US v. James Johnson
Filing
UNPUBLISHED PER CURIAM OPINION filed. Originating case number: 6:12-cr-00015-NKM-1 Copies to all parties and the district court/agency. [999354010].. [13-4282]
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UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 13-4282
UNITED STATES OF AMERICA,
Plaintiff – Appellee,
v.
JAMES BOWERS JOHNSON,
Defendant – Appellant.
Appeal from the United States District Court for the Western
District of Virginia, at Lynchburg.
Norman K. Moon, Senior
District Judge. (6:12-cr-00015-NKM-1)
Argued:
March 19, 2014
Decided:
May 12, 2014
Before MOTZ, KING, and THACKER, Circuit Judges.
Affirmed by unpublished per curiam opinion.
ARGUED: Paul Graham Beers, GLENN, FELDMANN, DARBY & GOODLATTE,
Roanoke, Virginia, for Appellant.
Katie Bagley, UNITED STATES
DEPARTMENT OF JUSTICE, Washington, D.C., for Appellee.
ON
BRIEF: Kathryn Keneally, Assistant Attorney General, Frank P.
Cihlar, Chief, Criminal Appeals & Tax Enforcement Policy
Section, Gregory Victor Davis, Tax Division, UNITED STATES
DEPARTMENT OF JUSTICE, Washington, D.C.; Timothy J. Heaphy,
United States Attorney, OFFICE OF THE UNITED STATES ATTORNEY,
Roanoke, Virginia, for Appellee.
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Unpublished opinions are not binding precedent in this circuit.
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PER CURIAM:
Appellant
James
Bowers
Johnson
(“Appellant”)
was
convicted by a jury of four counts of violating the Internal
Revenue
Code
impeding,
or
(“IRC”);
one
endeavoring
count
to
of
corruptly
obstruct
or
obstructing
impede,
the
or
due
administration of the IRC, in violation of 26 U.S.C. § 7212(a),
and
three
counts
of
willfully
failing
returns, in violation of 26 U.S.C. § 7203.
to
file
income
tax
On appeal, Appellant
argues the district court abused its discretion by admitting
evidence of other bad acts, that is, evidence that he evaded his
obligation
to
pay
child
support.
Appellant
also
argues
the
district court violated the Fifth Amendment by constructively
amending Count One of the indictment.
First, because the challenged evidence was relevant to
Appellant’s mental state, we hold that the district court did
not abuse its discretion in admitting it and did not commit
plain error otherwise.
instructions
to
the
Second, because the district court’s
jury
did
not
broaden
the
bases
for
conviction beyond those charged in the indictment, we hold that
the district court did not constructively amend the indictment.
Therefore, we affirm the judgment of the district court.
I.
On April 5, 2012, a federal grand jury in the Western
District of Virginia returned a four-count indictment charging
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Appellant
“Corrupt
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with
violations
Endeavor
to
of
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the
Obstruct,
IRC.
Impede,
Count
and
One
Impair
titled,
the
Due
Administration of the Internal Revenue Code,” charged Appellant
with
violating
26
U.S.C.
§ 7212(a)
of
the
IRC.
J.A.
14. 1
Specifically, Count One of the indictment charged, in part:
Beginning in or about January 2001 and
continuing thereafter up to at least May of
2010, in the Western Judicial District of
Virginia and elsewhere, JAMES BOWERS JOHNSON
did corruptly obstruct and impede [sic] to
obstruct and impede the due administration
of the Internal Revenue Code by: submitting
alleged financial instruments to the United
States Department of Treasury; using bogus
trusts and other nominees; failing to file
income tax returns; creating nominees to
obscure ownership in, control of, and income
from the assets, including business income
and rental receipts; and engaging in conduct
the likely effect of which was to mislead
and to conceal, including the acts detailed
below.
Id. at 16-17.
As further detailed in Count One, from 2000
through at least 2009, Appellant was self-employed and resided
in Winchester, Virginia.
Appellant received gross income from
several sources, including the sale of prepaid telephone cards,
rental receipts,
Appellant
and
received
capital
over
$1
gains.
million
Between
in
gross
2000
and
receipts,
2007,
but
despite exceeding the filing threshold for each of those years,
1
Citations to the “J.A.” refer to the Joint Appendix filed
by the parties in this appeal.
4
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he did not file individual income tax returns.
