United States v. Joseph Lussier

The appellant, Joseph R. Lussier, was convicted by a jury of three counts of failure to file a federal income tax return in violation of 26 U.S.C. § 7203. The evidence presented at trial showed (a) that Lussier owed federal income taxes for 1983, 1984 and 1985, and (b) that in each year Lussier failed to file an income tax return. The evidence also was sufficient to support an inference that Lussier acted willfully.

Lussier does not attack the sufficiency of the evidence. Instead, he challenges the manner in which the proceedings against him were carried out. Each of his arguments, however,…