United States Ninth Circuit

Opening additional bank accounts with a false Social Security number and transferring funds from a levied bank account qualifies as "an affirmative act of evasion or affirmative attempt to evade" under 26 USC 7201 for felony tax evasion.

Appellate Information

• Argued 11/17/2000
• Decided 12/19/2000
• Published 12/19/2000

Judges

• TROTT, Circuit Judge:, Before:  HUG, TROTT, and WARDLAW, Circuit Judges.

Court

• United States Ninth Circuit

Counsel

• For Appellees:
  
• Peter C. Wolff, Jr., Federal Public Defender, Districts of Hawaii and Guam, Honolulu, Hawaii, for the defendant-appellant., J. Michael Seabright, Assistant United States Attorney, Honolulu, Hawaii, for the plaintiff-appellee.