Individual Properly Indicted for Failure to Pay Taxes; Double Jeopardy Clause Not Implicated by Retrial (Farr, CA-10)

An individual’s indictment for failure to pay taxes did not violate the double jeopardy clause of the Fifth Amendment. The individual’s previous conviction was overturned on appeal due to constructive amendment of the indictment at trial; however, the double jeopardy clause did not prevent a second indictment on the same charges. Reversal for constructive amendment does not itself engender double jeopardy concerns, and no factual findings tantamount to acquittal were made in the individual’s first trial for tax evasion; therefore, the double jeopardy clause was not implicated by the individual’s retrial for the same statutory violation. Furthermore, since the double jeopardy clause was not a bar to retrying her on the exact same offense, she could, instead, be charged with a different offense that required proof of the same elements.

Affirming and remanding an unreported DC Okla. decision. Related decision at 2008-2 USTC ¶50,516.

S.T. Farr, CA-10, 2010-2 USTC ¶50,516

Other References:

Code Sec. 7201

CCH Reference – 2010FED ¶41,318.132

Tax Research Consultant

CCH Reference – TRC IRS: 66,404

AUTHOR

Wolters Kluwer Tax and Accounting

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