Tax evasion conviction affirmed
US v. Gross, 08-2362, concerned a challenge to the district court's conviction of defendant for attempting to evade or defeat tax and related crimes and imposition of a 21-month sentence. In affirming, the court held that the defendant committed an affirmative act of tax evasion when he submitted false W-4 forms to his employer and neither the IRS's receipt of his employer's W-2 forms nor the Paperwork Reduction Act excused defendant's failure to file a tax return. Further, defendant's argument concerning his supposed good-faith defense is meritless. Lastly, the court held that the district court did not err in looking to defendant's employer's W-2 forms in determining defendant's base offense level, and his sentence did not violate Apprendi.
- Read the Sixth Circuit's Full Decision in US v. Gross, 08-2362