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U.S. v. CATES

Civ. No. B-86-2328.

686 F.Supp. 1185 (1988)

UNITED STATES of America and Revenue Officer B.D. Walling of the Internal Revenue Service v. William J. CATES.

United States District Court, D. Maryland.

May 23, 1988.

Attorney(s) appearing for the Case

Breckinridge L. Willcox, U.S. Atty., Larry D. Adams, Asst. U.S. Atty., Baltimore, Md., Iryna A. Kwasny, Trial Atty., Washington, D.C., for plaintiffs.

William J. Cates, Derwood, Md., pro se.

WALTER E. BLACK, Jr., District Judge.

While the United States system of taxation is built on the principle of self-assessment and voluntary compliance with the Internal Revenue Code's rules and regulations by individuals, which necessarily relies upon "the good faith and integrity of each potential taxpayer to disclose honestly all information relevant to tax liability," United States v. Bisceglia, 420 U.S. 141, 145, 95 S.Ct...

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