## United States Court of App eals
F O R T H E E I G H T H

C I R C U I T

__ __ __ __ __ _ No. 1 0- 36 52

__ __ __ __ __ _ Uni te d S ta te s o f Am eri ca, *

* App el le e, *

* App eal fro m

th e Uni te d S ta te s
v. * Dis tri ct Co ur t fo r th e
* So ut he rn Dis tri ct of I owa

. Don al d Dal e Mi ll er, *

* [UNPUBLISHED] App el la nt

. *

__ __ __ __ __ _ Su bm it te d: Octo be r 17 , 20 11 Fi le d: Octo be r 24 , 20 11

__ __ __ __ __ _ Befo re RI LEY, Chi ef J ud ge , LOKE N and BENTON, Circu it Ju dg es

.

__ __ __ __ __ _
PER CURI AM.

Don al d Dale Mi ll er pl ed gu il ty to two co un ts of ta x ev as io n in vi ol at io n of 26 U.S.C. § 72 01 fo r th e y ears 20 03 an d 20 04

. He r e s e r v e d th e rig ht to ap pe al th e di st ric t co ur t’s de ni al of hi s m ot io n to di sm is s fo r im pr op er ve nu e an d la ck of 1 juri sd ic ti on . This co ur t af fir m s.

The Hon or ab le Jo hn A. Ja rv ey , Uni te d St at es Dis tri ct Ju dg e fo r th e Dis tri ct of 1 Mi nn es ot a.Mi ll er tri ed to ev ad e ta xe s by ti tl in g pr op ert ie s in th e na m es of tru st s he crea te d

fo r th is pu rp os e. He un de r-re po rte d hi s em pl oym en t in co m e an d hi d ren ta l in co m e by in st ru ct in g em

pl oyers and te na nt s to m ak e p ay m en ts to a ba nk acco un t o f a trus t h e c on tro ll ed

. Neit he r Mi ll er no r th e tru st s fil ed fed eral ta x ret ur ns , ev en aft er t h e IRS ga ve hi m th e op po rtu ni ty to fil e la te ret ur ns

. The to ta l ta x lo ss fo r 20 02 to 20 06 is $7 0,7 84

.

Mi ll er co nt en ds th at an IRS res t r u ct ur in g in 20 00 ab ro ga te d th e du ty to pa y ta xe s by el im in at in g th e di st ric t of fic es whe re ta xp ay ers pr ev io us ly fil ed ret ur ns

. He be li ev es he co ul d n ot ev ad e ta xe s t ha t h e h ad no du ty to p ay

.

Mi ll er so meti m es ph ras es hi s arg um en t as a la ck of juri sd ic ti on

. Mi ll er’s
arg um en ts , ho wev er, do no t im pl ic at e res tr i c t i o n s on th e co ur t’s juri sd ic ti on

. Se e Uni te d St at es v. Bar ry , 37 1 F. App x. 3, 5 (1 1t h Ci r. 20 10 ) (“ The [d efen da nt s] were ch arg ed wit h vi ol at in g 18 U.S

. C

. § 37 1 an d 26 U.S.C. § 72 03 , whi ch in vo lv es ‘offen se s ag ai ns t th e l a w s of th e Uni te d St at es ,’ su ch th at th e di st ric t co ur t ha d

su bjec t-matte r juri sd ic ti on un de r 18 U.S.C. § 3 23 1.” ).

Thi s co ur t rev ie ws de no vo a di st ric t co ur t’s de ni al of a m ot io n to di sm is s fo r im pr op er ve nu e. Uni te d St at es v. How el l , 55 2 F.3 d 70 9, 71 2 (8 th Ci r. 20 09 ). Mi ll er ad m it te d in th e pl ea ag reem en t th at he co m m it te d act s of ta x ev as io n in th e So ut he rn Dis tri ct of Io wa, whe re he res id ed

. The se act s in cl ud ed pl aci ng as se ts lo cat ed th ere,

an d rece iv in g pa y m en ts fo r wor k an d ren t ge ne rat ed t h ere, in na m es ot he r th an hi s

own

. “ In a cas e br ou gh t un de r 26 U.S.C. § 72 01 , ve nu e is pr op er...whe re an at te m pt
to ev ad e [] oc cu rred .” Uni te d St at es v. Fela k , 83 1 F.2 d 79 4, 79 9 (8 th Ci r. 19 87 ) (ci ta ti on om it te d) . Venu e was ap pr op ria te in th e So ut he rn Dis tri ct of I owa

.

Mi ll er e m

ph as iz es 26 U.S.C. § 60 91 (b )(1 )(A), in st ru ct in g ta xp ay ers to fil e ret ur ns in th e IRS di st ric ts whe re th ey res id e or ha ve th ei r pr in ci pa l pl ace of bu si ne ss ,
or in th e se rv ic e cen te rs th at ser ve th em . This ve ry se ct io n em po wers th e Secr et ary

-2

-of th e Treas ur y to pr es cri be a pl ace fo r fil in g ret ur ns fo r pe rs on s — as Mi ll er cl ai m s

to be — wit h no le ga l res id en ce or pr in ci pa l pl ace of bu si ne ss in an in te rn al rev en ue di st ric t. 26 U.S.C. § 60 91 (b )(1 )(B)(i ). The Secr et ary ex erci se d th is au th or it y in 26 C.F.R. § 1.6 09 1- 2( c) (2 00 3) an d 2 6 C .F.R. § 1.6 09 1- 2 (20 04 ). Mi ll er h ad a du ty to
pa y ta xe s, whi ch he ev ad ed

. Se e Uni te d St at es v. Sp ri ng er , 42 7 F. App x. 65 0 (1 0t h Ci r. 20 11 ) (“ ...Spri ng er [a rg ue s] th e IRS ha s no au th or it y to co ll ect ta xe s ou ts id e of W as hi ng to n, D.C., ..., ig no rin g au th or it y reco gn iz in g su ch arg um en ts as pa te nt ly fri vo lo us .” (ci ta ti on om it te d) ); Ord er Den y in g Re co nsi de ra tio n of E m er ge nc y Mo ti on fo r St ay of Fi na l Ju dg m en t an d Sal e Pen di ng App eal at 2 , Ba r r y , No. 10 -5 03 7 (D e c e mber 15 , 20 10 ) (“ Thi s m ot io n...co nt ai ns nu m ero us bl at an tl y fri vo lo us st at em en ts , s uc h as :

.... [O]n pa ge 4, ‘T he Secr et ary [o f th e Treas ur y ] is pr oh ib it ed by Titl e 4 , Sec. 7 2 fr om

ex erci si ng hi s o ffi ce o ut si de th e Dis tri ct of C ol um bi a.’”).

The jud gm en t o f th e d is tri ct co ur t i s af fir m ed

.

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