United States v. Edwin E. Dack

Edwin E. Dack appeals from his conviction of tax evasion, challenging, inter alia, the district court’s instruction that “it is not a defense to the charges in the indictment that the Internal Revenue Service failed to make or file a tax assessment.” He contends that this instruction (1) misstated the law inasmuch as a valid tax assessment is an essential element of the tax evasion charge and (2) undercut his affirmative defense that he possessed a good faith belief in the necessity of a tax assessment. Wé think these contentions have no merit, and we affirm.

Dack was indicted for attempting…