United States v. Oliver, 208-69.
Decision Date | 06 March 1970 |
Docket Number | No. 208-69.,208-69. |
Citation | 421 F.2d 1034 |
Parties | UNITED STATES of America, Plaintiff-Appellee, v. Rodney R. OLIVER, Defendant-Appellant. |
Court | U.S. Court of Appeals — Tenth Circuit |
Harold H. Parker, Albuquerque, N. M., for appellant.
Stephen L. ReVeal, Albuquerque (Victor R. Ortega, U. S. Atty., and John A. Babington, Asst. U. S. Atty., Albuquerque, N. M., on the brief), for appellee.
Before HICKEY and HOLLOWAY, Circuit Judges, and EUBANKS, District Judge.*
Appellant Oliver was indicted on two counts involving the rescue of property seized by virtue of a tax levy for failure to pay transportation tax.
The first count involving a threat of bodily harm to an I.R.S. agent at the time of rescue was dismissed by the trial court when the jury became deadlocked in an effort to reach a verdict.
The jury found Oliver guilty of the second count which charged that he rescued property which had been seized pursuant to 26 U.S.C. § 6331(b), Internal Revenue Code, in violation of 26 U. S.C. § 7212(b).1
The trial court suspended sentence and placed Oliver on probation. This appeal challenges the conviction by the jury.
The points on appeal raise the questions: (1) Was the seizure valid thereby prohibiting a rescue of the seized property by the taxpayer owner? (2) Was the court's instruction, "that notice and demand need not be in writing but actual notice and demand is sufficient," a proper statement of the law? (3) Was the constitutional warning given Oliver after he was in custody sufficient to meet the tests established in Miranda v. Arizona, 384 U.S. 436, 86 S.Ct. 1602, 16 L.Ed.2d 694 (1966)? (4) Was the prosecution's cross-examination question relative to violent reputation, i. e. whether Oliver had assaulted his wife, prejudicial to Oliver's case?
The relevant facts adduced in the record indicate Oliver owed prior transportation taxes on his truck for two separate years. After consultation with an I.R.S. agent, Oliver signed a tax report showing the tax due and transmitted it to the proper office. Payment did not accompany the tax return because Oliver was unemployed and without funds to transmit to the I.R.S. During several intervening months there were discussions between the I.R.S. and Oliver relative to the delinquency. It is agreed that Oliver disclosed and I.R.S. knew there were two vehicles unencumbered which could be levied upon for payment of the tax.
On September 5, 1968, the I.R.S. levied on wages then due from Oliver's employer, searched for a bank account in Oliver's hometown, and seized one of the vehicles. The agents marked the seized vehicle with a seizure sticker and tags and hired a tow truck to tow the vehicle to a location where it would be impounded while notice and sale were accomplished.
While the I.R.S. agents were in the process of towing the vehicle from Oliver's home to the place where it would be impounded, Oliver came upon them, stopped the tow truck, and rescued the vehicle. He returned the vehicle to his home, later moving it to a neighbor's lot for safekeeping.
On the second day after the described rescue Oliver was arrested and taken before a Commission for arraignment, and advised of his rights.
Thereafter, at arraignment on the grand jury indictment, the trial court appointed a lawyer for Oliver.
After the arrest and before and after the Commissioner's arraignment, Oliver talked to the I.R.S. agents who had given him the warning which is here challenged and will be later discussed in detail.
At the trial Oliver offered the defense that he had not rescued a seized vehicle in that it had not been properly seized upon notice and demand. The jury found from all the evidence adduced, and the court agreed, that actual notice had been given and demand made. The court denied the motion to dismiss after the case closed and gave the instruction to which objection is urged.
There is a dearth of cases discussing 26 U.S.C. § 7212(b), however, we find the reasoning hereinafter quoted to be relevant.
The foregoing sustains the trial court's application of the law both in denying the motion to dismiss and instructing the jury.
The challenged conduct of the government's attorney relates to a question propounded to Mrs. Oliver on cross-examination. The question propounded was whether she had ever been required to obtain a restraining order against her husband because of his violence toward her. The question was objected to and the objection sustained. She did not answer. The court instructed on what evidence should be considered and therefore eliminated the challenged question from consideration. The fact that the jury was deadlocked on count one which required the exhibition of a violent nature to the officer, is convincing that this unanswered question did not prejudice Oliver with the jury.
The question relating to the adequacy of the warning given Oliver after his arrest...
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