Unpublished Dispositionunited States of America, Plaintiff-appellee, v. Keith C. Flowers, Defendant-appellant, 805 F.2d 1036 (6th Cir. 1986)

Defendant appeals from his convictions for income tax evasion.

Defendant's first contention, that the District Court lacked jurisdiction, is essentially frivolous and is rejected for the reasons stated by the District Court in its opinion of July 2, 1985.

There is no merit to defendant's argument that conviction of submitting false withholding forms is a prerequisite to his being found guilty of tax evasion. Nor was an Internal Revenue Service assessment a necessary precondition for his conviction. See, e.g., United States v. Richards, 723 F.2d 646 (8th Cir. 1983).

The judgment of the District Court is affirmed.