United States v. Richard E. Hawk

OPINION

CHOY, Circuit Judge:

Hawk was charged with willfully failing to file federal income tax returns for the years 1966, 1967, 1968, and 1969 in violation of 26 U.S.C. § 7203. 1

Hawk, an experienced attorney, admitted knowledge of his obligation to file returns and failure to do so. His excuse was that in the first years he was confronted with serious personal problems which left his affairs in disarray; thereafter, he said he “had a mental block about it” and that “he just sort of stuck his head in the sand.” The jury found him guilty on the counts covering 1968 and 1969 and acquitted him as…