United States v. Thomas M. Higgins
Court of Appeals for the Eighth Circuit
1Opinion of the Court
BEAM, Circuit Judge.
Thomas M. Higgins appeals his convictions and incarceration for filing false federal tax documents and for obstructing the administration of the federal internal revenue laws. See 26 U.S.C. §§ 7206(1) and 7212(a). He also appeals the district court’s 1 post-conviction order that his bond be applied to the payment of restitution, court costs, and special assessments, pursuant to 28 U.S.C. §§ 2041, 2042, and 2044. We have consolidated Mr. Higgins’ appeals and we affirm.
I. BACKGROUND
Mr. Higgins created fictitious bills and mailed them to a number of individuals. When those…
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