United States v. J. A. Ray Neel, AKA Ray Henry Barnes, Jr.

In an indictment containing six counts, Neel was charged with various offenses relating to the income tax laws of the United States. Following negotiations between his attorney and a representative of the prosecution, Neel pleaded guilty to the indictment’s count two, which charged Neel with having lawfully and knowingly attempted to evade income tax owed to the Government by Neel for the calendar year 1970. The remaining counts of the indictment were dismissed at the request of the prosecution.

Pursuant to the requirements of Rule 11, Fed.R.Crim.P., the district judge requested the prosecutor…