United States v. Daniel Jay Callahan

KRAVITCH, Circuit Judge:

In a twelve count indictment Daniel Jay Callahan (“Callahan”) was charged with federal income tax evasion, willful failure to file tax returns, obstruction of justice and perjury before the federal grand jury. 1 On appeal Callahan argues that his conviction should be overturned because the district court failed to release the jury lists in a timely fashion as required by 26 U.S.C. § 6103(h)(5). He also claims that the evidence was not sufficient to sustain the guilty verdict on the perjury counts and challenges the district court’s decision to depart upward under the…