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United States v. Wight

filed*fn*: February 19, 1992.

UNITED STATES OF AMERICA PLAINTIFF-APPELLEE,
v.
LEE DAVIS WIGHT DEFENDANT-APPELLANT.



Appeal from the United States District Court for the Eastern District of California. Edward J. Garcia, District Judge, Presiding. D.C. No. CR-90-00034-EJG

Before: Chambers, Farris and Poole, Circuit Judges.

MEMORANDUM

Lee Davis Wight appeals his conviction, following a conditional guilty plea before a United States magistrate, for willful failure to file an income tax return, in violation of 26 U.S.C. § 7203. Wight asserts that the information filed against him was defective because the information collection request sponsored by the IRS failed to comply with the Paperwork Reduction Act, 44 U.S.C. § 3501.

In United States v. Hicks, 947 F.2d 1356 (9th Cir. 1991) we held that the public protection provision of the Paperwork Reduction Act 44 U.S.C. § 3512, constitutes no defense to prosecution under 26 U.S.C. § 7203. Wight's argument is essentially the same. We find no merit in it.

The judgment of the trial court is affirmed.

Disposition

The judgment of the trial court is ...


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