Jaben v. United States

The statute of limitations on the felony of willfully attempting to evade federal income taxes requires the Government to obtain an indictment for that offense within six years of the date of its commission, with the proviso:

“. . . Where a complaint is instituted before a commissioner of the United States within the period above limited, the time shall be extended until the *216date which is 9 months after the date of the making of the complaint before the commissioner of the United States. . . .” Internal Revenue Code of 1954, § 6531.

On April 15, 1963, the day before the six-year period was to…