United States v. Stanford Robert Poll

In 1973 appellant Stanford Poll, president of P. B. Industries, Inc., directed the corporate bookkeeper to prepare a false tax return, understating the amount withheld from employees’ wages during the first quarter of 1973. Poll signed the return knowing it was false.

In March, 1974, Poll was indicted for the willful failure to truthfully account for and pay over taxes withheld from employees’ wages during the first quarter of 1973, in violation of 26 U.S.C. § 7202 . A second count charged a similar offense as to the second quarter of 1973. Poll was tried and convicted as charged. On appeal, this court reversed the judgment and remanded the case because the district court refused to admit relevant evidence concerning the willfulness of his failure to pay over. United States v. Poll, 521 F.2d 329 (9th Cir. 1975).

The Government elected not to pursue the § 7202 charge on remand, but instead promptly secured a new indictment charging willful signing of a false tax return under penalties of perjury, in violation of 26 U.S.C. § 7206 (1). The new indictment contained only one count, pertaining to the first-quarter return, because the second-quarter return was submitted…