- 3 - 1 Plus 50 percent of the interest due on the portion of the underpayment attributable to fraud pursuant to secs. 6653(b)(2) and 6653(b)(1)(B) for tax years 1985 and 1986, respectively. Background Charles became involved in illegal conduct in the early part of the year 1985. On September 13, 1990, he was indicted on 17 counts for this illegal conduct. Charles was charged with various drug trafficking charges, filing of false tax returns, continuing criminal enterprise, and criminal forfeiture. At trial, Charles pleaded guilty to counts 2 through 6 of the indictment. The trial proceeded on certain of the other counts, resulting in a jury verdict on July 31, 1992. The jury found Charles guilty of all counts of the indictment that were considered in the first phase of the trial:3 Conspiracy to unlawfully possess with intent to distribute marijuana in violation of 21 U.S.C. sec. 846; possession with intent to distribute marijuana, aiding and abetting4 in violation of 21 U.S.C. sec. 841(a)(1) and 18 U.S.C. sec. 2; two counts of distribution of marijuana, aiding and abetting in violation of 21 U.S.C. sec. 841(a)(1) and 18 U.S.C. sec. 2; three counts of importation of marijuana, aiding and abetting in violation of 18 U.S.C. secs. 545 and 2; and continuing criminal enterprise in 3 The court bifurcated Charles' jury trial, with the substantive criminal charges presented first, to be followed by jury trial on count 17, the forfeiture count. 4 Charles was involved with others in the various drug trafficking charges.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
Last modified: May 25, 2011