| | 7206 Constitutionality p1 |
 | | Crimes: Aiding and assisting in preparation of false income tax returns: Constitutionality of statute: Competence of defendant to conduct own trial.--The defendant was convicted by a jury of the charge of aiding and assisting in the preparation and presentation of false and fraudulent income tax returns. |
 | | While this precludes the relief sought; the Court would point out that even if the defendant were correct in his contention that a prosecutor cannot constitutionally be empowered to choose the more onerous of overlapping statutes under which to prosecute, it would not help him here. |
 | | The provision of the Jencks Act, Title 18, U. §3500(a) and (b), was not unconstitutional as alleged by the taxpayer since it afforded recess provisions during trial for post-direct examination of witness' statements, and its validity has been upheld by the Supreme Court and lower courts in a wide variety of cases. |
| www.irstaxattorney.com /Fraud-Statutes/7206_Constitutionality_p1.html (4104 words) |