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U.S. v. HANSEN

No. 17-4159.

929 F.3d 1238 (2019)

UNITED STATES of America, Plaintiff-Appellee, v. Louis Delynn HANSEN, Defendant-Appellant.

United States Court of Appeals, Tenth Circuit.

Filed July 15, 2019.

Attorney(s) appearing for the Case

Josh Lee , Assistant Federal Public Defender ( Virginia L. Grady , Federal Public Defender, with him on the briefs), Office of the Federal Public Defender, Denver, Colorado, for Defendant-Appellant.

Gregory S. Knapp , Attorney ( Richard E. Zuckerman , Principal Deputy Assistant Attorney General; S. Robert Lyons , Chief, Criminal Appeals & Tax Enforcement Policy Section; and Gregory Victor Davis , Attorney; with him on the brief), Tax Division, U.S. Dept. of Justice, Washington, D.C. for Plaintiff-Appellee.

Before HOLMES, BALDOCK, and CARSON, Circuit Judges.

Louis Hansen, a taxpayer who ascribes to legal theories associated with sovereign-citizen and tax-protester movements, was indicted for tax evasion in violation of 26 U.S.C. § 7201 and tax obstruction in violation of 26 U.S.C. § 7212(a). Before trial, Mr. Hansen purported to waive his right to counsel. The district...

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