United States v. Robert S. Brewer, II

Robert S. Brewer II appeals his conviction on four counts of failure to file federal income tax returns for the years 1975 through 1978, in violation of 26 U.S.C. § 7203. Although Brewer was initially indicted by a grand jury, the government proceeded to trial on an information. We affirm.

Brewer was indicted by a grand jury on November 5, 1979 on two counts of wilful failure to file income tax returns for 1975 (count 1) and 1976 (count 2). On February 4,1980, the government filed a superseding information charging Brewer with four counts. The four counts repeated the two original counts, with…