United States v. Michael J. Wyman

NICHOL, Senior District Judge.

Appellant Wyman appeals from the judgment and sentence of the district court 1 following his conviction by a jury on two counts of willful failure to file income tax returns in violation of 26 U.S.C. section 7203 and two counts of willfully supplying false and fraudulent withholding exemption certificates (W-M’s) in violation of 26 U.S.C. section 7205. The court sentenced Wyman to one year imprisonment with the sentence suspended on condition that he be incarcerated in a local jail for thirty days, followed by a three year probationary period. The court further…