United States v. Lester Irvin Reeves

E. GRADY JOLLY, Circuit Judge:

I

This case is an appeal from a conviction under 26 U.S.C. § 7212(a) for “corruptly” endeavoring to obstruct the due administration of Title 26.1 The appellant, Reeves, was charged in a two-count indictment returned on July 12, 1983, by a federal grand jury sitting in Dallas, Texas. Count I of the indictment charged a violation of the mail fraud statute, 18 U.S.C. § 1341. Count II charged corrupt interference with the Internal Revenue Service, a violation of 26 U.S.C. § 7212(a). Both charges arose from the filing of a “common law lien” by Reeves in the deed…