United States Fifth Circuit

Convictions for making and subscribing a false amended tax return and willful failure to file a tax return are affirmed over claims that: 1) the Internal Revenue Code and tax regulations do not contain a valid exemption amount, and as such there is no legal requirement to file a tax return; 2) the district court erred in denying requested jury instructions pertaining to his defense; and 3) there was insufficient evidence to support his conviction on certain counts.

Appellate Information

• Decided 10/29/2007
• Published 10/30/2007

Judges

• PER CURIAM:, Before KING, GARZA and BENAVIDES, Circuit Judges.

Court

• United States Fifth Circuit

Counsel

• For Appellant:
  
• Alan L. Hechtkopf, Samuel Robert Lyons (argued), Tax Div., Jeremy D. Engle, U.S. Dept. of Justice, Civ. Rights Div., Washington, DC, for U.S., Lowell Harrison Becraft (argued), Huntsville, AL, for Clayton.