United States Ninth Circuit

The convictions and sentences of a well-known recidivist tax protester and two others who worked with him, involving tax evasion and conspiracy, are reversed as to one of the workers' convictions where the district court wrongfully excluded the expert testimony of his psychiatrist who would have offered evidence of his mental state. The recidivist protester's contempt convictions are vacated and remanded for proper reinstatement where the district court failed to properly file contempt orders for each of the convictions as required by Federal Rule of Criminal Procedure 42(b) and precedent.

Appellate Information

• Argued 11/05/2007
• Decided 12/26/2007
• Published 12/26/2007

Judges

• TALLMAN, Circuit Judge:, Before:  SIDNEY R. THOMAS, RICHARD C. TALLMAN, and SANDRA S. IKUTA, Circuit Judges.

Court

• United States Ninth Circuit

Counsel

• For Appellant:
  
• Chad A. Bowers (argued), Las Vegas, NV, for appellant, Lawrence Cohen., Michael V. Cristalli (argued), Las Vegas, NV, for appellant, Cynthia Neun., Sheldon R. Waxman (argued), South Haven, MI, for appellant, Irwin Schiff.


• For Appellees:
  
• Mark Determan (argued), United States Department of Justice, Tax Division, Washington, D.C., for the appellee.