United States v. Tamny Westbrooks

Affirmed by published opinion. Judge GREGORY wrote the opinion, in which Chief Judge TRAXLER and Judge AGEE joined.

GREGORY, Circuit Judge:

Appellant Tamny Westbrooks appeals her criminal contempt conviction under 18 U.S.C. § 401(3) for failure to comply with a grand jury subpoena. Westbrooks contends that the district court violated her due process rights by requiring her to prove her advice-of-counsel defense. Because we find that the court did not impermissibly shift the burden of proof to West-brooks, we affirm Westbrooks’s conviction.

I

In the fall of 2008, the Internal Revenue Service…