United States v. J Vrieling

MEMORANDUM

J. Scott Vrieling appeals from a conviction of failure to pay taxes under 26 U.S.C. § 7203 . For at least a year leading up to the trial, Vrieling represented to the court that he was seeking counsel diligently and filed motions seeking a continuance, all the while following the advice of a certain Mr. Ewing to delay the proceedings. Ultimately, the district court concluded that Vrieling had waived his right to counsel because his “failure to secure counsel was the result of dilatory conduct, and further delay to permit [him] to seek counsel would be futile.” Vrieling received a sentence, which included 24 months of imprisonment.

After his conviction, Vrieling retained counsel who filed a motion for new trial under Federal Rule of Criminal Procedure 33 allegedly based on newly discovered evidence that Ewing defrauded Vrieling and the court. The district court denied the motion as untimely because (1) it was not based on newly discovered evidence that related to the elements of the crime charged as required by United States v. Hanoum, 33 F.3d 1128 (9th Cir.1994), and (2) it was filed more than 14 days after the verdict was returned and was thus untimely. Vrieling…