United States v. Lewis Akmakjian

Akmakjian appeals the denial of his petition under 28 U.S.C. § 2255 requesting that his guilty plea be vacated on the ground that the indictment was barred by the statute of limitations. In denying the petition, the district court held that the alleged defense of untimeliness was non jurisdictional and had been expressly waived by Akmakji-an when he entered his plea of guilty. We affirm.

Facts

On April 15,1975, the Government filed a complaint against Lewis Akmakjian, charging him with filing a false federal income tax return for the calendar year 1968, in violation of 26 U.S.C. § 7206 (1). On May 6, 1975, the complaint was dismissed on the Government’s motion that the ends of public justice did not require prosecution.

On January 12, 1976, Akmakjian was indicted for six tax offenses occurring in 1969-72. Count 3 of the indictment charged the same offense that had been charged in the previously dismissed complaint. Akmakjian moved to dismiss counts 1 and 3 as barred by the statute of limitations. Before the hearing on the motion, however, Akmakjian entered into a plea agreement with the Government and pleaded guilty to count 3. The remaining counts were dismissed. Before…