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• IRS forms are not \rules\ within the meaning of the APA and need not be published in the Federal Register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).