Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-ca6-14-03760/USCOURTS-ca6-14-03760-0/pdf.json

Parties Involved:
John J. Johnson
Appellant
United States of America
Appellee

Document Text:

NOT RECOMMENDED FOR FULL-TEXT PUBLICATION

File Name: 15a0240n.06

Case No. 14-3760

UNITED STATES COURT OF APPEALS

FOR THE SIXTH CIRCUIT

UNITED STATES OF AMERICA,

Plaintiff-Appellee,

v.

JOHN J. JOHNSON,

Defendant-Appellant.

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ORDER DISMISSING

INDICTMENT

Before: COLE, Chief Circuit Judge; MERRITT and BATCHELDER, Circuit Judges. 

MERRITT, Circuit Judge. On April 16, 2013, a grand jury indicted John Johnson for 

allegedly making a material false statement on his 2006 federal income tax return in violation of 

26 U.S.C. § 7206(1). Johnson moved to dismiss the indictment as untimely, arguing that because 

he filed his 2006 return early, the applicable statute of limitations expired on April 15, 2013—six 

years after the filing deadline. See 26 U.S.C. §§ 6531(5), 6513(a). The district court denied the 

motion, holding that the indictment was timely under 28 U.S.C. § 7503, which the court believed 

extended the 2006 filing deadline to April 17 (because April 15 was a Sunday and April 16 was a 

legal holiday). After the jury returned a guilty verdict, the district court imposed a sentence of 

one year plus one day in prison, one year of supervised release, and payment of $531,000 in 

restitution to the IRS. Johnson is currently released on bond pending the outcome of this appeal.

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Case No. 14-3760

United States v. Johnson

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The government now concedes that the indictment was untimely and the criminal action 

in this case is barred by the statute of limitations. Thus, the parties agree that this case should be 

remanded to the district court with instructions to dismiss the indictment. Given that the 

government has confessed error on the statute of limitations issue, the other issues raised by 

Johnson are now moot.

IT IS SO ORDERED.

ENTERED BY ORDER OF THE COURT

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 Deborah S. Hunt, Clerk

 Case: 14-3760 Document: 27-1 Filed: 04/02/2015 Page: 2