United States v. James A. Bohn

Bohn appeals from his conviction on three counts of attempted income tax evasion in violation of 26 U.S.C. § 7201 . The district court had jurisdiction pursuant to 18 U.S.C. § 3231 . We have jurisdiction over this timely appeal pursuant to 28 U.S.C. § 1291 . We reverse and remand.

I

From 1978 until 1981, Bohn submitted tax returns in which he disclosed no financial information from which a tax could be computed. Instead, in response to the vast majority of questions posed on the return, he asserted his fifth amendment privilege against self-incrimination. During this period, he also submitted W-4 forms in which he claimed exemption from income tax withholding.

Bohn was indicted on three counts of attempted tax evasion for failing to pay tax due and owing, failing to file income tax returns, and submitting false W-4 forms. At the pretrial conference, Bohn requested an in camera, ex parte hearing to determine the validity of his fifth amendment claim. The district court refused Bohn’s request.

On the first day of trial, Bohn renewed his request for an in camera, ex parte hearing. The district judge granted Bohn’s request for an in camera hearing. However, the judge concluded…