[Download] "United States V. Daniel" by United States Court Of Appeals For The Sixth Circuit ~ eBook PDF Kindle ePub Free

eBook details

Title: United States V. Daniel
Author : United States Court Of Appeals For The Sixth Circuit
Release Date : January 10, 1992
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 56 KB

Description

BOYCE F. MARTIN, JR., Circuit Judge. A jury convicted Ronald Daniel of three counts of income tax evasion under 26 U.S.C. § 7201. The court sentenced Daniel to one year, four months incarceration; two years of supervised release; and ordered him to pay $154,353.50 in restitution to the United States. On appeal, Daniel challenges his conviction for tax evasion. Daniel argues that in order to prosecute and convict under section 7201, the Internal Revenue Service must make an assessment of taxes owed and make a demand for payment, both of which, Daniel alleges, it failed to do. Daniel also alleges that in awarding restitution, the court exceeded the amount permitted by the Sentencing Guidelines. For the following reasons, we affirm in part, and reverse in part.