United States v. Fisher

GRUBB, District Judge.

This matter is before the court on the motion of the defendant to dismiss Count I of an indictment containing three counts charging violation of income tax laws. The basis of the motion is the alleged failure of the Government to comply with the provisions of 26 U.S. C.A. § 3748(a). The pertinent parts of that section provide:

“§ 3748. Periods of limitation, “(a) Criminal Prosecution. No person shall be prosecuted, tried, or punished, for any of the various offenses arising under the internal revenue laws of the United States unless the indictment is found or the…