Alfonzo Fred Iachino v. United States

Alfonzo Fred Iachino was found guilty by a jury on three counts of an indictment charging a violation of 26 U.S.C. § 7201 for knowingly and willfully attempting to evade and defeat the wagering excise tax imposed by 26 U.S.C. § 4401 by filing and causing to be filed a false and fraudulent wagering excise tax return. On this appeal he makes the following contentions: (1) he could not

possess the requisite scienter to commit the crimes charged because he is a “compulsive gambler”; (2) he was the victim of a legislative scheme of entrapment which constitutes a bill of attainder; (3) he did not receive a fair trial because of improper jury instructions by the court and improper jury argument by government counsel; (4) evidence was improperly admitted against him and he was denied the right of confrontation; and, (5) the court erred in failing to suppress certain evidence alleged to have been obtained as the result of a “sham arrest.”

We have considered all of appellant’s contentions and find them totally without merit. The judgment of conviction based upon the jury’s verdict is affirmed.