United States v. J. A. Ray Neel, AKA Ray Henry Barnes, Jr.

In an indictment containing six counts, Neel was charged with various offenses relating to the income tax laws of the United States. Following negotiations between his attorney and a representative of the prosecution, Neel pleaded guilty to the indictment’s count two, which charged Neel with having lawfully and knowingly attempted to evade income tax owed to the Government by Neel for the calendar year 1970. The remaining counts of the indictment were dismissed at the request of the prosecution.

Pursuant to the requirements of Rule 11, Fed.R.Crim.P., the district judge requested the prosecutor to recite, in general, the evidence that would be produced on behalf of the prosecution in the event of trial. The requested recitation was made, whereupon the defendant replied that one minor statement of the prosecution in respect to the name of a mutual savings association was incorrect. A colloquy then occurred as follows:

Thereafter, the court directed inquiries to Neel as to portions of the indictment alleging Neel’s intent. When Neel replied, in part, “. . . No, I did not make a return but it was not with the intention of evading the tax,” the court first asked Neel why the latter…