United States v. Johannes Van Krieken

Johannes Van Krieken appeals his conviction following a bench trial for three counts of filing a false return or document, 26 U.S.C. § 7206 (1), and one count of corrupt interference with the administration of Internal Revenue Laws, 26 U.S.C. § 7212 (a). He contends that his waiver of his right to counsel was not knowing, intelligent and voluntary. Van Krieken also asserts that the district court applied the incorrect sentencing guideline to his conviction for corrupt interference with the administration of the Internal Revenue laws. We have jurisdiction pursuant to 28 U.S.C. § 1291 , and we affirm.

I

Since 1983, Van Krieken has had disagreements with the Internal Revenue Service (“IRS”) regarding his tax obligations. He has been assessed tax deficiencies for multiple years and refused to file returns and complete tax forms which employers are required to file. The actions that led to the present convictions include engaging in a “redemption” scheme which interfered with administration of the tax laws and filing false tax returns. To effectuate the redemption scheme, Van Krieken used Forms 1099 and 1096 .to falsely indicate that compensation was paid to targets of the scheme.…