U.S. Sixth Circuit - The FindLaw 6th Circuit Court of Appeals Opinion Summaries Blog

US v. Gross, 08-2362

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.

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