United States v. Samuel E. Rogers, 853 F.2d 249, 4th Cir. (1988)

Download as pdf
Download as pdf
You are on page 1of 6

853 F.

2d 249
62 A.F.T.R.2d 88-5340, 88-2 USTC P 9538,
26 Fed. R. Evid. Serv. 511

UNITED STATES of America, Plaintiff-Appellee,


v.
Samuel E. ROGERS, Defendant-Appellant.
No. 87-5678.

United States Court of Appeals,


Fourth Circuit.
Argued June 10, 1988.
Decided Aug. 2, 1988.

Patricia Ruth Moss, Deputy Federal Public Defender (William E. Martin,


Federal Public Defender, Raleigh, N.C., on brief), for defendant-appellant.
Alan Hechtkopf (William S. Rose, Jr., Asst. Atty. Gen., Gary R. Allen,
Robert E. Lindsay, Tax Div., Dept. of Justice, Washington, D.C.,
Margaret P. Currin, U.S. Atty., Raleigh, N.C., on brief), for plaintiffappellee.
Before WIDENER, SPROUSE, and ERVIN, Circuit Judges.
ERVIN, Circuit Judge:

Samuel Rogers was convicted on twenty-four counts of preparing false tax


returns in violation of 26 U.S.C. Sec. 7206(2).1 He raises numerous issues on
appeal. We affirm.

I.
2

Rogers was in the business of preparing income tax returns. These charges
arose from ten 1979 returns and fourteen 1980 returns. Fifteen witnesses
testified that Rogers prepared false tax returns for them. Several testified that
they hired Rogers because they heard he could get them larger refunds and that
his fee was based on the size of the refund. All of them testified that he

included false information that they did not furnish him. Three testified in
Rogers' absence because he was fifty minutes late on the second day of trial.
3

The twenty-four returns were false in one or more usually recurring aspects.
These included excess exemptions, nonexistent political contributions, false
child care credits, improper residential energy credits, fictitious uniform
deductions, and other similar credits and deductions. While two witnesses
admitted that they knew of the falsities at the time, the rest were in the dark
because Rogers did not go over the returns with them. Rogers testified that he
used only the information that his clients provided.

To impeach his testimony, the government introduced a large number of


worthless check convictions. The prosecutor also made a number of
inflammatory remarks during closing argument, calling Rogers a liar, thief and
crook who could not be believed. In a moment of cinematic excess, he told the
jury that Rogers was "a disease on society [a]nd you are the cure." Defense
counsel did not object to these remarks.

The jury convicted him on all twenty-four counts. He raises four errors on
appeal. First, he argues that materiality of the false information is an essential
element of a Sec. 7206(2) violation that should be decided by the jury. Second,
he argues that Fed.R.Crim.P. 43(b) was violated when witnesses testified in his
absence. Third, he argues that the district court improperly allowed crossexamination regarding his worthless check convictions. Finally, he argues that
the prosecutor's closing argument was improper. Finding no reversible error,
we affirm.

II.
6

In crimes involving false statements, the materiality of the statement is usually


decided as a matter of law by the court. See e.g., United States v. Farnham, 791
F.2d 331, 333 (4th Cir.1986) (perjury); Nilson Van & Storage Co. v. Marsh,
755 F.2d 362, 367 (4th Cir.), cert. denied, 474 U.S. 818, 106 S.Ct. 65, 88
L.Ed.2d 53 (1985) (false statements to a government agency). The same is true
for Sec. 7206.2 See United States v. Flake, 746 F.2d 535, 537-38 (9th
Cir.1984), cert. denied, 469 U.S. 1225, 105 S.Ct. 1220, 84 L.Ed.2d 360 (1985)
(Sec. 7206(1)); United States v. Holecek, 739 F.2d 331, 336-37 (8th Cir.1984),
cert. denied, 469 U.S. 1218, 105 S.Ct. 1200, 84 L.Ed.2d 343 (1985) (Sec.
7206(2)); United States v. Greenberg, 735 F.2d 29, 31 (2d Cir.1984) (Sec.
7206(1)); United States v. Whyte, 699 F.2d 375, 379 (7th Cir.1983) (Sec.
7206(1)); United States v. Gaines, 690 F.2d 849, 858 (11th Cir.1982) (Sec.
7206(1)); United States v. Strand, 617 F.2d 571, 573-75 (10th Cir.), cert.

