Opinion ID: 3010331
Heading Depth: 1
Heading Rank: 1

Heading: introduction

Text: This is an appeal from a twelve-count indictment charging the defendant, Rao Gollapudi, with violating two provisions of the Internal Revenue Code. More specifically, Gollapudi was charged with failing to account for and pay over to the Internal Revenue Service federal income taxes, deducted and collected from the total taxable wages of his employees, between 1989 and 1991, in violation of 26 U.S.C. S 7202. Additionally, Gollapudi was indicted for filing a false personal income tax return, Form 1040, for the years 1989 through 1991, in violation of 26 U.S.C. S 7206(1). Gollapudi now appeals on the grounds (1) that his prosecution for violating 26 U.S.C. S 7202 is barred by the three-year statute of limitations of S 6531, and (2) that because the responses on the 1040 he filed were truthful he cannot be found guilty of filing a false statement under S 7206(1). For reasons set forth below, we affirm the decision of the District Court.