United States v. John T. Clinton
Opinion
Opinion
Appellant, John T. Clinton, a self-proclaimed “tax protester,” was found guilty of two counts of willful and knowing failure to file a federal income tax return for the years 1972 and 1973. This was a violation of 26 U.S.C. § 7203 .
In this appeal he challenges the authority of the United States Attorney for the Western District of Washington to prosecute him for offenses allegedly not committed in that district. At all times, appellant has been a resident of Spokane, Washington, which is in the Eastern District of Washington. As a second defense, he charges that the United States Attorney engaged in selective or discriminatory prosecution.
Neither argument is well taken.
The United States Attorney for the Western District of Washington initiated appellant’s prosecution. Appellant moved to dismiss the information on the basis that the United States Attorney in the Western District had no jurisdiction over him since he was a resident of the Eastern District. The district court construed the motion to dismiss as a motion to transfer venue to the Eastern District. This was granted under 18 U.S.C. § 3237 (b). Appellant then renewed his motion to dismiss, but it was denied.