Court of Appeals for the Ninth Circuit August 7, 1981, 80-1530 (United States v. Raymond L. Ness)

PER CURIAM:

Appellant Ness was charged with willfully filing a false W-4 form, in violation of 26 U.S.C. § 7205. The evidence showed that Ness filed an exempt W-4 claiming, under penalty of perjury, that he had had no income tax liability in the prior year, and expected none for the year in which he filed the W-4. That claim was false.