United States v. Donald L. Bowers Janet E. Bowers

K.K. HALL, Circuit Judge:

Donald and Janet Bowers appeal their convictions for income tax evasion, in violation of 26 U.S.C. § 7201. We affirm.

I

In this case, we are not burdened by sharp factual disputes. The Bowers presented no evidence at trial, and instead relied wholly on legal arguments that were rejected by the district court and are now renewed.

Through 1979, the appellants filed income tax returns and paid income taxes. In 1980, however, they stopped filing returns and began listing themselves as “exempt” on their W-4s, so that their employers would not withhold tax. The two apparently…