Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-ca10-91-01026/USCOURTS-ca10-91-01026-0/pdf.json

Parties Involved:
Joseph P. Gorman
Appellant
Richard Thornburgh
Appellee

Document Text:

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UNITED STATES COURT OF APPEALS UniJsJ.Leo!Rpp~14 Tenth Circuit 

TENTH CIRCUIT 

JOSEPH P. GORMAN, 

Petitioner-Appellant, 

v. 

RICHARD THORNBURGH, Attorney 

General of the United States, 

Respondent-Appellee. 

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SE? 0 4 1991 

ROBERT L. HOECKER 

Clerk 

No. 91-1026 

(D.C. No. 90-M-1776) 

(D. Colo.) 

ORDER AND JUDGMENT* 

Before MCKAY, SEYMOUR, and EBEL, Circuit Judges. 

After examining the briefs and appellate record, this panel 

has determined unanimously that oral argument would not materially 

assist the determination of this appeal. See Fed. R. App. P. 

34(a); 10th Cir. R. 34.1.9. Therefore, the case is ordered 

submitted without oral argument. 

Petitioner, Joseph P. Gorman, was convicted of conspiracy to 

commit tax fraud under 18 u.s.c. § 371. Gorman received a five 

year sentence and is currently on parole. He fil~d a petition for 

habeas corpus relief with the United States District Court for the 

District of Colorado on October 5, 1990. Gorman appeals the 

* This order and judgment has no precedential value and shall not 

be cited, or used by any court within the Tenth Circuit, except 

for purposes of establishing the doctrines of the law of the case, 

res judicata, or collateral estoppel. 10th Cir. R. 36.3. 

Appellate Case: 91-1026 Document: 010110084277 Date Filed: 09/04/1991 Page: 1 
district court's denial of his petition for habeas relief. 

Although he is not currently in prison, petitioner is on parole 

and is reporting regularly to a probation officer. Therefore, we 

will address the merits of his petition. 

Gorman raises several issues: (1) Gorman claims that he was 

wrongly prosecuted under 18 u.s.c. § 301 because the United States 

does not have jurisdiction over criminal acts committed in the 

State of Colorado; (2) he claims that the IRS is not an agency of 

the United States, and that, therefore, his conviction was somehow 

illegitimate; (3) he argues that the IRS did not have the power 

to investigate whether he committed the offense; and finally 

(4) he claims that the United States Court of Appeals for the 

Eighth Circuit erred in retrying issues raised before this court 

and in allowing certain evidence to be used against him. The 

district court properly held that German's first three claims are 

entirely without merit. The fourth claim was not raised before 

the district court; therefore, we dismiss it. See Chase v. Crisp, 

523 F.2d 595, 596 (10th Cir. 1975), cert. denied, 424 U.S. 497 

(1976). Finally, Gorman claims that the United States 

unconstitutionally singled him out for prosecution because of his 

tax-protester beliefs. This circuit has previously considered a 

similar argument and found it to be without merit. United States 

v. Amon, 669 F.2d 1351 (10th Cir. 1982). We find that case to be 

controlling on this issue. Judge McKay dissents for the reasons 

expressed in his dissent in that case. 

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Appellate Case: 91-1026 Document: 010110084277 Date Filed: 09/04/1991 Page: 2 
In all respects, the district court is AFFIRMED. 

The mandate shall issue forthwith. 

Entered for the Court: 

David M. Ebel 

Circuit Judge 

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Appellate Case: 91-1026 Document: 010110084277 Date Filed: 09/04/1991 Page: 3