United States v. James R. Harris

Dr. James R. Harris was indicted under 26 U.S.C. § 7203 for failure to file income tax returns for 1975, 1976 and 1977. At trial, he represented himself and was convicted by a jury on all three counts. Harris contends that he did not knowingly and competently waive his right to counsel, and that he was deprived of the effective assistance of counsel. Because the record does not disclose that the waiver of counsel was knowingly and competently made, we reverse and remand for a new trial.

FACTS

Dr. Harris, a radiologist, was charged in a three-count indictment with failure to file federal income tax returns for 1975, 1976 and 1977, in violation of 26 U.S.C. § 7203 . Harris was initially arraigned before a magistrate. The magistrate informed Harris that he was entitled to counsel and Harris acknowledged that he understood that he had a right to counsel, but chose to represent himself. The magistrate did not question Harris as to whether he understood the nature of the charges and the penalties involved, or the dangers and disadvantages of self-representation. The magistrate did appoint advisory counsel to assist Harris.

Harris then appeared at a second arraignment before the…