United States v. Alex Shondor Birns

McCREE, Circuit Judge.

This is an appeal from a conviction under an indictment charging, in three counts, violations of 26 U.S.C. § 7206 (1).1

Appellant had been convicted many years previously for income tax fraud and had been sentenced for three years which he served in prison without parole. As an incident of this conviction, the Government had obtained a substantial civil judgment against him for his tax liability. The instant prosecution resulted from his subsequent offer to compromise this liability. Two counts of the *945indictment were based upon statements that he had no assets when in…