State v. VONBEHREN

OPINION

BJORKMAN, Judge.

Appellant challenges the district court’s denial of his motion to dismiss this felony tax-evasion case based on the UMDDA. Because we hold that the UMDDA does not apply to persons who have been released from physical custody and that appellant waived his rights under the UMD-DA through his conduct, we affirm.

FACTS

Appellant Thomas Vonbehren was the subject of a lengthy investigation of his failure to file Minnesota tax returns for several years. On February 16, 2005, appellant was charged in an 11-count indictment with various tax-related offenses. Three days later,…