United States v. Alice M. Grant

CYNTHIA HOLCOMB HALL, Circuit Judge:

The defendant, Alice M. Grant, appeals the revocation of her probation. The dis trict court revoked the defendant’s probation when she failed to pay a $20,000 fine. We reverse.

I

In September 1980, the defendant was convicted on three counts of failure to file income tax returns for the years 1972, 1973, and 1974 in violation of 26 U.S.C. § 7203. On October 6, 1980 the district court sentenced her to two years in prison and a $20,000 fine on counts one and two. The defendant received a suspended sentence on count four and was placed on five years probation to…