United States v. Robert Singh Mal

Robert Singh Mai appeals his conviction of four counts of tax evasion in violation of 26 U.S.C. § 7201 . He alleges that the district court failed properly to instruct the jury on the “affirmative act” requirement of § 7201. Mai’s additional allegations of error are based on his contention that § 7201 proscribes two separate and distinct offenses: the evasion of the assessment of tax and the evasion of the payment of tax. The district court had jurisdiction pursuant to 18 U.S.C. § 3231 . We have jurisdiction over this timely appeal under 28 U.S.C. § 1291 . We affirm.

I

Mai is a steam fitter. From 1982 through 1986, he worked for various construction companies in Southern California, earning annual salaries that ranged between $26,623.82 and $49,735.20. In each of those years, he filed W-4 forms with his employers claiming he was exempt from federal income tax withholding, paid no tax, and filed no income tax returns. He was indicted on February 3, 1989 with five counts of tax evasion under 26 U.S.C. § 7201 , one for each calendar year. At trial, he testified that he believed he was exempt from taxes because his income was offset by moving expenses, interest payments, and alimony…