United States Fifth Circuit

A conviction of a persistent "tax protester" for willfully attempting to evade the federal income tax is conditionally affirmed, the sentence vacated, and the matter remanded where: 1) the district court erred in failing to demonstrate on the record that, in revoking the pro hac vice admission of defendant's retained counsel, it first balanced the Sixth Amendment rights of the defendant against the societal need for ethical practice and respect for the judicial system and the judges and courts thereof; 2) the trial evidence was sufficient to establish the charged offense; 3) the district court's jury instructions did not constitute plain error; and 4) a restitution order was improper.

Appellate Information

• Decided 12/12/2006
• Published 12/13/2006

Judges

• WIENER, Circuit Judge:, Before JOLLY, DAVIS, and WIENER, Circuit Judges.

Court

• United States Fifth Circuit

Counsel

• For Appellant:
  
• Alan L. Hechtkopf, Samuel Robert Lyons (argued), U.S. Dept. of Justice, Tax Div., Washington, DC, Terri Lynn Hagan, Asst. U.S. Atty., Plano, TX, for U.S., Peter Goldberger (argued), Law Office of Peter Goldberger, Admore, PA, for Nolen.