United States v. Charles E. Rice

TATE, Circuit Judge:

The defendant Rice appeals from a conviction for one count of willfully failing to file an income tax return with the Internal Revenue Service, in violation of 26 U.S.C. § 7203. We affirm.

On appeal Rice asserts that his indictment should have been dismissed (1) be cause of improper venue and (2) because the government engaged in selective prosecution. Rice also argues that his conviction should be reversed and remanded for a new trial on the further grounds that: (3) the trial court failed to submit to the jury, sua sponte,. an interrogatory to determine whether Rice’s…