Court Opinion

ID: 9467170
Source: CourtListenerOpinion
Date Created: 2023-08-05 01:40:33.567271+00
Date Added: 2024-06-11T17:40:12.283613
License: Public Domain

ON PETITION FOR REHEARING AND PETITION FOR REHEARING EN BANC
Before HILL, GARZA, and THOMAS A. CLARK, Circuit Judges.
PER CURIAM:
The defendant on petition for rehearing strongly urged that in our original opinion we overlooked the defendant’s contention that the Internal Revenue Service had violated the notice and comment provisions of the Administrative Procedure Act, 5 U.S.C. § 552(a)(1)(D) and (E).1 Defendant contends that the Internal Revenue Service had previously determined not to prosecute cases such as his, and had changed this policy without complying with the statute.
*392Defendant relies on the following testimony from David Clore, Chief of Criminal Investigation Staff at the Internal Revenue Service South Center:
Q Okay. Have you ever seen a tax return like this before? [Petitioner’s 1975 and 1976 income tax returns]
A Many of them.
Q Okay. Has the Internal Revenue Service ever accepted this particular tax return?
A Based upon my knowledge, I think prior to our procedure at that time, there may have been returns filed that were accepted by the Internal Revenue Service.
Q So, these in particular-This type of return has before been accepted by the Internal Revenue?
A That’s correct....
Q (By Mr. Collins) What is the date that the Internal Revenue-I’m assuming that that is correct, quit accepting this particular type of return?
A In 1974.
Q In 1974. And it is your-Your answer to that question is since 1974 they will not accept [this] type of return; is that correct?
A That is correct.
Defendant also points to the testimony of David Martin who stated that such tax returns had been accepted by the Service prior to appellant’s filings to show that the Government had determined not to prosecute cases such as this.
Such evidence is not enough. It does not relate to criminal prosecutions. The defendant has directed us to no previously existing policy of either the Internal Revenue Service or the Justice Department indicating that there was an established practice or policy not to prosecute persons who filed returns similar to those filed by the defendant in this case.
Our original opinion disposed of any contention of the defendant that he might have been selectively prosecuted. His claim that the Internal Revenue Service changed a substantive rule of general applicability without having offered any evidence of the existence of such a rule approaches the frivolous.
The Petition for Rehearing is DENIED and no member of this panel nor Judge in regular active service on the Court having requested that the Court be polled on rehearing en banc (Rule 35 Federal Rules of Appellate Procedure; Local Fifth Circuit Rule 12) the Petition for Rehearing En Banc is DENIED.

. The statute reads as follows:
(a) ....
(1) Each agency shall separately state and currently publish in the Federal Register for the guidance of the public-
(D) substantive rules of general applicability adopted as authorized by law, and statements of general policy or interpretations of general applicability formulated and adopted by the agency; and
(E) each amendment, revision, or repeal of the foregoing.
To substantially the same effect is 26 C.F.R. § 601.702(a)(iv) and (v).