The remaining
three counts of the indictment charged Appellant with willfully
failing to file income tax returns for tax years 2005, 2006, and
2007, in violation of 26 U.S.C. § 7203.
Appellant’s jury trial spanned four days from January
15-18, 2013.
Relatively few material facts were in dispute.
The Government’s theory was that Appellant acted willfully and
in bad faith to enrich himself by concealing income from the
Internal
Revenue
Service
(“IRS”).
In
this
vein,
the
Government’s witnesses testified that Appellant established and
used entities, such as limited liability companies and trusts,
to
conceal
his
income
and
assets
and
avoid
paying
taxes.
According to these witnesses, Appellant directed tenants of his
rental properties and customers of his phone card business to
make payments to him with money orders issued to his various
entities.
Additionally, the Government presented evidence that
Appellant utilized a “warehouse bank,” a commercial bank account
called
MYICIS
in
which
customers’
deposits
are
commingled.
Because the money orders were issued in the name of MYICIS, the
funds could not be traced to Appellant.
Appellant’s sole defense at trial was that he did not
act
with
the
requisite
mens
rea
to
be
found
guilty
of
obstructing the IRC or willfully failing to file tax returns,
even though he conceded that he had sufficient income to trigger
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the requirement to file tax returns in 2005, 2006, and 2007, and
failed
to
do
so.
During
his
opening
statement,
Appellant’s
counsel told the jury that Appellant was a well-educated, family
man, who believed in good faith, after much research on the
issue, that the tax system was voluntary and did not apply to
him.
Throughout its case in chief, the Government entered
numerous exhibits into evidence.
Appellant takes issue with
Government Exhibits 40-1, 2 40-2, 3 40-3. 4
only three:
These
exhibits each contained letters sent from Appellant to various
state agencies articulating his reasons for not paying child
support.
On
the
second
day
of
trial,
Appellant’s
counsel
2
Government Exhibit 40-1 is a letter titled, “Letter
Rogatory Under Seal of County Notary-at-Large, Return of
Defective Process by Foreign State in the Nature of a Solemn
Affirmation of a Sovereign Man in the presence of Yahweh,” dated
September 24, 2009, sent from Appellant to the Winchester
Juvenile and Domestic Relations District Court.
3
Government Exhibit 40-2 contained several documents mailed
from Appellant to the Virginia Department of Social Services.
The documents included a copy of a money order dated June 11,
2009, purporting to pay $4,500.00 to the Virginia Division of
Child Support Enforcement.
The letter accompanying the money
order indicated that it would be processed by the IRS and the
funds were to be withdrawn from the United States Treasury Trust
Account in Appellant’s name.
4
Government Exhibit 40-3 contained two notices sent from
Appellant in August and September, 2009, to the Virginia
Department of Social Services.
Appellant threatened suit
because his money order, shown in Government Exhibit 40-2, was
not used to satisfy his child support debt.
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objected to the introduction of Government Exhibit 40-1.
following colloquy occurred:
[GOVERNMENT COUNSEL]:
Your Honor, I move
into evidence Government’s Exhibit 40-1,
which is an official record from the court
in Winchester.
[APPELLANT’S COUNSEL]: I object to the
relevance, Your Honor.
I’m not sure how
this is relevant to the tax matter at hand.
[GOVERNMENT COUNSEL]:
The relevance, in
opening statement it was brought up in
regards to Mr. Johnson’s focus on not paying
income taxes, what -- he has used these
types of documents in other instances to
avoid his legal obligation, including child
support, which this document establishes.
[APPELLANT’S
COUNSEL]:
The
legal
obligations he’s charged with failing to
comply with are his tax obligations, not any
child support obligations.
So I think the
relevance, if any, is sort of minimal.
[GOVERNMENT COUNSEL]:
THE COURT:
It goes to --
Why don’t we come around?
(At sidebar.)
[APPELLANT’S
COUNSEL]:
I
anything to add, Your Honor.
THE COURT:
don’t
have
I’m sorry?
[APPELLANT’S
COUNSEL]:
I
don’t
have
anything to add. It is just that, you know,
these child support matters, the bankruptcy
matters, I think they are sort of far afield
from the issue at hand, which is whether he
failed to file tax returns or corruptly
impeded the IRS in collecting taxes.
