United States v. Robert W. Hicks

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• concluding 17 that the Paperwork Reduction Act applies to “agency activity,” and does not repeal 18 a “statutory requirement that [a] citizen provide information”
• affirming conviction for failing to file a return, finding requirement to provide information is required by statute, not by the IRS
• “It is the tax code itself, without reference to regulations, that imposes the duty to file a tax return.”
• “It is the tax code itself, without reference to regulations, that imposes the duty to file a tax return.”
• PRA does not constitute a defense to prosecution for failing to file Federal income tax returns
• IRS forms are not \rules\ within the meaning of the APA and need not be published in the Federal Register

Source: CourtListener parenthetical corpus (CC0).

Cited by

22 cases in this archive cite this case; the 20 most cited are listed.

• Ronald James, and Kay James v. United States
  Tenth Circuit· 1992-07-23· cited 93×
• United States v. Stephen W. Bentson
  Ninth Circuit· 1991-10-16· cited 74×
• United States v. Donald W. Dawes and Phyllis C. Dawes
  Tenth Circuit· 1991-12-17· cited 35×
• United States v. Ted A. Neff
  Eleventh Circuit· 1992-02-28· cited 30×
• United States v. Sanford G. Knapp
  Seventh Circuit· 1994-05-24· cited 21×
• United States v. William Droge
  Second Circuit· 1992-04-07· cited 13×
• United States v. Arthur H. Ryan, III
  Seventh Circuit· 1992-07-21· cited 12×
• United States v. Edward S. Nielsen
  Ninth Circuit· 1993-07-29· cited 11×
• United States v. Kun Yun Jho
  E.D. Texas· 2006-12-04· cited 11×
• United States v. Gross
  Sixth Circuit· 2010-11-10· cited 7×
• Commonwealth v. Dixon
  Supreme Court of Pennsylvania· 2009-12-28· cited 7×
• United States v. Singh
  District of Columbia· 1997-04-25· cited 7×
• United States v. Lula Mae Hobbs
  Ninth Circuit· 1993-04-16· cited 4×
• United States v. Ionia Management S.A.
  D. Connecticut· 2007-07-30· cited 4×
• United States v. James F. Stiner and Christine Louise Stiner
  Tenth Circuit· 1992-01-17· cited 3×
• United States v. Washington
  S.D. New York· 1996-11-12· cited 2×
• Gossner Foods, Inc. v. Environmental Protection Agency
  D. Utah· 1996-03-05· cited 1×
• United States v. Bennett
  Third Circuit· 2009-07-08· cited 1×
• United States v. Street
  Third Circuit· 2010-03-11· cited 1×
• United States v. Priest
  Ninth Circuit· 2007-07-05· cited 1×

Cites

12 cases in this archive are cited by this case.

• Morton v. Mancari
  Supreme Court· 1974-06-17· cited 1,878×
• United States v. Winston Bryant McConney
  Ninth Circuit· 1984-02-10· cited 1,819×
• Dole v. United Steelworkers
  Supreme Court· 1990-02-21· cited 352×
• United States v. Erwin R. Wunder
  Sixth Circuit· 1990-09-28· cited 225×
• United States v. Bruce Smith, United States of America v. Roberta Blair
  Ninth Circuit· 1989-01-23· cited 57×
• United States v. Bruno F. Sinigaglio
  Ninth Circuit· 1991-08-20· cited 41×
• United States v. Daniel T. Hashimoto
  Ninth Circuit· 1989-09-11· cited 36×
• United States v. Ruben Reinis
  Ninth Circuit· 1986-07-14· cited 35×
• United States v. Donald L. Bowers Janet E. Bowers
  Fourth Circuit· 1990-12-06· cited 30×
• United States v. Richard K. Hatch
  Ninth Circuit· 1990-11-29· cited 12×
• United States v. John T. Clinton
  Ninth Circuit· 1978-05-03· cited 8×
• United States v. Burdett
  E.D. New York· 1991-07-30· cited 6×