United States v. Sheryl L. Engstrom, United States of America v. Keith T. Engstrom

Keith Engstrom appeals from a judgment, following a jury verdict, convicting him of five counts of willful failure to file tax returns in violation of 26 U.S.C. § 7203 , one count of filing a false Form W-4 in violation of 26 U.S.C. § 7205 , and two counts of submitting false claims to the United States in violation of 18 U.S.C. § 287 . Sheryl Engstrom, who was tried with her husband, appeals from a judgment of guilt on two counts of willful failure to file tax returns in violation of 26 U.S.C. § 7203 and one count of filing a false Form W-4 in violation of 26 U.S.C. § 7205 . The Engstroms contend that the government failed to bring them to trial within the 70-day period provided for by the Speedy Trial Act, 18 U.S.C. §§ 3161-3174 (Act). The district court had jurisdiction pursuant to 18 U.S.C. § 3231 , and we have jurisdiction over this timely appeal pursuant to 28 U.S.C. § 1291 . We conclude that the Engstroms were tried in violation of the Act and therefore reverse the judgment and remand for the district court to dismiss the indictment.

I

Prior to their first trial, the Engstroms asked for early release of the jury panel list for purposes of making a request pursuant to 26…