United States v. Glenn Roy Bertolini

Defendant-appellant Bertolini appeals his conviction for violation of 26 U.S.C. § 7205, executing a fraudulent withholding certificate. 1 Shortly after Bertolini attended a tax protest meeting he changed his withholding certificate to reflect nineteen withholding allowances. He then filed his tax returns with only constitutional objections and tax protest literature attached.

On appeal he raises three errors, none of which has merit. He first contends that the district court denied his sixth amendment rights by preventing him from having a lay person represent him at trial. There is no sixth…