United States v. Roman

EVANS, Circuit Judge.

Frank Roman was a full-time police officer who had a part-time job working a security detail at a “gentlemen’s club” (or, more accurately, a strip joint) called “Heavenly Bodies” in Elk Grove, Illinois. Heavenly Bodies paid Roman in cash— some $37,000 in 1998 and 1999. And like a lot of “cash” that changes hands in the underground economy, Heavenly Bodies’ payments to Roman did not find their way onto his federal income tax returns for those years. This state of affairs led to his indictment on two counts of filing a false tax return.

Eventually, a jury convicted Roman on…