United States v. Eric S. Kelm

J. BLAINE ANDERSON, Circuit Judge:

I

FACTS

Eric S. Kelm was indicted on two counts of willful failure to file federal income tax returns for the years 1980 and 1981, in violation of 26 U.S.C. § 7203. Kelm was arraigned on October 18,1985, and entered a plea of not guilty. A jury trial was scheduled to begin on November 18, 1985. On November 7, 1985, an order was issued requiring Kelm to appear in court on November 12, 1985, to be advised of his right to counsel and to confirm the trial date. Kelm failed to appear. The trial date was vacated and Kelm was ordered to appear on November 18, 1985, to…