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U.S. v. BOWMAN

No. 98-3096.

173 F.3d 595 (1999)

UNITED STATES of America, Plaintiff-Appellee, v. David N. BOWMAN, Defendant-Appellant.

United States Court of Appeals, Sixth Circuit.

Decided May 5, 1999.

Attorney(s) appearing for the Case

Robert E. Lindsay (briefed), Alan Hechtkopf (briefed), Frank P. Cihlar (argued and briefed), U.S. Department of Justice, Appellate Section Tax Division, Washington, DC, for Plaintiff-Appellee.

Paul Croushore, Cincinnati, OH, George C. Ford (argued and briefed), Norwalk, OH, for Defendant-Appellant.

Before: SILER and BATCHELDER, Circuit Judges; HOOD, District Judge.

HOOD, District Judge.

Defendant-Appellant David N. Bowman appeals his August 2, 1996 conviction of one count of corruptly endeavoring to obstruct or impede the due administration of the Internal Revenue laws in violation of 26 U.S.C. § 7212(a), one count of filing false documents with the Internal Revenue Service in violation of 26 U.S.C. § 7206(1), and six counts of willfully failing to file income tax returns during the years 1989 through 1994 in violation...

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