United States v. Shirley Ann Vixie

This is an appeal from a conviction for violating 18 U.S.C. § 1505 by submitting a false document in response to an Internal Revenue Service subpoena issued pursuant to section 206 of the Economic Stabilization Act Amendments of 1971. P.L. 92-210, 85 Stat. 743 (1971) (see 12 U.S.C.A. § 1904 note (1976 Supp.)). We affirm.

1. Appellant argues that the exclusive remedy for refusal to obey the subpoena was an application to the district court to compel compliance authorized by section 206 of the Economic Stabilization Act Amendment of 1971. Nothing in the language of the statute, the legislative history, or judicial decisions suggests that Congress intended the remedy provided in § 206 to be exclusive, or to restrict the applicability of 18 U.S.C. § 1505 . Furthermore, the indictment charged more than “refusal to obey a subpoena.” Appellant was charged with affirmatively submitting a false document.

2. Appellant argues that submitting a false document is not a violation of 18 U.S.C. § 1505 , where, as here, the conduct violates 18 U.S.C. § 1001 , citing United States v. Ryan, 455 F.2d 728, 733 (9th Cir. 1972). But Ryan held only that the intent element of 18 U.S.C. § 1503…