United States v. Floyd R. Benson

Floyd R. Benson, appealing pro se, attacks his conviction on four counts of submitting false income tax withholding certificates, in violation of 26 U.S.C. § 7205. Benson alleges an abridgement of his sixth amendment right to counsel, claims that the federal reserve notes he received as employment compensation do not constitute income, and challenges several aspects of the district court’s instructions to the jury.

Benson asked the district court to permit a lay friend to assist him as counsel in his defense. Although the district court carefully explained Benson’s sixth amendment rights to…