732 F.2d 1328 (7th Cir. 1984), 83-1634, United States v. Koliboski

Docket Nº:83-1634.
Citation:732 F.2d 1328
Party Name:UNITED STATES of America, Plaintiff-Appellee, v. Thomas J. KOLIBOSKI, Defendant-Appellant.
Case Date:April 24, 1984
Court:United States Courts of Appeals, Court of Appeals for the Seventh Circuit

Page 1328

732 F.2d 1328 (7th Cir. 1984)

UNITED STATES of America, Plaintiff-Appellee,


Thomas J. KOLIBOSKI, Defendant-Appellant.

No. 83-1634.

United States Court of Appeals, Seventh Circuit

April 24, 1984

Argued March 29, 1984.

Page 1329

Thomas J. Koliboski, pro se.

Thomas J. Scorza, Asst. U.S. Atty., Chicago, Ill., for plaintiff-appellee.

Before BAUER and COFFEY, Circuit Judges, and FAIRCHILD, Senior Circuit Judge.

BAUER, Circuit Judge.

Defendant Thomas J. Koliboski was convicted of six counts of willful failure to file income tax returns for calendar years 1980 and 1981 and filing four false W-4 statements in 1980, 1981, and 1982. The court sentenced the defendant on count one to six months in a work release program, and five years of probation in lieu of imprisonment on the remaining counts. We affirm the judgments of conviction.

On appeal, the defendant argues principally that the district court did not have subject matter jurisdiction over the charges against him on the ground that Title 26 of the United States Code is not encompassed by the 18 U.S.C. Sec. 3231 (1948) grant of jurisdiction to district courts. 1 Courts too numerous to enumerate have rejected this silly claim, and we now specifically reject it. E.g., United States v. Drefke, 707 F.2d 978 (8th Cir.), cert. denied, --- U.S. ----, 104 S.Ct. 434, 78 L.Ed.2d 321 (1983). Section 3231 vests in the district courts original jurisdiction over "all offenses against the laws of the United States." Sections 7201 through 7210 of Title 26 were enacted pursuant to the power granted Congress by article 1, section 8 of and the sixteenth amendment

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to the United States Constitution. Title 26 thus defines laws of the United States, suits for violations of which clearly fall within federal district court jurisdiction under Section 3231. See 1 U.S.C. Sec. 112 (1951); United States v. Eilertson, 707 F.2d 108 (4th Cir.1983).

Second, the defendant argues that the special grand jury in this case exceeded its statutory authority when it indicted him on December 13, 1982. The defendant contends that a special grand jury summoned pursuant to Section 3331 of Title 18 instead of Rule 6, Fed.R.Crim.P. 6, only can investigate organized crime activities, which are not involved in his case.

Special grand juries have broad investigative powers. Section 3332(a) directs these grand juries to "inquire into offenses against the criminal laws of the United States alleged to have been...

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