United States v. George R. Dreske

PERRY, Senior District Judge.

George Roman Dreske, defendant below, appeals his conviction and sentence for failing to deposit withheld Federal Insurance Contributions Act [hereinafter “F.I.C.A.”] taxes in a separate bank account in violation of 26 U.S.C. § 7215, an Internal Revenue Code provision which penalizes an employer’s unlawful failure to comply with another Internal Revenue Code provision, 26 U.S.C. § 7512, 1 pertaining to the establishment of special trust accounts to which both F.I.C.A. taxes and employees’ withheld federal income taxes are to be deposited.

Dreske contends that the…