United States v. Robert R. Romero

Robert Romero appeals his conviction, on five counts of willful failure to file income tax returns, alleging that he was denied a fair trial and that the United States failed to prove all the elements which were necessary to constitute the crime charged. We affirm Romero’s conviction.

On October 23,1979, a federal grand jury filed a seven-count indictment charging Romero, in Counts I through V, with knowingly and willfully failing to file income tax returns for the years 1973 through 1977 in violation of 26 U.S.C. § 7203 (1976) and, in Counts VI and VII, with willfully supplying false withholding certificates for the years 1976 and 1977, in violation of 26 U.S.C. § 7205 (1976). On January 10, 1980, the District Court dismissed the counts under 26 U.S.C. § 7205 upon the motion of the Government.

At trial, Romero stipulated to the amounts of wages he and his wife earned for each of the years in question. It was also stipulated that appellant failed to file income tax returns for those years. Following a two-day trial, Romero was found guilty by a jury on all five counts under 26 U.S.C. § 7203 .

The District Court did not read Romero the indictment against him at the time of his…