United States v. Ann W. McRee Joseph H. Hale

HATCHETT, Circuit Judge:

In this appeal interpreting 18 U.S.C. § 641, we affirm the appellants’ convictions and hold that the government does not lose its property interest in an erroneously issued cheek even in circumstances where the recipient has done nothing to induce the issuance of the check.

*978BACKGROUND

On February 28, 1985, the Internal Revenue Service (IRS) issued a jeopardy assessment in the amount of $1.9 million against Joseph Hale and his corporations. Because Hale was incarcerated at a federal prison in Montgomery, Alabama for prior convictions on securities fraud and perjury, Hale…