United States Sixth Circuit

Conviction of defendant for failure to account for and pay over-withholding and FICA taxes and making and causing the making of a false claim for a tax refund is affirmed where: 1) offenses under section 7202 are covered by section 6531(4)'s six-year limitations period; 2) district court did not err in admitting evidence regarding discretionary expenditures; 3) while a defendant's inability to pay taxes when due bears on the willfulness of his act, it is not an element of the offense under 26 U.S.C. section 7202; 4) district court did not err in refusing to give defendant's proposed jury instructions; 5) sufficient evidence supported defendant's convictions under section 287; and 6) district court's restitution order is vacated and remanded.

Appellate Information

• Argued 08/05/2010
• Decided 08/30/2010
• Published 08/30/2010

Judges

• COLE

Court

• United States Sixth Circuit

Counsel

• For Appellant:
  
• Joan Ellerbusch Morgan, S. Robert Lyons