United States Ninth Circuit
US v. Wanland, 14-10170
Conviction of tax related charges, including tax evasion, is affirmed where: 1) neither the District Court nor the jury erred in concluding that the defendant's monthly income from his law practice qualified as 'salary or wages' under 26 U.S.C. section 6331(e); 2) the six-year statute of limitations of 26 U.S.C. section 6531(1), covering tax offenses 'involving the defrauding or attempting to defraud' the government, applies to prosecutions under section 7206(4); and 3) the district court properly rejected the defendant's argument that res judicata precludes the government from pursuing a criminal action concerning his debts that were already discharged in bankruptcy.
Appellate Information
- Decided
- Published 2016/07/27
Judges
- OWENS
Court
- United States Ninth Circuit