United States v. Klein

METZNER, District Judge.

In advance of trial defendant seeks a ruling to prevent the government from introducing in evidence for impeachment purposes if the defendant takes the stand, a prior conviction for willful failure to file federal income tax withholding returns. The resolution of this issue is requested now because of its possible impact on the opening statement to the jury by defense counsel.

The prior conviction under 26 U.S.C. § 7203 is a misdemeanor. It is obtained on proving that the defendant knew of the requirement to file the returns and willfully failed to do so. United States…