Charles and Martha McHan - Page 3

                                        - 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