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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.
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