I
mean, it is more of the same stuff, but it
is -7
The
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THE COURT: Well, I know, but he has excused
his tax thing that he has this firm belief
that he went through all of this to avoid
taxes.
And if he is doing it to avoid all
of his debts, it would tend to show that it
wasn’t necessarily he was trying to avoid
taxes. It would seem it is just sort of -it would just show a pattern of greed, that
he didn’t pay anybody.
[APPELLANT’S COUNSEL]: If it shows that -THE COURT: Okay. So I’m going to allow it.
I mean, I -- I mean, I think, you know, it
is the kind of evidence -- the prejudice
could outweigh the probative value, but I
think it is very probative here where we
have heard this opening statement of what a
wonderful caring person this is and that,
you know, it is just -- his problem is just
with taxes. It doesn’t seem to be that. It
is just ‘I don’t pay anybody.’ So -- but I
think -- so I think the probative value
outweighs the prejudice.
J.A.
305-07.
After
questioning
the
Government’s
witness
--
Appellant’s house guest who signed the exhibits as a “witness”
or
“notary-in-fact”
--
the
Government
then
moved
admission of Government Exhibits 40-2 and 40-3.
for
the
Appellant’s
counsel did not object to the admission of these two exhibits.
The only evidence presented in Appellant’s defense was
his own testimony.
1996
or
1997,
Prosperity
banking,
he
Appellant testified that sometime in late
purchased
Group,
government,
which
a
series
discussed
anything
that
of
tapes
from
“Congress,
deals
with
revolution,
a
context for understanding . . . what we are doing.
8
Global
historical
Taxation
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obviously, was one of them.”
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J.A. 493.
According to Appellant,
these tapes did not necessarily state, “You are not required [to
pay taxes],” but the tapes provided information on the role of
government, i.e. “the roles and the powers of taxation that [the
government]
has.”
eventually
topics
began
where
Id.
Appellant
attending
he
met
further
educational
like
minded
testified
seminars
of
individuals
he
similar
and
began
affiliating with tax protesting groups such as Save-A-Patriot
Fellowship and We the People Congress.
Appellant testified that through his involvement with
these organizations and his own research, he came to believe
that
the
IRC
has
been
misapplied
under
the
Constitution.
Appellant reasoned that the Sixteenth Amendment, giving Congress
the authority to impose an income tax, does not apply to him
because he was “outside of the jurisdiction of the U.S. as far
as not living or working in the U.S.” and “wages are not income
as far as [his] understanding of the federal tax code.”
508-09.
Therefore,
Appellant
testified
system is . . . a voluntary system.”
At
the
close
of
he
J.A.
“believe[ed]
the
Id. at 509.
evidence,
the
district
court
instructed the jury as to Count One: 5
5
Appellant’s counsel raised
following jury instructions.
9
no
objection
below
to
the
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Count One of the indictment charges the
defendant with violating section 7212(a) of
the Internal Revenue Code -- section 7212(a)
of the Internal Revenue Code which provides,
in pertinent part, as follows:
Title 26,
United States Code, Section 7212(a) states
in pertinent part that, “whoever corruptly
obstructs
or
impedes
or
endeavors
to
obstruct or impede the due administration of
this title” shall be guilty of an offense
against the United States.
In order to sustain its burden of proof
for
the
crime
of
obstructing
the
due
administration of the Internal Revenue Code
as alleged in Count One of the indictment,
the government must prove the following
elements beyond a reasonable doubt:
One, that during the time period stated
in the indictment the Internal Revenue
Service tried to ascertain, assess, compute,
and collect federal income taxes, federal
employment taxes, and penalties for the
defendant;
Two, that the defendant knew that the
Internal Revenue Service was attempting to
duly administer the Internal Revenue Code;
and
Three,
that
the
defendant
then
corruptly obstructed, impeded, or endeavored
to obstruct or impede the due administration
of the Internal Revenue Code as detailed in
the indictment. . . .
An endeavor is any effort or any act or
attempt to effectuate an arrangement or to
try
to
do
something,
the
natural
and
probable
consequences
of
which
is
to
obstruct or impede the due administration of
the Internal Revenue laws.
J.A. 581-83.
On January 18, 2013, the jury convicted Appellant
on all four counts as alleged in the indictment.
