results
1 firm's commentaries
  • Tax Court In Brief | Clarkson v. Comm'r | Frivolous Return Penalties And "Zero Returns"
    • United States
    • Mondaq United States
    • September 13, 2022
    ...then the taxpayer's belief in the correctness of his position cannot serve as a defense to the penalty. See Hudson v. United States, 766 F.2d 1288, 1291 (9th Cir. 1985) (per curiam); Alexander v. Commissioner, T.C. Memo. 2012-75, 103 T.C.M. (CCH) 1405, 1407; Lindberg v. Commissioner, T.C. M......

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