United States v. Gassaway

BALDOCK, Circuit Judge.

For the calendar year 1991, Defendant John Michael Gassaway over reported to the IRS his itemized deductions on Form 1040 Schedule A and under reported his business income on Form 1040 Schedule C. Consequently, instead of properly reporting a balance owed of $17,565.00 on taxable income of $92,776.00, Defendant improperly claimed a tax refund due of $6,091.00 on taxable income of $20,969.00. 1

A jury convicted Defendant John Michael Gassaway of filing a false income tax return in violation of 26 U.S.C. § 7206(1). 2 The district court accepted the presentence report…