State v. Tatum-Wade

747 S.E.2d 382, 229 N.C. App. 83, 2013 WL 4442041, 2013 N.C. App. LEXIS 894
CourtCourt of Appeals of North Carolina
DecidedAugust 20, 2013
DocketNo. COA12-1568
StatusPublished
Cited by2 cases

This text of 747 S.E.2d 382 (State v. Tatum-Wade) is published on Counsel Stack Legal Research, covering Court of Appeals of North Carolina primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
State v. Tatum-Wade, 747 S.E.2d 382, 229 N.C. App. 83, 2013 WL 4442041, 2013 N.C. App. LEXIS 894 (N.C. Ct. App. 2013).

Opinion

DAVIS, Judge.

Gloria Tatum-Wade (“defendant”) appeals her convictions for seven counts of attempting to evade or defeat the imposition or payment of North Carolina’s individual income tax. After careful review, we find no prejudicial error.

[84]*84Factual Background

The State presented evidence at trial tending to establish the following facts: Prior to 1995, defendant filed federal and North Carolina income tax returns for 27 years. Beginning in 1995, defendant and her (now late) husband, William Wade (“Wade”), started attending conventions put on by the organizations “We, the People” and “Sovereign Citizens Patriot.” At one of these conventions, it was represented to Wade and defendant that they could obtain an exemption from paying income tax by completing a set of documents labeled “Form 1776 Codicil” and filing them with the Internal Revenue Service (“IRS”). They purchased the packet of materials, completed the Form 1776 Codicil, and mailed a copy of it to the IRS. They also registered a copy with the Guilford County Register of Deeds.

In January 2003, defendant began a new job teaching at a public high school in Guilford County. As part of the hiring process, defendant completed an NC-4 Employee Withholding Allowance Certificate. Defendant wrote on the form that she was “exempt” from having North Carolina income tax withheld from her pay. No taxes were withheld from defendant’s wages for the years 2003 through 2010.

On 18 June 2010, the North Carolina Department of Revenue (“DOR”) sent defendant a letter indicating that her taxes were delinquent. Defendant responded with a letter stating that in 1995 she had submitted the Form 1776 Codicil to the IRS and, three months later, received a letter indicating that she was “free from paying taxes to the federal government.” Defendant further explained that while she had recently moved and could not find a copy of her letter from the IRS purporting to show her tax-exempt status, she did have a copy of the Form 1776 Codicil. Defendant included a copy of that document with her letter to DOR.

On 2 May 2011, defendant was interviewed by DOR Special Agents Charles Nische, Jr. (“Special Agent Nische”) and Nancy Yokley (“Special Agent Yokley”). During the conversation, defendant told the agents that she had not paid state income tax since 1995. She also identified herself as being a member of the organizations “Sovereign Citizens Patriot” and “We, the People.” Defendant told Special Agents Nische and Yokley that she had gone to several of those organizations’ meetings and had watched some of their internet-based presentations. When the agents asked defendant about the Form 1776 Codicil, she explained that it was her “application” for obtaining tax-exempt status.

Defendant was subsequently charged with seven counts of tax evasion under N.C. Gen. Stat. § 105-236(a)(7) for the tax years 2004 through [85]*852010. Defendant pled not guilty and the case proceeded to trial. At the close of the State’s evidence, defendant moved to dismiss the charges for insufficient evidence, and the motion was denied.

Defendant testified on her own behalf. She stated that in 1995, she and Wade attended several conventions put on by the organizations “We, the People” and “Sovereign Citizens Patriot.” At one such meeting, various speakers introduced themselves as attorneys, accountants, or former IRS employees and indicated that they could help people apply for an exemption from having to pay individual income tax. Defendant and Wade were told that the exemption was “legal” and that if their applications were accepted, they would no longer have to pay income tax. Defendant testified that she trusted this advice, purchased the packet including the Form 1776 Codicil, and completed the application process.

According to defendant’s testimony, approximately three months after she submitted the Form 1776 Codicil to the IRS, she received a letter on IRS letterhead stating that it had reviewed her application and determined that she was no longer required to pay income tax. Based on this letter, defendant stopped having income tax withheld from her pay. After being contacted by DOR, defendant hired a tax service to determine whether she had a “problem.” Defendant eventually learned that the “exemption” was not legal and had the tax service prepare and file tax returns for her that encompassed the tax years 2006 through 2010.

At trial, defendant also called several character witnesses who testified that she was an honest, truthful, and law-abiding person. At the close of all the evidence, defendant renewed her motion to dismiss the charges against her. The trial court denied the motion.

The jury found defendant guilty on all seven counts of tax evasion. The trial court sentenced defendant to a presumptive-range term of six to eight months imprisonment for one count, consolidated the remaining six counts into one judgment, and imposed a second, consecutive term of six to eight months imprisonment. The court then suspended the sentences, placed defendant on supervised probation for 36 months, and ordered her to pay a $1,500 fine and $8,754 in restitution. Defendant appealed to this Court.

Analysis

I. Character Evidence of Defendant’s Trusting Nature

Defendant’s primary argument on appeal is that the trial court erred in excluding opinion testimony by Dr. Yardley Hunter (“Dr. Hunter”), one of defendant’s friends and colleagues, regarding defendant’s trusting [86]*86nature. Although we agree that the trial court’s exclusion of this testimony constituted error, we conclude that it was not prejudicial error.

A. Exclusion of Opinion Testimony

On direct examination, Dr. Hunter testified that she had worked closely with defendant at the high school at which they both taught and that she was also defendant’s friend outside of work. Dr. Hunter was permitted to testify that, in her opinion, defendant was a truthful, honest, and law-abiding citizen.

At the end of Dr. Hunter’s testimony before the jury, following an unrecorded bench conference, defense counsel requested a voir dire examination of Dr. Hunter. During the voir dire, defense counsel asked her whether she had an “opinion about [defendant’s] character trait for her being a trusting person of others, in general, versus a skeptical person of others[.]” Dr. Hunter responded, in pertinent part, as follows: “[Defendant] trusts people without challenging them. She’s open to them. She believes in people. She believes in what they say. She’s not gullible.” After considering Dr. Hunter’s voir dire testimony, the trial court excluded the evidence, citing Rules 401 and 403 of the North Carolina Rules of Evidence.

Defendant contends that Dr. Hunter’s testimony was admissible under Rule 404(a), which provides, in relevant part, as follows:

(a) Character evidence generally. — Evidence of a person’s character or a trait of his character is not admissible for the purpose of proving that he acted in conformity therewith on a particular occasion, except:
(1) Character of accused.- — Evidence of a pertinent trait of his character offered by an accused, or by the prosecution to rebut the same[.]

N.C. R. Evid. 404(a)(1).

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Bluebook (online)
747 S.E.2d 382, 229 N.C. App. 83, 2013 WL 4442041, 2013 N.C. App. LEXIS 894, Counsel Stack Legal Research, https://law.counselstack.com/opinion/state-v-tatum-wade-ncctapp-2013.