U.S. v. HAYES

Nos. 02-4421, 02-4478.

322 F.3d 792 (2003)

UNITED STATES of America, Plaintiff-Appellee, v. Warren Monroe Hayes, Defendant-Appellant. United States of America, Plaintiff-Appellant, v. Warren Monroe Hayes, Defendant-Appellee.

United States Court of Appeals, Fourth Circuit.

Decided: March 14, 2003.


Attorney(s) appearing for the Case

ARGUED: Mary Elizabeth Maguire, Assistant Federal Public Defender, Richmond, Virginia, for Appellant. Laura C. Marshall, Assistant United States Attorney, Richmond, Virginia, for Appellee. ON BRIEF: Frank W. Dunham, Jr., Federal Public Defender, Richmond, Virginia, for Appellant. Paul J. McNulty, United States Attorney, Richmond, Virginia, for Appellee.

Before WILKINS, Chief Judge, WIDENER, Circuit Judge, and GREENBERG, Senior Circuit Judge of the United States Court of Appeals for the Third Circuit, sitting by designation.


Affirmed in part and vacated in part by published opinion. Chief Judge WILKINS wrote the opinion, in which Judge WIDENER and Senior Judge GREENBERG joined.

OPINION

William W. WILKINS, Chief Judge:

Warren Monroe Hayes appeals his convictions for 24 counts of procuring the presentation of tax returns containing false statements, in violation of 26 U.S.C.A. § 7206(2) (West 2002). He asserts that 20 of the charges against him are barred by the statute...

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