United States v. Prelogar, No. 19-3405 (8th Cir. 2021)Annotate this Case
The Eighth Circuit affirmed defendant's conviction under 26 U.S.C. 7212(a) for corruptly endeavoring to obstruct and impede the due administration of the tax laws. Defendant was the owner and CEO of Winntech Digital Systems, and his conviction stemmed from his failure to pay employment taxes.
The court concluded that the indictment was sufficient under Marinello v. United States, 584 U.S. ___,138 S.Ct. 1101 (2018), in charging defendant with corruptly endeavored to obstruct and impede the due administration of the tax laws in violation of 26 U.S.C. 7212(a) (Count Two). The court explained that Marinello clarifies what must be proven to sustain a conviction under section 7212(a) but does not require that nexus and knowledge be charged in the indictment. The court rejected defendant's contention that the district court constructively amended Count Two, and concluded that the evidence was sufficient to sustain the conviction. Finally, the court concluded that the district court did not err in denying defendant's motion to dismiss or for disqualification of the prosecution team on the basis of an alleged violation of the attorney-client privilege.