United States v. Kent Borden Rogers

984 F.2d 314, 93 Cal. Daily Op. Serv. 448, 93 Daily Journal DAR 976, 71 A.F.T.R.2d (RIA) 1985, 1993 U.S. App. LEXIS 932, 1993 WL 9700
CourtCourt of Appeals for the Ninth Circuit
DecidedJanuary 22, 1993
Docket91-50090
StatusPublished
Cited by16 cases

This text of 984 F.2d 314 (United States v. Kent Borden Rogers) is published on Counsel Stack Legal Research, covering Court of Appeals for the Ninth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
United States v. Kent Borden Rogers, 984 F.2d 314, 93 Cal. Daily Op. Serv. 448, 93 Daily Journal DAR 976, 71 A.F.T.R.2d (RIA) 1985, 1993 U.S. App. LEXIS 932, 1993 WL 9700 (9th Cir. 1993).

Opinion

O’SCANNLAIN, Circuit Judge:

Rogers pled guilty to mail fraud and was sentenced to eight years imprisonment and ordered to pay $70.7 million in restitution. The government concedes that the imposition of restitution was improper, but the parties disagree on the proper remedy. Rogers also contends that his plea was coerced by the imposition of an IRS jeopardy assessment. We vacate Rogers’ sentence and remand for resentencing or, at the discretion of the district court, for the withdrawal of Rogers’ guilty plea.

I

In April 1988, the IRS brought a jeopardy assessment against Rogers and his company for alleged tax deficiencies for the years 1983 and 1984. Rogers claims that the jeopardy assessment tied up nearly all of his assets.

On May 10, 1989, Rogers, along with others, was indicted on mail fraud charges. On February 26, 1990, Rogers pled guilty to two counts of mail fraud. The plea agreement was silent on the subject of restitution. When Rogers entered his guilty plea, the district court did not discuss with him the possibility of restitution. Rogers was sentenced on October 22, 1990 to eight years in prison and was ordered to pay $70.7 million in restitution to Bank of America.

In December 1990, the IRS settled with Rogers regarding the alleged tax deficien *316 cies and lifted the jeopardy assessment on Rogers’ assets. Under the settlement, Rogers’ company, Westpac, was declared to have no tax deficiency, but Rogers agreed to pay $150,000 to settle his personal tax liability. Shortly thereafter, Rogers filed a motion to vacate the judgment of conviction and requested an evidentiary hearing pursuant to 28 U.S.C. § 2255. The district court denied the motion to vacate without an evidentiary hearing, and Rogers timely appealed.

II

Rogers claims that his plea was involuntary and unconstitutional under the Fifth and Sixth Amendments and he seeks to have the plea withdrawn. He contends that the jeopardy assessment prevented him from using his assets to mount a defense by leaving him unable to hire investigators and accountants, 1 and that as a consequence he was forced to plead guilty. Rogers never asked the court for assistance in paying for investigators and accountants, however, and indeed did not allege that his plea was coerced until ten months after it was entered.

In support of his claim of unconstitutional coercion of his plea, Rogers alleges numerous facts outside of the record concerning the relationship between certain Bank of America employees and the Laguna Ni-guel, California office of the IRS. Given this absence of a record, we cannot reach the merits of Rogers’ claims of IRS misconduct. The only question we can address is whether the district court abused its discretion in declining to hold an evidentiary hearing to develop the facts Rogers has alleged. See Doganiere v. United States, 914 F.2d 165, 168 (9th Cir.1990), cert. denied, — U.S. -, 111 S.Ct. 1398, 113 L.Ed.2d 454 (1991) (denial of § 2255 eviden-tiary hearing reviewed for abuse of discretion).

Rogers’ allegations fail to demonstrate an infringement of his Sixth Amendment right to counsel. Assuming that the IRS properly seized certain assets to secure potential tax liabilities, Rogers has no legitimate complaint; “[tjhere is no constitutional principle that gives one person the right to give another’s property to a third party, even where the person seeking to complete the exchange wishes to do so in order to exercise a constitutionally protected right.” Caplin & Drysdale, Chartered v. United States, 491 U.S. 617, 628, 109 S.Ct. 2646, 2653, 105 L.Ed.2d 528 (1989). Put another way, “[a] defendant has no Sixth Amendment right to spend another person’s money for services rendered by an attorney, even if those funds are the only way that that defendant will be able to retain the attorney of his choice.” Id. at 626, 109 S.Ct. at 2652. The “[Sixth] Amendment guarantees defendants in criminal cases the right to adequate representation, but those who do not have the means to hire their own lawyers have no cognizable complaint so long as they are adequately represented by attorneys appointed by the courts.” Id. at 624, 109 S.Ct. at 2652. Although Caplin & Drysdale concerned a drug forfeiture statute, the reasoning is equally applicable to the jeopardy assessment in the instant case. Indeed, the Court relied on the uncontested constitutionality of jeopardy assessments in concluding that the drug forfeiture statute in question was valid. See id. at 631-32, 109 S.Ct. at 2655-56. Thus, the mere fact that the jeopardy assessment deprived Rogers of the resources to hire the investigators and accountants of his choice does not in itself violate the Sixth Amendment.

Rogers also contends, however, that the supposed improper motivation of the jeopardy assessment violated the Due Process Clause of the Fifth Amendment. In Caplin & Drysdale, after rejecting a claim that the drug forfeiture statute was unconstitutional under a Sixth Amendment right to counsel theory, the Court turned to the claim that such statute violated the Due Process Clause “because it permits the Government to upset the balance of forces between the accused and his accuser.” Id. at 633, 109 S.Ct. at 2656 (quotation omit *317 ted). The petitioner had failed to allege any prosecutorial misconduct, and the Court rejected the theory that the drug forfeiture statute on its face violated the Due Process Clause. The Court held out the possibility, however, that due process challenges to the forfeiture statute would be cognizable, inter alia, “in specific cases of prosecutorial misconduct.” Id. at 634, 109 S.Ct. at 2657. Rather than hold the statute unconstitutional on its face merely because it had the potential for abuse, the Court stated that “[cjases involving particular abuses can be dealt with individually by the lower courts, when (and if) any such cases arise.” Id. at 635, 109 S.Ct. at 2657.

Rogers argues that his case presents just such an instance of abuse. He claims that the IRS was motivated by the “corrupt influence” of Bank of America in bringing the jeopardy assessment against him. Rogers names an individual whom he claims Bank of America hired to influence the IRS’s jeopardy assessment investigation. That individual is alleged by Rogers to have ties to certain officials in the Lagu-na Niguel IRS office, from which the jeopardy assessment originated. Rogers further claims that the IRS’s calculation of his supposed tax deficiency was based on erroneous information provided by Bank of America.

Free access — add to your briefcase to read the full text and ask questions with AI

Related

Cite This Page — Counsel Stack

Bluebook (online)
984 F.2d 314, 93 Cal. Daily Op. Serv. 448, 93 Daily Journal DAR 976, 71 A.F.T.R.2d (RIA) 1985, 1993 U.S. App. LEXIS 932, 1993 WL 9700, Counsel Stack Legal Research, https://law.counselstack.com/opinion/united-states-v-kent-borden-rogers-ca9-1993.