United States Eighth Circuit

Chiropractor's conviction for willfully attempting to evade and defeat payment of federal income tax is affirmed over claims that: 1) the indictment failed to charge and the government failed to prove a willful violation of 26 U.S.C. section 7201; 2) the district court erred in refusing to dismiss the indictment because Form 1040 returns for the 1992-1994 tax years failed to comply with the Paperwork Reduction Act; and 3) the admission of evidence that he failed to file income tax returns violated his Fifth Amendment rights.

Appellate Information

• Decided 09/23/2008
• Published 09/23/2008

Judges

• LOKEN, Chief Judge., Before LOKEN, Chief Judge, BYE and COLLOTON, Circuit Judges.

Court

• United States Eighth Circuit

Counsel

• For Appellant:
  
• Jerold W. Barringer, Nokomis, IL, argued, for appellant.


• For Appellees:
  
• Douglas C. Bunch, Asst. U.S. Atty., Springfield, MO, argued (John W. Wood, U.S. Atty., Kansas City, MO, on the brief), for appellee.