United States v. David Middleton

OPINION

COLE, Circuit Judge.

Defendant-Appellant David Middleton (“Middleton”) appeals his conviction and sentence for attempting to evade or defeat income tax due and owing, in violation of 26 U.S.C. § 7201 (1994). Middleton concedes that from 1992 through 1996, he failed to file an income tax return despite earning more than $1.5 million in income. He argues now, however, as he did unsuccessfully at trial, that he had a good-faith belief that he had no obligation to pay income tax, because the Internal Revenue Code (“the Code”) sets forth no provision that explicitly requires the payment of…