William O. Douglas

“ United States, 390 U.S. 62, 88 S.Ct. 709, 19 L.Ed.2d 906, the 'jurisdiction' of the Internal Revenue Service to require this form to be filed is subject to the Fifth Amendment privilege against self-incrimination.
This is not a case where an individual, with knowledge that he has a right to refuse to provide information, nonetheless provides false information. ”

“ A similar claim was made in Grosso, where the petitioner had not asserted his Fifth Amendment right as to certain counts concerning his failure to pay the special occupational tax imposed by 26 U.S.C. § 4411. ”