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On
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April
11,
2013,
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the
district
court
Appellant to a total of 48 months imprisonment:
sentenced
36 months on
Count One and 12 months on each of Counts Two through Four, to
be served concurrently with each other and consecutively to the
term imposed on Count One.
Additionally, the district court
held Appellant in criminal contempt for his disruptive conduct
during the sentencing hearing. 6 The court tacked on 30 days of
imprisonment for Appellant’s contempt, to run consecutively to
the rest of his sentence.
Judgment was entered on April 15, 2013.
timely
appealed,
alleging
the
district
court
Appellant
abused
its
discretion by admitting evidence of Appellant’s other bad acts
and
violated
the
Fifth
Amendment
by
constructively
amending
Count One of the indictment.
II.
We generally review evidentiary rulings for abuse of
discretion.
Cir.
2014).
See United States v. Hassan, 742 F.3d 104, 130 (4th
“In
reviewing
an
evidentiary
ruling
under
that
standard, we will only overturn a ruling that is arbitrary and
6
For example, when asked to sit down by a marshal in the
courtroom, Appellant exclaimed, “[u]nhand me sir.
There’s no
reason to grab me like that.” J.A. 1815. The court responded,
“He didn’t grab you. I asked you to sit down.” Id. Appellant
then stated to the court, “I said, sir, I asked you to be
recused. And I fired you.” Id.
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irrational.”
omitted).
evidence
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Id.
(internal
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quotation
marks
and
alterations
However, when a party fails to object at trial to
challenged
on
appeal,
we
view
the
admission of that evidence for plain error.
district
court’s
See United States
v. Perkins, 470 F.3d 150, 155 (4th Cir. 2006); see also Fed. R.
Crim. P. 52(b).
“We review de novo the legal question of whether there
has been a constructive amendment of an indictment.”
States v. Whitfield, 695 F.3d 288, 306 (4th Cir. 2012).
United
“[I]n
this circuit constructive amendments are erroneous per se and
require
reversal
regardless
of
preservation.”
Id.
at
309
(internal quotation marks omitted); see also United States v.
Randall,
171
F.3d
195,
203
(4th
Cir.
1999)
(“Thus,
a
constructive amendment violates the Fifth Amendment right to be
indicted by a grand jury, is error per se, and must be corrected
on appeal even when the defendant did not preserve the issue by
objection.” (emphasis in original)).
III.
A.
Evidentiary Challenges
Appellant
first
contends
the
district
court
erroneously admitted evidence that he evaded his obligation to
pay child support, that is, Government Exhibits 40-1, 40-2, and
40-3.
According to Appellant, the district court abused its
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discretion per Rules 403 and 404(b) of the Federal Rules of
Evidence
when
Appellant’s
it
admitted
objection.
this
Appellant
“error was far from harmless.”
prejudicial
further
evidence
contends
that
over
this
Appellant’s Br. 6.
The Government argues that the district court properly
admitted the exhibits.
objected
to
the
According to the Government, Appellant
admission
of
only
one
of
these
exhibits,
Government Exhibit 40-1, and only pursuant to relevance, and did
not object at all to the admission of Government Exhibits 40-2
and 40-3.
The Government further contends the district court
did not abuse its discretion or commit plain error in admitting
the exhibits, which were relevant to the issue of Appellant’s
intent.
Per the Government’s view, the documents demonstrated
that Appellant did not hold a good faith belief that he was not
subject to the tax laws, but rather he sought to avoid meeting
his
financial
support.
obligations
generally,
including
paying
child
Additionally, the Government argues Appellant fails to
establish that admitting the documents was plain error under
Federal Rule of Evidence 404(b).
1.
Before
addressing
the
merits
of
Appellant’s
evidentiary challenges, we must first determine the appropriate
lens through which to view them.
Pursuant to Rule 103 of the
Federal Rules of Evidence, in order to preserve a claim of error
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for the admission of evidence, a party must “timely object[] or
move[] to strike” and “state[] the specific ground, unless it
was
apparent
from
the
context.”
Fed.
R.
Evid.
103(a)(1).
Therefore, in order to be subject to an abuse of discretion
review, “[a]n objection to the admission of evidence must be
both specific and timely.”
660
F.3d
742,
751
(4th
United States v. Cabrera-Beltran,
Cir.
2011)
(emphasis
supplied).
Appellant’s only specific and timely objection was to relevance
under Rule 403 with respect to a single exhibit:
Exhibit 40-1.
