United States v. Roland Leon Huguenin

The appellant, Roland L. Huguenin, was convicted by a jury on three counts of attempting to evade and defeat the federal income tax in violation of 26 U.S.C. § 7201. On appeal, Huguenin raises eleven arguments, of which we will discuss only three: (1) that the indictment was duplicitous, (2) that Huguenin was wrongfully subjected to a competency examination, and (3) that he was wrongfully denied an opportunity to obtain information about the prospective jurors pursuant to 26 U.S.C. § 6103(h)(5). The other eight arguments range from the discarded 1 to the frivolous; 2 as none is of any…