United States v. Gary W. Bass

EDITH HOLLAN JONES, Circuit Judge:

The appellant, Gary W. Bass, was convicted by a jury of nine counts of willfully submitting false or fraudulent income tax withholding exemption statements to his employers in violation of § 7205 of the Internal Revenue Code. 1 On appeal, Bass asserts seven points of error, 2 including (1) that the district court should not have instructed the jury that, as a matter of law, he was an “employee,” and (2) that the disclosure of his employment records was in violation of the notice provisions of 26 U.S.C. § 7609.

This court finds that the district court usurped…