denied, 449 U.S. 841, 101 S.Ct. 120, 66 L.Ed.2d 48 (1980) (Sec. 7206(1));
United States v. Taylor, 574 F.2d 232, 235 (5th Cir.), cert. denied, 439 U.S.
893, 99 S.Ct. 251, 58 L.Ed.2d 239 (1978) (Sec. 7206(1)); United States v.
Romanow, 509 F.2d 26, 28-29 (1st Cir.1975) (Sec. 7206(1)); but see United
States v. Null, 415 F.2d 1178, 1181 (4th Cir.1969) (Sec. 7206(1)).
7

We agree that materiality under Sec. 7206(2) is a matter of law for the court to
decide, not an issue of fact for the jury. Null represents a narrow exception to
the general rule that materiality is an issue of law. In Null, this court affirmed a
conviction under Sec. 7206(1) where the trial court had submitted the
materiality issue to the jury. No one objected to that aspect of the case; instead,
the defendant argued that the court should have further instructed the jury on a
de minimis violation defense. This court affirmed the submission of the more
limited materiality instruction as proper under Sec. 7206(1). Placed in its proper
context, the Null holding does not control our decision as to materiality under
Sec. 7206(2), and we hold today that materiality is a matter of law for the court
to decide.

III.
8

On the second day of trial, Rogers arrived about fifty minutes late, and three
witnesses testified in his absence. Before testimony began, the court asked
defense counsel where he was, but counsel did not know, and the court
proceeded without further inquiry. To limit the effects of his absence, the court
made transcripts of the testimony available the next day and allowed Rogers
the opportunity to recall the three witnesses.

Rule 433 requires the defendant's presence "at every stage of the trial," although
a continued presence is not required under certain circumstances. One such
circumstance is a voluntary absence without compelling justification, which
constitutes a waiver of the right to be present. See United States v. Peterson,
524 F.2d 167, 184-85 (4th Cir.1975), cert. denied, 423 U.S. 1088, 96 S.Ct. 881,
47 L.Ed.2d 99; 424 U.S. 925, 96 S.Ct. 1136, 47 L.Ed.2d 334 (1976). The right,
however, "cannot cursorily, and without inquiry, be deemed by the trial court to
have been waived simply because the accused is not present when he should
have been." United States v. Beltran-Nunez, 716 F.2d 287, 291 (5th Cir.1983).
The court should try to find out where the defendant is and why he is absent,
and should consider the likelihood the trial could soon proceed with the
defendant, the difficulty of rescheduling and the burden on the government.
Peterson, 524 F.2d at 185; United States v. Tortora, 464 F.2d 1202 (2d
Cir.1972). Typically, these factors will favor proceeding without the defendant
in multi-defendant trials only. Tortora, 464 F.2d at 1210 n. 7.

10

The court below inquired of defense counsel regarding Rogers' whereabouts,


but did nothing else. This is not sufficient to establish a waiver of his rule 43
right, particularly in a single defendant trial, and the court abused its discretion
by proceeding without further investigation. A rule 43 violation, however, is
subject to harmless error analysis. United States v. Reynolds, 489 F.2d 4, 8 (6th
Cir.1973). We find the court's erroneous decision to proceed to be harmless
because of the brief nature of Rogers' absence, the overall strength of the
government's case, the consistency throughout all of the testimony, and the
availability of transcripts the next day which he could have used by recalling
the witnesses for further cross examination.

IV.
11

On cross examination, the prosecutor asked Rogers about more than twenty
misdemeanor worthless check convictions in North Carolina. Rogers argues
that the convictions were inadmissible because there was no showing they
"involved dishonesty or false statement." Fed.R.Evid. 609(a). The government
counters that under North Carolina law, worthless check convictions involve
dishonesty or false statements under all circumstances. We agree.

