Document: 353 U.S. 373 77 S.Ct. 995 1 L.Ed.2d 918 Sam ACHILLI, Petitioner,v.UNITED STATES of America. Nos. 430, 834. Argued May 2, 1957. Decided 27, Rehearing Denied June 24, See 354 943, 1391, 1394. Peter B. Atwood, Chicago, Ill., for the petitioner. Charles K. Rice, Washington, D.C., respondent. Mr. Justice FRANKFURTER delivered opinion Court. Petitioner was charged in a three-count indictment under § 145(b) Internal Revenue Code 1939, 26 U.S.C.A. 145(b), with felony wilfully attempting to evade federal income taxes by filing false return.1 Upon conviction, he sentenced concurrent two-year prison terms and fined $2,000 on each count. The Court Appeals Seventh Circuit reversed conviction count one, but affirmed convictions counts two three. 234 F.2d 797. We granted certiorari limited question general importance enforcement tax, namely, whether petitioner could be prosecuted an offense claimed him punishable also 3616(a) 3616(a). 352 1023, 588, 595.2 2 threshold is conduct which convicted s That section made it misdemeanor any person deliver Collector 'any or fraudulent list, return, account, statement, intent defeat valuation, enumeration, assessment intended * *' provided maximum penalties one year $1,000 fine, together costs prosecution. 53 Stat. 440. If wilful tax return not embraced 3616(a), petitioner's case falls, discussion other issues becomes unnecessary. 3 Unlike appeared chapter 1939 specifically restrictively designed punish evasion that placed among Code's 'General Administrative Provisions' scope. Failure explicitly exclude from scope urged as ground its inclusion, thereby making file despite specific provision 145(b). 4 As long ago 1926 Government's position predecessor effectively repealed 3616(a)'s applicability evasion. brief United States pp. 16—19, v. Noveck, 273 202, 47 341, 71 L.Ed. 610. To sure, during last five years, Government small number minor offenses, we are told less than seven per cent criminal cases involving returns, misdemeanors More recently, series brought relation into focus called interpretative analysis history these sections order ascertain their respective functions. And so now, first time, has detailed survey problem alleged overlapping between 5 Section goes back Act 1798, 580, 586, when excise customs duties were main sources revenue. Being scope, this section, successively re-enacted, applicable 1861 1871, again 1894; there no separate provisions punishing evasions. See, e.g., 1861, 12 292, 309; 1894, 28 509, 553. 6 A different story begins legislation followed passage Sixteenth Amendment. II 1913, 38 114, 166, contained own sanctions. II(F) proscribed act would otherwise have been what then 3179 Revised Statutes 1874, immediate either statute. But fine while only permitted up $1,000. It seems clear displaced 3179. Such implied repeal, pro tanto, further demonstrated fact §§ 3167, 3172, 3173 3176 Statutes, related revenue laws, incorporated, modified, II, not. Nor incorporated reference; II(L) those administrative 'not inconsistent section,' obviously II(F). 7 1916, 39 756, 775, 1917, 40 300, 325, offer evidence Congress withdrew reach Both Acts imposed taxes, returns misdemeanor, punished more severely did 3179.3 In addition prohibition 1917 attempt it, using time language similar subsequently found 8 effort escape effect scheme evaders set forth statutes, claims 1918 tax. 253 Title title, pertinent part: 9 'Any individual who willfully refuses pay collect such (required) make supply information at times required attempts manner shall guilty $10,000 imprisoned year, both *.' 1057, 1085. 10 Despite 253's words 'in manner' 'attempts' clause Act, contends failure single out must attributed congressional determination particular mode imcome should Plainly enough, reading untenable. cannot hold classic method evading constitute attenpt evade' This empty most obvious content produce glaring incongruities. mean Congress, having manifested desire previous laws harshly 3179, inexplicably itself heavily increased punishment all forms obstruction lesser penalty refusal file, usually considered offense, combined affirmative acts keeping double books. An explanation omission harmony rational system administration design merely tried speak economically and, prohibited 'attempts unnecessary proscribe major kind attempt. 11 interpretation gains support 1924, 43 253, 343, significant alteration statutory prior codification. 1017(a), 145(a) Code, continued carrying fine. 1017(b), future if felony, years Act.' 1017(c), later 3793(b) (1) 3793(b)(1), created new assist preparation return. Thus 1924 increasing evasion, even pronounced indicated anomalies view impose. addition, 1017(c) requires impute assisted preparing much actually evade. Our duty give coherence done within bounds fair legislation. Spies States, 317 492, 63 364, 87 418, dominant consideration Court's unanimous decision relating avoidance incongruities analogous result before us. evolution makes unconfined became had shrunk enactments potency repeals. Due regard appropriate construction calls conclusion harmonize earlier, generalized statute ad hoc expressly directed collection taxes. 13 our apply consider contentions advanced 14 Affirmed. 15 CHIEF JUSTICE CLARK concur result. 16 DOUGLAS, whom BLACK concurs, dissenting. 17 I do see how can say part Subchapter B, 'Determination Tax Liability,' 34, 'Information Returns,' turn Subtitle D, 'GENERAL ADMINISTRATIVE PROVISIONS.' SECTIOn 61 mADe tO 'All special, stamp law, including law far These include subtitle part. applies 'any' then, instrument enforcing 18 takes mental gymnastics bring crime place exclusively penal consequences tenuous. rebel against especially because now adopted sweeps dozens obtained Between October 1952 March 1957 (when suggested inapplicable tax) invoked 175 chose rather where relatively one. Of cases, remain undisposed of. 133 went trial, 117 resulted pleas nolo contendere. Seven defendants acquitted convicted. 128 persons, imprisonment, rest being given probation suspended sentences. persons still incarcerated. 19 Now appears dealt unlawfully group citizens. Those indictments might resentenced. informations released. 20 answer 'a break' defendants. From statistics submitted us many difficult imagine jury returning them. 21 adhere applied apparently view. For came 1954, U.S.C.A., re-enacted 7207, eliminating 'with caused overlap acted, course, prospectively. 22 acted 1954 remove ambiguity deal today indicates judicial competence. 'Sec. 145. Penalties '(a) submit information, Any regulations authority thereof keep records, purposes computation, assessment, chapter, fails regulations, shall, upon thereof, $10,000, both, '(b) over collect, account for, truthfully payment prosecution.' 62—63. By granted, sentence reduced District one-year counts. details case, 916, 214, 122 909, 669, 663. 1916 same 1913. provided, evaded.

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