United States v. Mellor
Opinion of the Court
Richard Mellor appeals pro se the district court’s
We reject Mellor’s argument that the willful-blindness jury instruction constructively amended Count 1 as it was' charged in the indictment. See United States v. Gill, 513 F.3d 836, 849 (8th Cir. 2008) (jury instructions constructively amend indictment if they so modify essential elements of charged offense that they allow jury to convict defendant of offense other than one charged in indictment). The jury instructions listed the elements of the false-claim offense, including that Mel-lor must have known the claim was false, fictitious, or fraudulent; and the willful-blindness instruction merely provided a means of inferring that knowledge. See United States v. Aleman, 548 F.3d 1158, 1166 (8th Cir. 2008) (willful-blindness instruction is proper if evidence supports inference that defendant was aware of high probability of existence of fact in question and purposely contrived to avoid learning facts in order to have defense), cert. denied, — U.S. -, 129 S.Ct. 2756, 174 L.Ed.2d 263 (2009).
We further hold that the district court did not err in denying Mellor’s motion to dismiss the indictment based on a change in the date he was alleged to have
Finally, this court has previously rejected the contention that the IRS must issue a tax assessment in order to meet its burden under section 7201 of proving the existence of a tax deficiency. See United States v. Gustafson, 528 F.3d 587, 593 (8th Cir. 2008).
Accordingly, the judgment is affirmed.
. The Honorable Linda R. Reade, Chief Judge, United States District Court for the Northern District of Iowa.
Reference
- Full Case Name
- United States v. Richard Lee MELLOR
- Cited By
- 1 case
- Status
- Published