United States v. Paul Wommer

MEMORANDUM

Paul Wommer appeals his convictions and sentence for illegal structuring of financial transactions to evade reporting requirements, tax evasion, and making and subscribing a false return to the IRS. We have jurisdiction under 28 U.S.C. § 1291 , and affirm in part, reverse in part, and remand for resentencing.

Wommer’s tax evasion conviction was based only on his failure to pay the interest and penalties imposed on the principal of his delinquent taxes, as he had paid off the principal but refused to pay interest and penalties. Wommer primarily argues that interest and penalties are not “taxes” for the purposes of tax evasion under 26 U.S.C. § 7201 . We disagree. Several provisions define “tax” to include penalties and interest. See, e.g., 26 U.S.C. § 6665 (a)(2) (“[A]ny reference in this title to ‘tax’ imposed by this title shall be deemed also to refer to the additions to the tax, additional amounts, and penalties provided by this chapter [Subtitle F, Chapter 68].”); see also 26 U.S.C. § 6601 (e); 26 U.S.C. § 6671 (a). We distinguish the non binding Fifth Circuit decision Wommer relies upon, United States v. Wright, 211 F.3d 233 (5th Cir.2000). Any suggestion in…