McHan v. Commissioner

Affirmed by published opinion. Judge DUNCAN wrote the opinion, in which Judge WILKINSON and Judge AGEE joined.

OPINION

DUNCAN, Circuit Judge:

Appellant is a convicted drug dealer who failed to report income from his illegal activities on his federal income tax returns. The Internal Revenue Service issued a notice of deficiency and the tax court below adjudicated Appellant’s income and tax liability. On appeal from the tax court, Appellant challenges the tax court’s determination of his illegal income, argues that the tax court erred in admitting grand jury testimony into evidence, and argues…