Arthur D. Ward was convicted of three counts of tax evasion ( 26 U.S.C. § 7201), and two counts of making false statements or claims to a federal agency. 18 U.S.C. § 1001. Ward makes three arguments on this appeal. First, he suggests that the United States has jurisdiction over only Washington, D.C., the federal enclaves within the states, and the territories and possessions of the United States. Secondly, he interprets the term "individual" within the Internal Revenue Code to apply only to those individuals located within this jurisdiction of the United States. Ward reaches this twisted conclusion by misinterpreting a portion of the Income Tax Code. The 1913 Act defined the words "state" or "United States" to "include" United States territories and the District of Columbia; Ward asks this court to interpret the word "include" as a term of limitation, rather than of definition. Finally, Ward maintains that the only persons expressly and statutorily liable for income tax are the withholding agents of nonresident aliens and foreign corporations.

We find each of appellant's contentions to be utterly without merit. The district court properly denied Ward's motions for acquittal, and properly refused to instruct the jury as to Ward's theory of his defense. The opinion of the district court is

AFFIRMED.

Summaries of

United States v. Ward

United States Court of Appeals, Eleventh Circuit

Jan 19, 1988

833 F.2d 1538 (11th Cir. 1988)

holding that taxpayer's argument that the court lacks jurisdiction because the taxpayer does not live within a territory "utterly without merit"

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finding "utterly without merit" the claim that the Income Tax Code limits the definition of "United States" to the District of Columbia and the aforementioned territories

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finding similar contentions "to be utterly without merit"

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rejecting the argument as "utterly without merit"

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stating that a taxpayer's argument that withholding agents are the only persons statutorily liable for the income tax was "utterly without merit"

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describing as "utterly without merit" contentions that federal jurisdiction extends only to Washington, D.C. and federal territories and enclaves, that federal income tax laws do not apply to residents of the states, and that only the withholding agents of nonresident aliens and foreign corporations are subject to federal income tax

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In Ward, a case in which Becraft served as defendant's appellate counsel, see supra, n. 1, the Eleventh Circuit characterized as "utterly without merit" the identical argument raised by Becraft here regarding the applicability of the federal tax laws to resident United States citizens. 833 F.2d at 1539.

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stating that a taxpayer's argument that withholding agents are the only persons statutorily liable for the income tax was "utterly without merit"

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interpreting "include" as a term of limitation is "utterly without merit"

Summary of this case from Tinnerman v. Commissioner

In United States v. Ward, 833 F.2d 1538, 1539 (11th Cir. 1987), cert. denied, 485 U.S. 1022, 108 S.Ct. 1576, 99 L.Ed.2d 891 (1989), a tax protestor, under similar circumstances, attempted to invoke the non-resident alien exemption from income taxation.

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United States v. Ward

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