Docket No. 07-3682-cr.

527 F.3d 38 (2008)

UNITED STATES of America, Appellee, v. James ELLETT, Defendant-Appellant.

United States Court of Appeals, Second Circuit.

Decided: May 23, 2008.

Attorney(s) appearing for the Case

Ronald Jay Cohen, Cohen, Estis & Associates, LLP, Goshen, NY, for Defendant-Appellant.

Paul D. Silver, Assistant United States Attorney (Glenn T. Suddaby, United States Attorney, Northern District of New York, on the brief; Sara Lord, Brenda K. Sannes, Assistant United States Attorneys, of counsel), United States Attorney's Office for the Northern District of New York, Albany, NY, for Appellee.

Before: JACOBS, Chief Judge; MINER, Circuit Judge; McAVOY, District Judge.


Defendant-Appellant James Ellett appeals from the judgment of the United States District Court for the Northern District of New York (Hurd, J.), convicting him, after a jury trial, on five tax counts. On appeal, Ellett contends that due process required that he be given the opportunity to litigate his tax position civilly or administratively before being prosecuted for tax evasion. We reject that argument in this opinion. In a separate summary order...

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