- 5 -
basis for resisting the tax. [United States v. Lee,
455 U.S. 252, 260 (1982).]
See also Anthony v. Commissioner, 66 T.C. 367, 373 (1976), affd.
without published opinion 566 F.2d 1168 (3d Cir. 1977); Egnal v.
Commissioner, 65 T.C. 255, 262 (1975); Russell v. Commissioner,
60 T.C. 942, 945 (1973); Muste v. Commissioner, 35 T.C. 913, 918-
919 (1961).
Petitioners next mention that their Fourth Amendment rights
would be violated by filing Federal income tax returns.
Petitioners have not shown that the Fourth Amendment has any
relevance to these facts, and we perceive no basis upon which it
could.
Finally, petitioners argue that their Fifth Amendment rights
would be violated by filing Federal income tax returns. The
Fifth Amendment privilege against self-incrimination protects an
individual from being compelled to disclose information that
could reasonably be expected to furnish evidence needed to
prosecute the claimant for a crime. See Kastigar v. United
States, 406 U.S. 441, 445 (1972); Hoffman v. United States, 341
U.S. 479, 486 (1951). The requirements that petitioners shall
prepare and file their tax returns do not violate the Fifth
Amendment privilege against self-incrimination. See United
States v. Sullivan, 274 U.S. 259 (1927); Kasey v. Commissioner,
457 F.2d 369, 370 (9th Cir. 1972), affg. per curiam 54 T.C. 1642
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