United States Tenth Circuit

In tax evasion cases where the defendant commits acts of evasion after incurring a tax liability, the statute of limitations begins to run on the date of the last affirmative act of evasion, thus the offense was within the limitations period.

Appellate Information

• Decided 02/10/2003
• Published 02/10/2003

Judges

• BRISCOE, Circuit Judge., Before BRISCOE, Circuit Judge, BRORBY, Senior Circuit Judge, and HARTZ, Circuit Judge.

Court

• United States Tenth Circuit

Counsel

• For Appellees:
  
• Thomas N. Thompson, Haskins & Associates, P.C., Salt Lake City, UT, for Defendant-Appellant., Paul M. Warner, United States Attorney, Elizabethanne C. Stevens, Assistant United States Attorney, Salt Lake City, UT, for Plaintiff-Appellee.