Government
He did not object at all to the admission of
Government Exhibits 40-2 and 40-3.
When making the objection to Government Exhibit 40-1,
Appellant’s counsel stated, “I object to the relevance, Your
Honor.
hand.”
I'm not sure how this is relevant to the tax matter at
J.A.
305.
Appellant’s
counsel
never
stated,
as
he
argues now, that the objection was also made pursuant to Rule
404(b)’s prohibition of crimes, wrongs, and other acts used “to
prove a person’s character in order to show that on a particular
occasion the person acted in accordance with the character.”
Fed. R. Evid. 404(b)(1).
Although counsel need not cite the
particular rule upon which an objection is based, the objection
must be of sufficient specificity to afford the district court
and the Government the opportunity to respond to the alleged
error below.
Appellant’s objection fell below this standard.
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Accordingly,
Government
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we
will
Exhibit
view
40-1
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Appellant’s
pursuant
to
Rule
an
403
abuse
objection
of
to
discretion
standard and his Rule 404(b) challenge to Government Exhibit 401
under
the
plain
error
standard.
Given
the
lack
of
any
objection at all below to Government Exhibits 40-2 and 40-3, the
admission of that evidence will be reviewed for plain error.
2.
Appellant was charged with four violations of the IRC.
Count One charged Appellant with violating 26 U.S.C. § 7212(a).
Section 7212(a) of the IRC provides that “[w]hoever corruptly
. . . obstructs or impedes, or endeavors to obstruct or impede,
the due administration of this title, shall, upon conviction
thereof, be fined not more than $5,000, or imprisoned not more
than
3
years,
supplied).
or
Counts
both.”
Two
26
through
violating 26 U.S.C. § 7203.
U.S.C.
Four
§ 7212(a)
charged
(emphasis
Appellant
with
That statute states that a person
who willfully fails to file a return who is required to do so is
subject to the imposition of a fine not exceeding $25,000, and
to a term of imprisonment of up to one year.
§ 7203.
Thus,
the
Government
was
required
See 26 U.S.C.
to
prove
that
Appellant acted “corruptly” (as to Count One) and “willfully”
(as to Counts Two through Four).
A
§ 7212(a)
by
person
acting
acts
“with
corruptly
the
15
within
intent
to
the
secure
meaning
an
of
unlawful
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benefit either for oneself or for another.”
Wilson, 118 F.3d 228, 234 (4th Cir. 1997).
United States v.
Willfulness, in the
context of § 7203, means the “‘voluntary, intentional violation
of a known legal duty.’”
United States v. Rogers, 18 F.3d 265,
267 n.4 (4th Cir. 1994) (quoting Cheek v. United States, 498
U.S. 192, 201 (1991)).
According to the Government, Government Exhibit 40-1,
a letter from Appellant responding to the Winchester Juvenile
and Domestic Relations District Court’s order directing him to
appear
and
explain
why
he
had
not
made
the
requisite
child
support payments, was filled with nonsensical statements about
the
federal
Appellant.
government
its
lack
of
jurisdiction
over
Therefore, the Government reasons that Government
Exhibit 40-1,
which
and
were
as
well
as
substantially
Government
similar
to
Exhibits
Government
40-2
and
40-3,
Exhibit
40-1,
were relevant and admissible as probative of Appellant’s mental
state and intent, i.e. his corruptness and willfulness.
The
district court agreed, and we conclude the district court did
not abuse its discretion.
As the Government points out, the fact that Appellant
made the same arguments to other agencies as an excuse for nonpayment
of
an
obligation,
makes
it
more
probable
that
Appellant’s asserted beliefs about the applicability of the tax
laws were not sincerely held, but that instead, Appellant merely
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wielded whatever claims he thought would be useful in an effort
to avoid paying his legal obligations, tax or otherwise.
Therefore, we conclude the district court’s admission
of Government Exhibit 40-1 was not an abuse of discretion in the
face
of
a
Rule
403
objection.
Because
we
conclude
that
Government Exhibits 40-2 and 40-3 were sufficiently similar to
Government Exhibit 40-1, it is unnecessary to also conduct a
plain error review in this regard.
See, e.g., United States v.
