United States v. Jerry R. Williams

POLITZ, Circuit Judge:

Convicted of three felony counts of attempting to evade federal income taxes, 26 U.S.C. § 7201, arising out of his failure to file returns for the years 1983, 1984, and 1985, Jerry R. Williams appeals, contending that the elements of the felony offense were not proven and that the charge in one count was untimely. Finding no error, we affirm.

Background

While employed by the Great American Reserve Life Insurance Company (GAR-CO), from 1971 through late 1982 Williams maintained on file a W-4 form claiming one personal exemption. Taxes were deducted by his employer but…