United States v. Ross Huebner, United States of America v. John Williams

ORDER

The opinion filed February 10, 1994 and published at 16 F.3d 348 is withdrawn and the attached per curiam opinion is filed in its place. With the opinion withdrawn, the petitions for rehearing with suggestions for rehearing en banc are moot. The parties may file a renewal of the petition for rehearing with suggestion for rehearing en banc upon the filing of a new decision by the court.

OPINION

OVERVIEW

Ross Huebner was convicted of twelve counts of aiding and abetting taxpayers in the attempted evasion of payment of their income taxes for various years. 18 U.S.C. § 2 ; 26 U.S.C. § 7201 . Huebner and John Williams were also convicted of conspiracy to commit the attempted evasion offense and to defraud the United States by obstructing collection of income taxes. 18 U.S.C. § 371 .

These convictions arose out of the participation of Huebner and Williams in the activity of John Freeman in assisting numerous taxpayers (actually tax protesters) whose income taxes the IRS was trying .to collect by levying on wages. Freeman was also indicted, but was found incompetent to stand trial. The pattern, probably devised by Freeman; was typically as follows:

When a person, whom we will…