United States v. Gilmartin

*10SUMMARY ORDER

Defendant-appellant David Gilmartin was convicted after a jury trial of corruptly endeavoring to impede the due administration of the Internal Revenue Laws, in violation of 26 U.S.C. § 7212(a); tax evasion, in violation of 26 U.S.C. § 7201; failure to file an income tax return, in violation of 26 U.S.C. § 7203; failure to pay taxes to the ' Internal Revenue Service (“IRS”), in violation of 26 U.S.C. § 7203; and mail fraud, in violation of 18 U.S.C. § 1341.

At trial, represented by counsel, Gil-martin conceded that he had not filed tax returns or paid taxes. He argued instead that…