P. v. Roberts
In an information filed by the Los Angeles District Attorney, appellant Robert John Roberts and his wife, Wanda Marie Roberts (Wanda), were charged in count 1 with filing a false income tax return (Rev. & Tax. Code, 19706) and in counts 2 through 4 with failing to file state income tax returns with intent to evade the payment of taxes ( 19706). Appellant pleaded not guilty.
Trial was by jury. The jury found appellant guilty on all counts. The trial court denied probation and sentenced appellant to 16 months in state prison on count 1. Sentence on the remaining counts was ordered to run concurrently. Appellant also was ordered to pay a $500 restitution fine (Pen. Code, 1202.4, subd. (b)) and a parole revocation fine (Pen. Code, 1202.45), which was imposed in the same amount and then suspended. Appellant was granted two days of presentence custody credits.
Appellant appeals from the judgment of conviction, contending that the trial court committed reversible error by (1) failing to instruct the jury sua sponte on the defense of good faith; and (2) failing to instruct the jury on an essential element of the offense charged in count 1, namely that the prosecution was required to prove the existence of a tax deficiency.
Court affirm.
Comments on P. v. Roberts