U.S. v. GILBERT

No. 00-10314.

266 F.3d 1180 (2001)

UNITED STATES of America, Plaintiff-Appellee, v. Tommy Lee GILBERT, Defendant-Appellant.

United States Court of Appeals, Ninth Circuit.

Filed September 24, 2001.


Attorney(s) appearing for the Case

Katherine Alfieri, Law Offices of Katherine Alfieri, San Francisco, California, for the defendant-appellant.

Robert E. Lindsay and S. Robert Lyons, United States Department of Justice, Tax Division, Washington, D.C., for the plaintiff-appellee.

Before: Mary M. Schroeder, Chief Judge, Donald P. Lay and Robert Boochever, Circuit Judges.


Argued and Submitted June 14, 2001 — San Francisco, California.

OPINION

LAY, Circuit Judge:

I.

Tommy Lee Gilbert appeals from the district court's finding that he violated 26 U.S.C. § 7202 of the Internal Revenue Code ("IRC") by failing to remit to the Internal Revenue Service ("IRS") withholding tax that he collected for the employees of his business.

Gilbert owned and operated a business called Best in the West Security...

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