United States v. Kenneth Charles Causey

The principal issue in this appeal is whether a person may be convicted of aiding and abetting in or causing the submission of false income tax returns absent proof that those filing the returns knew they were false. Kenneth Causey appeals the district court’s denial of his motion under 28 U.S.C. § 2255 to vacate, set aside, or correct his sentence for aiding, abetting, and causing the making of false and fictitious claims against the government, 18 U.S.C. §§ 2 and 287. He claims insufficiency of the indictment and evidence on eighteen counts, and that he was denied his right to counsel and/or received ineffective assistance of counsel at trial. We affirm.

FACTS

Causey is a tax protester who counseled groups of taxpayers on how to submit tax returns claiming a complete refund of all sums withheld from wages. To accomplish this objective he provided, for a fee, forms with instructions for filing. He was charged by indictment on April 7, 1982, with eighteen counts of aiding, abetting, and causing individuals to file false tax returns, 18 U.S.C. §§ 2 and 287 (1982), and with two counts of failure to file a federal tax return, 26 U.S.C. § 7203 (1982). At trial, Causey…