Opinion ID: 591636
Heading Depth: 3
Heading Rank: 1

Heading: Legal Assistance Through the Appeal

Text: 9 Masters also claims that he was deprived of effective assistance of counsel, stating that his attorney did not prepare adequately for trial. Specifically, Masters claims counsel failed to research the Internal Revenue Code, 26 U.S.C.A. § 9510 (West 1985 & Supp. 1991) and the Treasury Regulations, 26 C.F.R. §§ 1-602.101 (1991), and thereby establish defenses available to Masters. He also asserts unsubstantiated claims that the motions counsel submitted were copied from his co-defendant, and that counsel lied, refused to respond to Masters's telephone calls or letters, and failed to correct the presentence report. 10 The Supreme Court established a two prong test for determining whether a defendant received ineffective assistance of counsel. First, the petitioner must show that his attorney's performance failed to meet an objective standard of reasonableness. Strickland v. Washington, 466 U.S. 668, 687-91 (1984). Second, the petitioner must show that but for his lawyer's inadequacies, there is a reasonable probability that the outcome of the trial would have been different. Id. at 694. It is not necessary for a court to consider an attorney's performance if an ineffective assistance claim can be disposed of on the grounds of lack of prejudice. Id. at 697. 11 In this case, even if he proved the deficiencies he alleges, Masters failed to establish that he was prejudiced by counsel's performance. Masters's conviction was based on the fact that he used sham notes to inflate the cost basis of the master sound recordings, and none of the provisions he cites provide a defense to such conduct. Furthermore, Masters failed to establish a reasonable possibility of a different outcome if counsel in fact were guilty of the conduct Masters alleges, such as failing to respond to phone calls or duplicating his codefendant's motions. Accordingly, Masters failed to establish ineffective assistance of counsel before and during his trial.