UNITED STATES v. BOSWELL

No. 23-30315.

109 F.4th 368 (2024)

UNITED STATES of America, Plaintiff-Appellee, v. Joseph BOSWELL, Sr., Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

FILED July 23, 2024.


Attorney(s) appearing for the Case

Camille Ann Domingue, Assistant U.S. Attorney, Thomas Forrest Phillips, U.S. Attorney's Office, Western District of Louisiana, Lafayette, LA, Gregory S. Knapp (argued), Samuel Robert Lyons, Joseph Brian Syverson, U.S. Department of Justice, Tax Division, Washington, DC, Katie Sue Bagley, U.S. Department of Justice, Criminal Appeals & Tax Enforcement Policy Section, Washington, DC, for Plaintiff-Appellee.

Dustin Charles Talbot (argued), Federal Public Defender's Office, Middle & Western Districts of Louisiana, Lafayette, LA, for Defendant-Appellant.

Before King, Ho, and Engelhardt, Circuit Judges.


This appeal follows a jury verdict finding Defendant Joseph Boswell guilty of bankruptcy fraud, in violation of 18 U.S.C. § 152(1), and tax evasion, in violation of 26 U.S.C. § 7201. Boswell contends that his bankruptcy-fraud conviction (Count One) was untimely and that the conviction must be reversed...

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