Opinion ID: 617629
Heading Depth: 2
Heading Rank: 2

Heading: Hassebrock's Indictment

Text: Hassebrock argues for the first time on appeal that his indictment was duplicitous or, in the alternative, multiplicitous. An indictment that charges two or more distinct offenses within a single count is duplicitous. United States v. Smith, 26 F.3d 739, 753 (7th Cir.1993). An indictment that charges a single offense in more than one count is multiplicitous. United States v. Allender, 62 F.3d 909, 912 (7th Cir.1995). Because Hassebrock did not raise these objections before trial, we review these arguments under plain error review, if at all. See United States v. Conley, 291 F.3d 464, 469-70 (7th Cir.2002) (multiplicitous claim); United States v. Magana, 118 F.3d 1173, 1189 (7th Cir.1997) (duplicitous claim). Though we may review these waived arguments, we have no obligation to do so. See Magana, 118 F.3d at 1189. Here, we deem these challenges to the indictment waived, thereby requiring no review, because Hassebrock fails to provide relevant evidence to support his claims and fails to provide any explanation for not raising these claims before trial (or in any of his post-trial motions). See United States v. Simone, 931 F.2d 1186 (7th Cir.1991); United States v. Petitjean, 883 F.2d 1341, 1344 (7th Cir.1989). Even if we had decided to reach the merits of Hassebrock's duplicity and multiplicity claims, the result would not change because Hassebrock has not established that any plain error occurred. Under plain error review, we must determine: (1) that error occurred; (2) that the error was plain; and (3) that the error affected the defendant's substantial rights. United States v. Luepke, 495 F.3d 443, 448 (7th Cir. 2007). With respect to the claim of duplicity, Hassebrock argues that the jury was confused as to whether he could be found guilty of willfully failing to file his tax return on or before April 15, 2005, as charged in Count II, if he was granted a filing extension by the IRS on August 12, 2005. Hassebrock contends that certain jury instructions added to this confusion. Although the jury convicted Hassebrock of Count II, the Special Verdict form indicated that the jury found him guilty of willfully failing to file his tax return on or before April 15, 2005 but not guilty of willfully failing to file his tax return on or before October 15, 2005. Although the jury's verdict may suggest some confusion over the nature of Count II, the charging language in the indictment does not evince a clear error of a duplicitous nature. Hassebrock was entitled to present evidence that he received a filing extension but that does not influence the propriety of the charge. See United States v. Ming, 466 F.2d 1000, 1005 (7th Cir.1972) (holding that a late filing of a tax return is immaterial on the issue of willfulness in a Section 7203 prosecution). With respect to the claim of multiplicity, we have previously established that 26 U.S.C. § 7201 and 26 U.S.C. § 7203 contain separate offenses and that a conviction under both does not violate Double Jeopardy. See United States v. Foster, 789 F.2d 457, 460 (7th Cir.1986) (All guides to legislative intent suggest that Congress meant §§ 7201 and 7203 to constitute separate offenses and that [defendant's] convictions for both offenses do not violate the double jeopardy clause.). We have subsequently recognized this rule as well settled in this Circuit. United States v. Becker, 965 F.2d 383, 390-91 (7th Cir. 1992). In Becker, we explained that § 7201 (but not § 7203) requires an affirmative act; conversely, § 7203 (but not § 7201) requires a failure to file a return. Id. Hassebrock argues that Foster and Becker fail to recognize that the Supreme Court stated in Sansone v. United States, 380 U.S. 343, 351, 85 S.Ct. 1004, 13 L.Ed.2d 882 (1965), that § 7203 is a lesser included offense of § 7201 where a prosecution for § 7201 involves a disputed issue of fact as to the existence of the requisite affirmative commission in addition to the [§] 7203 omission. Although the defendant in Sansone did not raise a multiplicity challenge to his indictment, the Court's conclusion regarding the lesser included offense instruction bears on this type of challenge as well. In cases in which the Court deems § 7203 to be a lesser included offense of § 7201, an indictment that charges the defendant with both offenses (based on the same act of omission) may be multiplicitous. Although we appreciate the possible tension generated by the position that we announced in Foster, we are not inclined to reconsider that position here where our review is solely for plain error. Hassebrock waived his multiplicity argument by failing to present it before trial and failed to persuasively argue that his case falls into the category of cases identified by Sansone.