United States v. Otis Palmer

VANCE, Circuit Judge:

I

Appellant Palmer was indicted in the Southern District of Georgia on three counts of willfully and knowingly attempting to evade the payment of income taxes in violation of 26 U.S.C. § 7201. After a five day trial, Palmer was found not guilty of violating 26 U.S.C. § 7201. The jury, however, returned a verdict of guilty on each count for the lesser included offense of willful failure to file a federal income tax return in violation of 26 U.S.C. § 7203. The district court sentenced Palmer to serve a term of three years in prison and pay a fine of $15,000. The district…