12

North Carolina has two worthless check statutes. One requires acting "with
intent to cheat and defraud another." N.C.Gen.Stat. Sec. 14-106 (1986). The
second statute requires knowledge that the maker or drawer has insufficient
funds. N.C.Gen.Stat. Sec. 14-107 (1986). The North Carolina Supreme Court
has stated that under Sec. 14-107, a check is a representation that there are
sufficient funds that, "if known to be untrue, is a false pretense." Nunn v.
Smith, 270 N.C. 374, 154 S.E.2d 497, 501 (1967). Therefore, both statutes
define crimes involving dishonesty or false statement, and Rogers' convictions
for worthless checks were properly admitted under rule 609 as a matter of law.
No additional showing was required.

V.
13

During closing argument, the prosecutor made a number of inflammatory


remarks intended to gut whatever credibility Rogers had as a witness. While
much of it was excessive and uncalled for, defense counsel did not object so we
review for plain error. See United States v. Garza, 608 F.2d 659 (5th Cir.1979).
Given the strength of the government's case, we do not find that the argument
affected Rogers' substantial rights. Fifteen witnesses testified similarly
regarding Rogers' tax preparation scheme, so it is doubtful that the prosecutor's
remarks had any impact. They amounted to harmless overkill, not plain error.

14

None of Rogers' issues on appeal constitute reversible error, so we affirm his


conviction on all counts.

15

AFFIRMED.
WIDENER, Circuit Judge, concurring:

16

I concur in the result, and, as well, I concur in all of the opinion except that I
would give a different reason for reaching our result in Part V thereof. I would
not consider the remarks made by the United States Attorney in closing
argument because no objection was made; neither was there a motion for
mistrial, which should have been required. United States v. Socony-Vacuum
Oil Co., 310 U.S. 150, 238-239, 60 S.Ct. 811, 851, 84 L.Ed. 1129 (1940);
Dennis v. General Electric Corp., 762 F.2d 365, 366-67 (4th Cir.1985); United
States v. Elmore, 423 F.2d 775, 780-82 (4th Cir.1970).

In relevant part, 26 U.S.C. Sec. 7206 provides:


Any person who-(2) Aid or assistance.--Willfully aids or assists in or procures, counsels, or
advises the preparation or presentation under, or in connection with any matter
arising under, the internal revenue laws, of a return, affidavit, claim, or other
document, which is fraudulent or is false as to any material matter, whether or
not such falsity or fraud is with the knowledge or consent of the person
authorized or required to present such return, affidavit, claim, or document;
shall be guilty of a felony....

Subsection (1) directly prohibits false statements by the taxpayer while


subsection (2) applies to those, such as tax preparers, who aid or assist the
taxpayer in making such statements. Therefore, cases involving materiality
under either section are relevant to our inquiry

Rule 43. Presence of the Defendant


(a) Presence Required. The defendant shall be present at the arraignment, at the
time of the plea, at every stage of the trial including the impaneling of the jury
and the return of the verdict, and at the imposition of sentence, except as
otherwise provided by this rule.

(b) Continued Presence Not Required. The further progress of the trial to and
including the return of the verdict shall not be prevented and the defendant shall
be considered to have waived the right to be present whenever a defendant,
initially present
(1) is voluntarily absent after the trial has commenced (whether or not the
defendant has been informed by the court of the obligation to remain during the
trial), or
(2) after being warned by the court that disruptive conduct will cause the
removal of the defendant from the courtroom, persists in conduct which is such
as to justify exclusion from the courtroom.
(c) Presence Not Required. A defendant need not be present in the following
situations:
(1) A corporation may appear by counsel for all purposes.
(2) In prosecutions for offenses punishable by fine or by imprisonment for not
more than one year or both, the court, with the written consent of the defendant,
may permit arraignment, plea, trial, and imposition of sentence in the
defendant's absence.
(3) At a conference or argument upon a question of law.
(4) At a reduction of sentence under Rule 35.

You might also like