United States v. John S. Wondrack, Jr.

Wondrack asks that we vacate his sentence of four years’ imprisonment' for violation of 26 U.S.C. § 7201 , attempted tax evasion, and remand for resentencing. We decline to do so.

I.

For the years 1967 through 1970, Won-drack timely filed his federal income tax returns. During this period, his annual taxable income never exceeded $12,807. Won-drack failed to file a return for 1971 prior to the mandatory deadline. In October 1972, Internal Revenue Service agents contacted Wondrack to investigate his failure, as of then, to file a 1971 income tax return. During the interview, Wondrack told the agents that he expected to file his 1971 return very soon and that he anticipated receiving a tax refund.

On December 18, 1972, Wondrack filed his 1971 return. The statement indicated that Wondrack had received approximately $11,400 in wages from his employer and $125,000 in “miscellaneous income.” Won-drack was subsequently indicted and tried for attempted income tax evasion. After finding him guilty, the district judge referred Wondrack to the United States Probation Office for the preparation of a pre-sentence report.

During the course of his investigation, the probation officer…