California Court of Appeal

The 2001 amendment to Revenue and Taxation Code section 19705, which makes it a crime to file a false personal income tax return, was intended as a non-substantive correction of that section's anomalous sentencing provision. Thus it applies retroactively here, even though the judgment against the prisoners was final before the amendment was operative.

Appellate Information

• Decided 01/05/2004
• Published 01/05/2004

Judges

• PREMO, J.

Court

• California Court of Appeal

Counsel

• For Appellant:
  
•  George W. Kennedy, District Attorney, and Neal J. Kimball, Deputy District Attorney, Attorneys for Appellant, The People.


• For Appellees:
  
• Donald Specter, San Quentin, Keith Wattley, Under appointments by the court of appeals, Attorneys for Respondent, Gilbert Frank Chavez., Steve M. DeFilippis Under appointment by the court of appeals, Attorney for Respondent Cheryl Ann Chavez.