U.S. v. ROCCIO

No. 92-1193.

981 F.2d 587 (1992)

UNITED STATES of America, Appellee, v. Richard ROCCIO, Defendant, Appellant.

United States Court of Appeals, First Circuit.

Decided December 14, 1992.


Attorney(s) appearing for the Case

Richard Roccio, pro se.

Anthony C. DiGioia, Asst. U.S. Atty. and Lincoln C. Almond, U.S. Atty., on brief, for appellee.

Before TORRUELLA, Circuit Judge, COFFIN, Senior Circuit Judge, and BOUDIN, Circuit Judge.


TORRUELLA, Circuit Judge.

This appeal requires us to review appellant's attempt to retake an automobile seized by the Internal Revenue Service ("I.R.S."). Appellant believes the I.R.S. had no right to seize the car in the first place. Appellant was convicted in the district court of forcible rescue of property in violation of 26 U.S.C. § 7212(b), sentenced to ten months in prison and one year of supervised release, and received a $10,000 fine and a special assessment...

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