United States Sixth Circuit

District court's conviction of defendant for attempting to evade or defeat tax and related crimes and imposition of a 21-month sentence are affirmed where: 1) defendant committed an affirmative act of tax evasion when he submitted false W-4 forms to his employer and neither the IRS's receipt of his employer's W-2 forms nor the Paperwork Reduction Act excused defendant's failure to file a tax return; 2) defendant's argument concerning his supposed good-faith defense is meritless; and 3) the district court did not err in looking to defendant's employer's W-2 forms in determining defendant's base offense level, and his sentence did not violate Apprendi.

Appellate Information

• Argued 04/28/2010
• Decided 11/10/2010
• Published 11/10/2010

Judges

• MOORE

Court

• United States Sixth Circuit

Counsel

• For Appellant:
  
• Jerold Barringer, Gregory Victor Davis