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2d 1
56 A.F.T.R.2d 85-5848, 85-2 USTC P 9683
Appellant Chris E. Sempos was convicted of willfully failing to file income tax
returns in violation of 26 U.S.C. Sec. 7203. He received a term of probation of
one year, a one-year suspended sentence, and a fine of $4,000. The sole issue
here is whether there was sufficient evidence to establish willfulness with
respect to the failure to file returns on time. We affirm.
evidence, the court must determine whether, "after viewing the evidence in the
light most favorable to the prosecution, any rational trier of fact could have
found the essential elements of the crime beyond a reasonable doubt." Jackson
v. Virginia, 443 U.S. 307, 309, 99 S.Ct. 2781, 2783, 61 L.Ed.2d 560 (1979)
(emphasis in original). Having reviewed the record with this standard in mind,
we find appellant's challenge without merit.
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First, Sempos was charged with the failure to file tax returns for the years 1976,
1977, 1978 and 1979. The defendant had a prior history of regularly filing
timely returns. Indeed, he had filed timely returns for some thirty years. Also,
there was evidence that appellant had requested and obtained before 1976
extensions of time within which to file. Thus, when viewed in the light most
favorable to the government, the jury could have inferred that Sempos knew of
his obligation to file tax returns and that his failure either to file returns or to
request extensions constituted a voluntary violation of a known legal duty. See
United States v. Marks, 534 F.Supp. 663, 665 (W.D.Mo.1982), aff'd, 691 F.2d
428 (8th Cir.1982).
Second, there was evidence that the Internal Revenue Service (IRS) sent
appellant four written notices reminding him of his obligation to file returns.
Moreover, a representative from the IRS' Collection Division visited appellant
and reminded him of that duty. Nonetheless, Sempos failed to file returns after
having been reminded of his duty to file by the IRS. The jury could have
inferred that failure to file after having been notified by the IRS constituted a
willful failure to comply with the law.
In sum, there was sufficient evidence from which the jury could have
concluded that appellant willfully failed to file tax returns in violation of 26
U.S.C. Sec. 7203. Consequently, Sempos' convictions should stand.
Affirmed.