Compulsion to file a tax return

[jg]

...But neither the 10th or any other federal court would ever rule that taxpayers can be compelled by the IRS to file a return - it simply isn't in the law. Congress has given the IRS only the authority to either summons the taxpayer for the return information and/or to prepare substitute returns for the taxpayer under IRC 6020....

Of course, the court would not say the IRS can compel taxpayers to file a return.
That is the court's territory.
From S:\0-Judge's Desk\06-11753 U.S. v. Hendrickson AMENDED judgment.wpd

ORDERED, that within 30 days of the entry of this Amended Judgment and
Order of Permanent Injunction, Defendants will file amended U.S. Individual Income Tax
Returns for the taxable years ending on December 31, 2002 and December 31, 2003
with the Internal Revenue Service. The amended tax returns to be filed by Defendants
shall include, in Defendants’ gross income for the 2002 and 2003 taxable years, the
amounts that Defendant Peter Hendrickson received from his former employer,
Personnel Management, Inc., during 2002 and 2003, as well the amounts that
Defendant Doreen Hendrickson received from Una E. Dworkin during 2002 and 2003.

[/quote]

Unfortunately the compulsion is apparently ineffective (or at least painfully slow to have any effect).

Is it a matter of public record (such as in the docket) when, or if, he does comply?
Does Hendrickson's pending appeal serve as a de facto stay on contempt chages being filed?
Is there other action the court can take to force compliance with such an order to file/amend before the appeal is decided?

Is there experiential, historical or empirical evidence as to what and when something might happen to Hendrickson for failing to compy with the order?

Thanks for any insight on these matters.