United States Fifth Circuit

In appeals from a conviction for failure to pay over taxes, 1) a six-year statute of limitations applies to violation of 26 U.S.C. section 7202, 2) defendant failed to show a "fair and just reason" to change his guilty plea under the totality of the circumstances, and 3) a sentence enhancement for obstruction of justice was proper, and was not based on a finding of perjury based merely on the change of a plea.

Appellate Information

• Decided 06/25/2002
• Published 06/25/2002

Judges

• CARL E. STEWART, Circuit Judge:, Before DAVIS, DeMOSS and STEWART, Circuit Judges.

Court

• United States Fifth Circuit

Counsel

• For Appellees:
  
• Michael Reuss Snipes, Asst. U.S. Atty., Dallas, TX, for Plaintiff-Appellee., Douglas C. McNabb, Houston, TX, for Defendant-Appellant.