United States v. Root

OPINION OF THE COURT

HARDIMAN, Circuit Judge.

Thomas Root appeals his judgment of conviction for tax evasion and conspiracy to defraud the United States following a jury trial. Although Root challenges the venue of the District Court and the sufficiency of the evidence as to the conspiracy count, the principal question of precedential import on appeal is whether the Government may charge a defendant for evading the assessment of taxes for multiple years in a single count.

I

We review the facts in the light most favorable to the Government because the jury found Root guilty of both charges. United…