United States v. Jagim

BOWMAN, Circuit Judge.

Jay L. Depew, Sylvester A. Ziebarth, and Rusel J. Jagim were convicted in District Court1 of aiding and assisting false and fraudulent tax returns, 26 U.S.C. § 7206(2) (1988), and conspiracy, 18 U.S.C. § 371 (1988). Judgment also was entered against Jagim for perjury before a grand jury, 18 U.S.C. § 1623 (1988), and against Depew by a transfer from the District of Colorado under Federal Rule of Criminal Procedure 20 for willfully making and filing a false tax return, 26 U.S.C. § 7206(1) (1988). Judgment against Depew was entered upon his plea of guilty to the above…