United States v. Norman H. Crowhurst

Defendant-Appellant Crowhurst appeals from his conviction of two counts of willfully filing false tax returns in violation of 26 U.S.C. § 7206 (1) and three counts of willful failure to file tax returns in violation of 26 U.S.C. § 7203 . These violations occurred in the years 1970-74.

During his trial, appellant proceeded pro se, with the limited assistance of appointed “standby” counsel. Following an earlier trial on the same charges, during which Crowhurst also appeared pro se, this court reversed Crowhurst’s convictions on the ground that the nature of the charges and the extent of the possible penalties were not fully disclosed to Crowhurst prior to his decision to waive his right to counsel. See United States v. Crowhurst, 596 F.2d 389 (9th Cir. 1979). On remand, a second trial was held and Crowhurst was again convicted. It is from this second trial that the present appeal has been brought. Notice of appeal was timely and this court has jurisdiction under 28 U.S.C. § 1291 .

I

On appeal, Crowhurst raises a number of issues all of which are without any merit and many of which are frivolous. In response, the government simply argues that there is substantial evidence…