United States v. Treadwell

11 F. App'x 502
Court of Appeals for the Sixth Circuit·Decided May 24, 2001·No. No. 99-6548·Published·Cited by 4 cases

Opinion

PER CURIAM.

In this direct appeal, the defendant challenges several aspects of his trial on charges of filing false claims and the sentence that resulted from his conviction. We find no error in the district court’s handling of delays that resulted in a seemingly long interlude between arrest and trial or its denying the defendant’s motion to recuse, which was based on the district judge’s expression of frustration with what he regarded as the defendant’s attempts to abuse the criminal justice system. The admission of certain self-incriminating statements over the defendant’s argument that they were “involuntary” was proper, and the defendant’s sentence complied with the United States Sentencing Guidelines. Accordingly, we affirm.

I

On October 14, 1998, a grand jury for the Middle District of Tennessee handed up a four-count indictment charging Charles Benjerman Treadwell with filing false claims against the United States. He initially appeared before a magistrate on October 19th. As both parties prepared for an oft-delayed trial, a grand jury handed up a May 12, 1999, superseding indictment charging Treadwell with two counts of filing a false claim, in violation of 18 U.S.C. § 287, and four counts of aiding and abetting another to file a false claim, in violation of 18 U.S.C. §§ 287 and 2. A jury convicted the defendant on all counts, and the district court sentenced him to 37 months in prison. This appeal followed.

In March 1997, Treadwell filed an IRS Form 1040EZ tax return for himself for the 1996 tax year and aided a fellow inmate in the Metropolitan Nashville-Davidson County Detention Center (“Metro Jail”), Robert DeMoss, to file a similar tax return. Neither had engaged in the employment they claimed. Their returns included falsified W-2 forms showing work at Jetstar Trailer and Wheel, a Nashville area trucking maintenance firm where Treadwell worked prior to his incarceration. DeMoss testified that he placed his return address, social security number, and signature on a 1040EZ given to him by Treadwell, then returned the form to the defendant, who completed it and attached a W-2. The Treasury Department soon issued checks to Treadwell and DeMoss on the basis of their claims.

Satisfied with the results of his fraud, Treadwell jumped at the chance to file additional false claims as soon as the 1997 tax year expired. In mid-January 1998, Treadwell filed a 1040EZ for himself and helped DeMoss and two other inmates, Lawrence Wayne Crutcher and William Howard Newman, Jr., file similar tax returns. All of the men had been in jail throughout the 1997 tax year and had not worked where they claimed. DeMoss testified that he followed the procedures established by Treadwell the previous year. Newman testified that he took many of the [504] same steps as DeMoss did before returning the largely blank form to Tread-well, who filled out the remaining spaces and attached the necessary documentation. Crutcher testified that the 1040EZ form signed in his name was a forgery in that it did not in fact bear his signature.

Each of the six returns contained claims of entitlement to approximately $1000 in overpaid taxes. DeMoss revealed that he was to receive $150 for his participation in the scheme, although Treadwell eventually deposited only $100 in DeMoss’s prison account. Newman thought he was to receive $150 for his part in the plan. Crutcher, who disavowed personal involvement in the scheme, did not disclose the terms of his arrangement with Treadwell.1

Wayne Neighbors testified that Tread-well contacted him in 1997, inquiring whether certain federal tax refunds could be sent to his home and asking him to supply Treadwell with W-2 forms. Neighbors sent the defendant five such forms. Later that year, he received at his address the treasury checks issued to Treadwell and DeMoss on the basis of their 1996 tax returns. Neighbors had a power of attorney enabling him to endorse and deposit checks for DeMoss and Treadwell. The following year, Neighbors acquiesced in the same arrangement. But after receiving the checks in 1998, he turned them over to the IRS because he thought that Treadwell had been incarcerated for too long to be entitled to a tax refund, he claimed.

James Brooks heard from Treadwell in late 1997 or early 1998, when the defendant asked Brooks to provide him with certain income tax material. Brooks went to Office Depot, purchased four blank W-2 forms, and mailed them to Treadwell in jail. Sometime later, Brooks received from Treadwell a large manila envelope containing four smaller envelopes addressed to the IRS office in Memphis. On instructions from Treadwell, he mailed the envelopes and ultimately received two treasury checks made out to Crutcher and Newman at Brooks’s home address. Since Brooks did not know who either man was, he mailed the checks to the Ashland City, Tennessee, postmaster.

Paul Connor, a special agent with the Criminal Investigation Division of the IRS interviewed Treadwell at the Metro Jail in Nashville. Treadwell denied having prepared or signed the 1997 return bearing his name and denied any involvement in filing the Newman return. When shown DeMoss’s return containing the home address of his friend Wayne Neighbors, the defendant confessed to having provided the address to either DeMoss or Newman in exchange for $150. When confronted with further evidence against him, the defendant made more inculpatory statements but throughout attempted to minimize his involvement in the scheme. He eventually acknowledged signing his 1996 and 1997 returns knowing they were false but maintained that DeMoss or someone else had prepared all the returns. He also admitted asking Brooks to obtain W-2 forms, endorsing his refund check, and depositing, by power of attorney, DeMoss’s check in a NationsBank account Treadwell had set up.

Agent Connor searched Treadwell’s personal property with his consent. He discovered Government Exhibit 1, a piece of paper bearing an employer identification number, the name and address of Jetstar Trailer, the name and social security num[505] ber of. DeMoss, and certain figures •written in columns, all of which corresponded to the blanks on a W-2 form. Connor compared this piece of paper to all six tax returns at issue and found striking consistency among them, including the social security numbers. A second piece of paper found among Treadwell’s effects, which became Government Exhibit 17, contained columns of figures purporting to be the wages, income tax withheld, social security tax, and medicare taxes of four different people, including DeMoss.

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United States v. Treadwell, 11 F. App'x 502 (6th Cir. 2001).

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