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U.S. v. ANDERSON

No. 01-4260.

319 F.3d 1218 (2003)

UNITED STATES of America, Plaintiff-Appellee, v. Larry F. ANDERSON, Defendant-Appellant.

United States Court of Appeals, Tenth Circuit.

February 10, 2003.

Attorney(s) appearing for the Case

Thomas N. Thompson, Haskins & Associates, P.C., Salt Lake City, UT, for Defendant-Appellant.

Paul M. Warner, United States Attorney, Elizabethanne C. Stevens, Assistant United States Attorney, Salt Lake City, UT, for Plaintiff-Appellee.

Before BRISCOE, Circuit Judge, BRORBY, Senior Circuit Judge, and HARTZ, Circuit Judge.

BRISCOE, Circuit Judge.

Appellant Larry F. Anderson appeals his conviction for tax evasion, a violation of 26 U.S.C. § 7201. He argues that his tax liability arose in 1992 and the six-year statute of limitations applicable to tax evasion cases had expired when the government filed its indictment against him in 1999.1 We join our sister circuits in holding that in tax evasion cases where...

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