United States v. Dean S. Hazel, (81-1616), James G. Lott, (81-1630)

KRUPANSKY, Circuit Judge.

This is a consolidated appeal by defendants/appellants Dean Hazel (Hazel) and James Lott (Lott) asserting that selective prosecution and improper jury instructions require reversal of their convictions for income tax-related offenses. Although each appellant was separately indicted and tried, they were represented by the same counsel and the appeals raise an identical issue.

These cases arise out of a self-described “tax revolt” in Michigan which Hazel and Lott claim to have “co-founded”. The movement, embodied in an organization named “We the People A.C.T.”, is said…