United States v. Wilford K. Pulawa

This is an appeal from the conviction of tax evasion in violation of 26 U.S.C. § 7201 , and of perjury in the preparation of income tax returns in violation of 26 U.S.C. § 7206 (1), for three successive tax years: 1969, 1970, and 1971. Appellant was sentenced to three consecutive 5-year sentences for violations of Section 7201 (Counts II, IV and VI), and three consecutive 3-year sentences for violations of Section 7206 (Counts III, V and VII) — or a total of 24 years.

Appellant’s arguments that his sentences were improperly pyramided are without merit except in one respect. In the statutory scheme of the tax fraud laws, Section 7201 is deemed to be an inclusive section prohibiting evasion of tax in any manner. As the tax evasions of which appellant was convicted were accomplished by means, inter alia, of perjured tax returns, each perjury offense is deemed to be a lessor included offense that merged into the major offense under 26 U.S.C. § 7201 , for each tax year in question. Sansone v. United States, 380 U.S. 343 , 85 S.Ct. 1004 , 13 L.Ed.2d 882 (1965); United States v. White, 417 F.2d 89 (2d Cir. 1969).

Section 7201 provides a maximum penalty of “not more than…