United States v. James L. Tenzer
Court of Appeals for the Second Circuit
1Opinion of the Court
FEINBERG, Circuit Judge:
James L. Tenzer appeals from a judgment of conviction entered in February 1999 in the United States District Court for the Southern District of New York (Charles L. Brieant, J.) on an information charging him with four misdemeanor counts of failure to file timely tax returns for the years 1987-1990 in violation of 26 U.S.C. § 7203. The case comes before this court for the second time. In the first appeal, the government sought reversal of the district court’s order dismissing the information because Tenzer’s offer in compromise, submitted pursuant to the voluntary…
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