Criminal Law: Tax Evasion – Willfulness – Sufficiency Of Evidence

Where the government showed that an investment broker maintained personal assets in domestic and offshore entities and made attempts to shield his assets soon after the IRS made an assessment of taxes and threatened to levy on his assets, a reasonable jury could conclude that the broker’s attempts to place assets beyond the reach of the IRS showed his knowledge of his duty to pay income taxes, which was sufficient evidence of willfulness to affirm a conviction for tax evasion, but the district court erred in its legal conclusion that an evasion under Section 7201 is not a continuing offense, which was a significant procedural error, so the sentence is vacated and remanded.

Judgment is affirmed.

U.S. v. Barker (MLW No. 58655/Case No. 08-1067/1250 – 12 pages) (U.S. Court of Appeals, Eighth Circuit, Gruender, J.) Appealed from U.S. District Court, District of Minnesota, Magnuson, J. (Douglas Olson, Minneapolis, argued for appellant; Katherine Menendez appeared on the brief) (Michael L. Cheever, Minneapolis, argued for appellee).