United States v. Richard M. Towill

THE CASE

These are consolidated appeals by the Government from orders of the United States District Court for the District of Hawaii dismissing on April 2, 1976, Count I of a two-count indictment brought on the ground that it was barred by the statute of limitations and dismissing with prejudice Count II of the indictment for failure of the Government to prosecute.

JURISDICTION

Jurisdiction of this court to hear these appeals is based upon 18 U.S.C. § 3731 , notices of appeal having been timely filed.

STATEMENT OF FACTS

An indictment of December 18, 1975, charged Richard M. Towill, the defendantappellee, with violating 26 U.S.C. § 7206 (2) by assisting in the preparation of false corporate income tax returns for two separate years. Count I charged that on or about December 12, 1969, Towill had assisted in the preparation of a fraudulent return, and Count II charged that on or about December 21, 1970, he had helped prepare another fraudulent return. Normally, the six year statute of limitations for the offense charged in Count I would have run on December 12, 1975. 26 U.S.C. § 6531 (3). Under § 6531, however, “[w]here a complaint is instituted before a commissioner of…