United States v. Root

My colleagues believe “the principal question of precedential import on appeal *159[in this case] is whether the Government may charge a defendant for evading the assessment of taxes for multiple years in a single count.” Maj. Op. at 148. However, the answer to that question is foretold by our decision in United States v. Pollen, 978 F.2d 78 (3d Cir.1992). There, we adopted the analysis of the Court of Appeals for the District of Columbia in United States v. Shorter, 809 F.2d 54 (D.C.Cir.), cert. denied, 484 U.S. 817, 108 S.Ct. 71, 98 L.Ed.2d 35 (1987). As I will discuss below, in Pollen, the…