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Criminal convictions and financial penalties do not violate double jeopardy

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A business owner will have to serve his sentence after the Indiana Court of Appeals rejected his argument that his criminal convictions and financial penalties imposed for failing to pay taxes violated double jeopardy principles.

Tuan Chu did not pay state and local income taxes or remit the sales tax he collected for the glass repair business he operated.

First, a judgment was entered against Chu in the amount of $280,326.62. Then he was convicted of three counts of Class D felony evasion of income tax, three counts of Class D felony theft, and one count of Class D felony failure to remit or collect sales tax.
 
Chu appealed his convictions, arguing that the nonpayment penalties and his criminal convictions violate double jeopardy because he was improperly being punished twice for he same conduct.

In Tuan Chu v. State of Indiana, 49A04-1210-CR-495, the COA affirmed Chu’s convictions, concluding that Chu did not show that the assessment of nonpayment penalties and the criminal convictions violate United States or Indiana double jeopardy principles.

Chu cited Bryant v. State, 660 N.E.2d 290 (Ind. 1995), to support his assertion that the tax penalty was a punishment. However, the Court of Appeals pointed out that Bryant relied heavily on the U.S. Supreme Court’s decision in United States v. Halper, 490 U.S. 435, 109 S. Ct. 1892 (1989), which has since been nullified by Hudson v. United States, 522 U.S. 93, 118 S. Ct. 488 (1997).

Even if Bryant was still good law, the court stated it was not convinced the nonpayment penalties assessed to Chu are punishments. And, it disagreed with Chu’s assertion that not only was the imposition of the nonpayment penalties dependent of the state’s decision to prosecute him for failure to pay taxes but also that the Indiana Department of Revenue’s use of jeopardy assessments was punitive.   

“Chu, however, does not explain what socially undesirable activity the Department was seeking to eliminate when it issued the jeopardy assessments against him, nor does he assert that the jeopardy assessments were issued in the absence of the necessary statutory requirements,” Judge Michael Barnes wrote for the court. “Without more, we are not convinced that the issuance of jeopardy assessments rendered the nonpayment penalties punitive.”

 
 

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  • Constitution
    The judges and justices of the Indiana court of appeals as well as the Indiana state supreme court and the United States supreme court, need to read the constitution and start executing law as stated by the constitution. I never saw a footnote in any copy of the constitution, that stated that the constitution should be interpreted as judges see necessary to effect convictions of innocent people!

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  1. Good riddance to this dangerous activist judge

  2. What is the one thing the Hoosier legal status quo hates more than a whistleblower? A lawyer whistleblower taking on the system man to man. That must never be rewarded, must always, always, always be punished, lest the whole rotten tree be felled.

  3. I want to post this to keep this tread alive and hope more of David's former clients might come forward. In my case, this coward of a man represented me from June 2014 for a couple of months before I fired him. I knew something was wrong when he blatantly lied about what he had advised me in my contentious and unfortunate divorce trial. His impact on the proceedings cast a very long shadow and continues to impact me after a lengthy 19 month divorce. I would join a class action suit.

  4. The dispute in LB Indiana regarding lake front property rights is typical of most beach communities along our Great Lakes. Simply put, communication to non owners when visiting the lakefront would be beneficial. The Great Lakes are designated navigational waters (including shorelines). The high-water mark signifies the area one is able to navigate. This means you can walk, run, skip, etc. along the shores. You can't however loiter, camp, sunbath in front of someones property. Informational signs may be helpful to owners and visitors. Our Great Lakes are a treasure that should be enjoyed by all. PS We should all be concerned that the Long Beach, Indiana community is on septic systems.

  5. Dear Fan, let me help you correct the title to your post. "ACLU is [Left] most of the time" will render it accurate. Just google it if you doubt that I am, err, "right" about this: "By the mid-1930s, Roger Nash Baldwin had carved out a well-established reputation as America’s foremost civil libertarian. He was, at the same time, one of the nation’s leading figures in left-of-center circles. Founder and long time director of the American Civil Liberties Union, Baldwin was a firm Popular Fronter who believed that forces on the left side of the political spectrum should unite to ward off the threat posed by right-wing aggressors and to advance progressive causes. Baldwin’s expansive civil liberties perspective, coupled with his determined belief in the need for sweeping socioeconomic change, sometimes resulted in contradictory and controversial pronouncements. That made him something of a lightning rod for those who painted the ACLU with a red brush." http://www.harvardsquarelibrary.org/biographies/roger-baldwin-2/ "[George Soros underwrites the ACLU' which It supports open borders, has rushed to the defense of suspected terrorists and their abettors, and appointed former New Left terrorist Bernardine Dohrn to its Advisory Board." http://www.discoverthenetworks.org/viewSubCategory.asp?id=1237 "The creation of non-profit law firms ushered in an era of progressive public interest firms modeled after already established like the National Association for the Advancement of Colored People ("NAACP") and the American Civil Liberties Union ("ACLU") to advance progressive causes from the environmental protection to consumer advocacy." https://en.wikipedia.org/wiki/Cause_lawyering

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