United States v. Wandland

Defendant appealed his conviction and sentence for tax related charges. The court concluded that ample evidence supported the guilty verdicts on the levy counts where the jury found that defendant's partnership draws were remuneration paid for professional services (legal services), defined on a yearly basis (based on the year’s profits), and payable at regular intervals (monthly), rendering them a “salary" under 26 U.S.C. 6331(e); the court rejected defendant's argument that the district court erred in not dismissing the levy counts because they exceeded the three-year statute of limitations, and held that the six-year statute of limitations applies to violations of 26 U.S.C. 7206(4); and the district court properly rejected defendant's res judicata argument that the government should be precluded from pursuing a criminal action concerning the assets and tax liabilities the bankruptcy court already discharged, and the court held that the IRS in a bankruptcy action and the United States government in a criminal action are not in privity. Accordingly, the court affirmed the judgment. The court resolved defendant's other arguments in a concurrently-filed memorandum disposition. View "United States v. Wandland" on Justia Law