United States v. Cor-Bon Custom Bullet Co.

OPINION

COFFMAN, District Judge.

This appeal raises the question of whether a felony conviction for tax evasion under 26 U.S.C. § 7201 must be reversed because the indictment did not allege specific affirmative acts of evasion. Because the defendant has not suffered prejudice as a result of the alleged defect, we AFFIRM the district court’s judgment.

I. Background

Cor-Bon Custom Bullet Co. (“Cor-Bon”) manufactures firearm ammunition. 26 U.S.C. § 4181 imposes an 11% excise tax on all taxable sales of ammunition by such manufacturers. Cor-Bon was indicted on sixteen counts of tax evasion under 26…