United States First Circuit

In a prosecution for filing a false income tax return in violation of 26 U.S.C. section 7206(1): 1) conviction is affirmed over claims that the trial court erred in admitting certain evidence and in instructing the jury on elements of section 7206(1); but 2) sentence is vacated and remanded where the district court, sua sponte, resentenced defendant more than a month after issuing an initial sentence, while under Fed. R. Crim. Pro 35(a), the district court had a strict seven-day window in which it could resentence a defendant.

Appellate Information

• Decided 04/18/2008
• Published 04/18/2008

Judges

• HOWARD, Circuit Judge., Before LIPEZ and HOWARD, Circuit Judges, and BESOSA, District Judge.

Court

• United States First Circuit

Counsel

• For Appellees:
  
• Robert E. Barnes, with whom The Bernhoft Law Firm, S.C. was on brief, for appellant/cross-appellee., Elissa Hart-Mahan, Attorney, Tax Division, Department of Justice, with whom Richard T. Morrison, Acting Assistant Attorney General, Alan Hechtkopf and Karen M. Quesnel, Attorneys, Tax Division, Department of Justice, were on brief for appellee/cross-appellant.