No Right To A Civil Proceeding Before Bringing A Criminal Trial For Tax Evasion

Defendant-Appellant James Ellett appealed from the judgment of the United States District Court for the Northern District of New York convicting him, after a jury trial, of four counts of income tax evasion and one count of failure to file an income tax return. The United States Court of Appeals for the Second Circuit held on May 23, 2008, that due process did not require that Ellett be given the opportunity to litigate his tax position civilly or administratively before being prosecuted for tax evasion.

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