United States v. Robert M. Warner

MANION, Circuit Judge.

Defendant Robert M. Warner appeals from a district court judgment revoking his probation. For the reasons set forth below, that judgment is affirmed.

I

In 1981, defendant was convicted after a bench trial of four counts of violating 26 U.S.C. § 7203 by willfully failing to file his federal individual income tax returns for the years 1974, 1975, 1976 and 1977. During that period, defendant owned and operated a gas station in Moline, Illinois. At trial, the government reconstructed defendant’s income from those years by painstakingly analyzing defendant’s books and records.…