Palacios, 677 F.3d 234, 245 n.6 (4th Cir. 2012) (“Our review of
the record indicates that Palacios objected to some, but not
all, of this testimony at trial. . . . Because we conclude that
Palacios’s arguments fail [under an abuse of discretion review]
even assuming he preserved an objection to every statement, we
do
not
distinguish
between
the
statements
to
which
Palacios
objected and those he did not.”).
3.
Appellant also challenges the child support evidence,
i.e., Government Exhibits 40-1, 40-2, and 40-3, pursuant to Rule
404(b) claiming the evidence fell short of the requirements for
the
admission
of
character
evidence.
Rule
404(b)
provides:
“Evidence of a crime, wrong, or other act is not admissible to
prove a person’s character in order to show that on a particular
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occasion the person acted in accordance with the character.” 7
Fed.
R.
Evid.
admissible
for
opportunity,
absence
404(b)(1).
of
another
intent,
mistake,
However,
such
purpose,
such
preparation,
plan,
or
lack
of
evidence
as
“may
proving
knowledge,
accident.”
be
motive,
identity,
Fed.
R.
Evid.
404(b)(2).
As noted, because Appellant failed to lodge a Rule
404(b) objection below, we review for plain error.
To reverse
for plain error, we must find that there was an error, that the
error is plain, and that it affected Appellant’s substantial
rights.
(1993).
See
“The
United
States
correction
v.
of
Olano,
plain
507
U.S.
error
lies
725,
732-35
within
our
discretion, which we may exercise if the error seriously affects
the
fairness,
integrity
or
public
reputation
of
proceedings, or the defendant is actually innocent.”
judicial
United
States v. Keita, 742 F.3d 184, 189 (4th Cir. 2014) (internal
quotation marks and alterations omitted).
We have held that prior bad acts are admissible under
Rule 404(b) when the following criteria are met:
(1) The evidence must be relevant to an
issue, such as an element of an offense, and
7
“Rule 404(b) was amended in December 2011 . . . . Thus,
the appropriate rule for the appeal is the current version of
Rule 404(b).” United States v. Williams, 740 F.3d 308, 314 n.5
(4th Cir. 2014).
18
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must not be offered to establish the general
character of the defendant. In this regard,
the more similar the prior act is (in terms
of physical similarity or mental state) to
the act being proved, the more relevant it
becomes.
(2) The act must be necessary in
the sense that it is probative of an
essential
claim
or
an
element
of
the
offense. (3) The evidence must be reliable.
And (4) the evidence’s probative value must
not be substantially outweighed by confusion
or unfair prejudice in the sense that it
tends to subordinate reason to emotion in
the fact finding process.
United States v. Williams, 740 F.3d 308, 314 (4th Cir. 2014)
(quoting United States v. Queen, 132 F.3d 991, 997 (4th Cir.
1997)).
According to Appellant, the evidence fails in all four
categories.
Under a plain error review, however, it is clear that
the
district
framework.
court
court’s
analysis
satisfies
this
analytical
The relevancy analysis conducted by the district
satisfies
the
first
and
second
criteria
because
the
evidence was probative of an element of the crime charged, that
is, of Appellant’s state of mind -- his corrupt and willful
intent.
Appellant
unreliable.
criterion.
does
Therefore,
“The
fourth
not
we
are
factor
argue
left
that
with
reflects
404(b) evidence must satisfy Rule 403.
the
evidence
only
that
the
the
is
fourth
proffered
Unfair prejudice exists
when there is a genuine risk that the emotions of a jury will be
excited
to
irrational
behavior,
19
and
this
risk
is
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disproportionate
to
the
Pg: 20 of 23
probative
value
of
the
offered
evidence.”
Williams, 740 F.3d at 314 (internal quotation marks
omitted).
Here, the district court specifically concluded, “I
think the probative value outweighs the prejudice.”
J.A. 307.
Upon review, we cannot conclude that the district court erred in
this determination.
Accordingly,
we
hold
there
was
no
error
here,
let
alone plain error.
B.
Fifth Amendment Challenge
Appellant
next
contends
the
district
court
violated
the Fifth Amendment by constructively amending Count One of the
indictment.
The
Fifth
Amendment
to
Constitution, provides in relevant part:
held
to
answer
for
a
capital,
or
the
United
States
“No person shall be
otherwise
infamous
crime,
unless on a presentment or indictment of a Grand Jury . . . .”
U.S.
Const.
