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UNITED STATES v. HOLROYD

No. 1016, Docket 83-1451.

732 F.2d 1122 (1984)

UNITED STATES of America, Plaintiff-Appellant, v. John E. HOLROYD, Defendant-Appellee.

United States Court of Appeals, Second Circuit.

Decided April 18, 1984.

Attorney(s) appearing for the Case

Deborah Wright Dawson, Atty., Tax Div., Dept. of Justice, Washington, D.C. (Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Robert E. Lindsay, Washington, D.C., on brief, Salvatore R. Martoche, U.S. Atty., W.D.N.Y., Buffalo, N.Y., of counsel), for plaintiff-appellant.

Patrick J. Brown, Buffalo, N.Y. (LoTempio & Brown, Buffalo, N.Y., on brief), for defendant-appellee.

Before KAUFMAN, KEARSE and PIERCE, Circuit Judges.

IRVING R. KAUFMAN, Circuit Judge:

Section 7206(1) of the Internal Revenue Code, 26 U.S.C. § 7206(1) (1976), proscribes the willful filing with the Internal Revenue Service of any statement, verified by a written declaration that it is made under penalty of perjury, that an individual does not believe to be accurate in every material respect.1 We consider today the question whether a statement on an IRS form whose use is not expressly...

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