United States v. Howard Lee Baker

In his appeal from a conviction by a jury for income tax evasion, appellant complains about a re-examination of his books and records by agents of Internal Revenue Service without complying with the provisions of 26 U.S.C. § 7605(b). The trouble with this contention is that taxpayer never objected to the re-examination, but voluntarily furnished the books and records to the agents. He therefore waived compliance with the statute. Lessmann v. Commissioner of Internal Revenue, 327 F.2d 990, 996 (8th Cir. 1964); United States v. O’Connor, 237 F.2d 466, 476 (2d Cir. 1956); United States v. Young,…