“guarantees
amend.
that
a
V.
The
criminal
Fifth
defendant
charges in a grand jury indictment.”
171
F.3d
195,
omitted).
203
(4th
Cir.
1999)
Amendment
will
be
necessarily
tried
only
on
United States v. Randall,
(internal
quotation
marks
“When the government, through its presentation of
evidence and/or its argument, or the district court, through its
instructions
conviction
to
the
beyond
jury,
those
or
both,
charged
20
broadens
in
the
the
bases
indictment,
for
a
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constructive
amendment
variance
occurs.”
--
--
Pg: 21 of 23
sometimes
Id.
“To
referred
to
constitute
a
as
a
fatal
constructive
amendment, the incongruity must in fact change the elements of
the
offense
charged,
such
that
the
defendant
is
actually
convicted of a crime other than that charged in the indictment.”
United States v. Whitfield, 695 F.3d 288, 309 (4th Cir. 2012)
(internal quotation marks omitted).
Count One of the indictment charged Appellant with a
violation of 26 U.S.C. § 7212(a).
Section 7212(a) criminalizes
both successful and unsuccessful attempts to impede the IRS.
See United States v. Bostian, 59 F.3d 474, 479 (4th Cir. 1995)
(“[O]nly
intent
to
impede,
not
successful
impediment,
is
necessary for § 7212(a) to be violated.”).
Tracking the language of the statute charged, Count
One of the indictment was titled “Corrupt Endeavor To Obstruct,
Impede,
and
Impair
Revenue Code.”
the
J.A. 14.
Due
Administration
Of
the
Internal
However, the body of the indictment
charged that Appellant “did corruptly obstruct and impede [sic]
to obstruct and impede the due administration of the Internal
Revenue Code.” 8
Id. at 16.
The district court instructed the
jury on the meaning of the word “endeavor,” defining it as “any
8
According to the Government, this was a typographical
error as the indictment was meant to mirror the statute.
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effort or any act or attempt to effectuate an arrangement or to
try to do something, the natural and probable consequences of
which is to obstruct or impede the due administration of the
Internal Revenue laws.”
Appellant
amended
Count
Id. at 583.
contends
One
of
the
the
trial
indictment
court
when
it
constructively
informed
jurors
Appellant could be found guilty of violating 26 U.S.C. § 7212(a)
if
he
merely
“endeavored”
to
obstruct
or
impede
the
IRS.
According to Appellant, he was not charged with “endeavoring” to
obstruct
or
instructions
impede
the
improperly
alleged in Count One.
IRS,
and
broadened
the
the
trial
basis
court’s
of
jury
conviction
The Government, however, correctly points
out that even if the indictment were given the strict reading
promoted
by
Appellant,
the
jury
was
entitled
to
convict
Appellant of a lesser-included offense, i.e., attempt, which is
the equivalent of “endeavoring.”
See Fed. R. Crim. P. 31(c) (“A
defendant may be found guilty of any of the following:
offense
necessarily
included
in
the
offense
charged;
(1) an
(2)
an
attempt to commit the offense charged; or (3) an attempt to
commit an offense necessarily included in the offense charged,
if the attempt is an offense in its own right.”).
Because
the
district
court’s
instructions
did
not
broaden the bases for conviction beyond those charged in the
indictment, the district court did not constructively amend the
22
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indictment.
See
Randall,
171
Pg: 23 of 23
F.3d
at
203.
The
indictment
plainly charged Appellant with a violation of § 7212(a), which
criminalizes both intent to impede and successful impediment of
the
due
administration
court’s
instruction
“change
the
defendant
charged
in
on
elements
is
the
the
of
actually
the
of
IRC.
definition
the
offense
convicted
of
indictment.”
even
entitled
to
i.e.,
if
we
convict
attempt,
“endeavoring.”
were
to
we
crime
695
did
not
that
such
other
district
the
than
F.3d
at
that
309
Moreover, as the Government
find
of
the
“endeavor”
Whitfield,
Appellant
which
of
charged,
a
(internal quotation marks omitted).
submits,
Therefore,
otherwise,
a
conclude
the
lesser-included
is
the
jury
was
offense,
equivalent
of
See Fed. R. Crim. P. 31(c).
IV.
Pursuant
to
the
foregoing,
the
judgment
of
the
district court is
AFFIRMED.
23
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