ILNews

Criminal convictions and financial penalties do not violate double jeopardy

Back to TopCommentsE-mailPrintBookmark and Share

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.”

 
 

ADVERTISEMENT

  • 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!

Post a comment to this story

COMMENTS POLICY
We reserve the right to remove any post that we feel is obscene, profane, vulgar, racist, sexually explicit, abusive, or hateful.
 
You are legally responsible for what you post and your anonymity is not guaranteed.
 
Posts that insult, defame, threaten, harass or abuse other readers or people mentioned in Indiana Lawyer editorial content are also subject to removal. Please respect the privacy of individuals and refrain from posting personal information.
 
No solicitations, spamming or advertisements are allowed. Readers may post links to other informational websites that are relevant to the topic at hand, but please do not link to objectionable material.
 
We may remove messages that are unrelated to the topic, encourage illegal activity, use all capital letters or are unreadable.
 

Messages that are flagged by readers as objectionable will be reviewed and may or may not be removed. Please do not flag a post simply because you disagree with it.

Sponsored by

facebook - twitter on Facebook & Twitter

Indiana State Bar Association

Indianapolis Bar Association

Evansville Bar Association

Allen County Bar Association

Indiana Lawyer on Facebook

facebook
ADVERTISEMENT
Subscribe to Indiana Lawyer
  1. Bill Satterlee is, indeed, a true jazz aficionado. Part of my legal career was spent as an associate attorney with Hoeppner, Wagner & Evans in Valparaiso. Bill was instrumental (no pun intended) in introducing me to jazz music, thereby fostering my love for this genre. We would, occasionally, travel to Chicago on weekends and sit in on some outstanding jazz sessions at Andy's on Hubbard Street. Had it not been for Bill's love of jazz music, I never would have had the good fortune of hearing it played live at Andy's. And, most likely, I might never have begun listening to it as much as I do. Thanks, Bill.

  2. The child support award is many times what the custodial parent earns, and exceeds the actual costs of providing for the children's needs. My fiance and I have agreed that if we divorce, that the children will be provided for using a shared checking account like this one(http://www.mediate.com/articles/if_they_can_do_parenting_plans.cfm) to avoid the hidden alimony in Indiana's child support guidelines.

  3. Fiat justitia ruat caelum is a Latin legal phrase, meaning "Let justice be done though the heavens fall." The maxim signifies the belief that justice must be realized regardless of consequences.

  4. Indiana up holds this behavior. the state police know they got it made.

  5. Additional Points: -Civility in the profession: Treating others with respect will not only move others to respect you, it will show a shared respect for the legal system we are all sworn to protect. When attorneys engage in unnecessary personal attacks, they lose the respect and favor of judges, jurors, the person being attacked, and others witnessing or reading the communication. It's not always easy to put anger aside, but if you don't, you will lose respect, credibility, cases, clients & jobs or job opportunities. -Read Rule 22 of the Admission & Discipline Rules. Capture that spirit and apply those principles in your daily work. -Strive to represent clients in a manner that communicates the importance you place on the legal matter you're privileged to handle for them. -There are good lawyers of all ages, but no one is perfect. Older lawyers can learn valuable skills from younger lawyers who tend to be more adept with new technologies that can improve work quality and speed. Older lawyers have already tackled more legal issues and worked through more of the problems encountered when representing clients on various types of legal matters. If there's mutual respect and a willingness to learn from each other, it will help make both attorneys better lawyers. -Erosion of the public trust in lawyers wears down public confidence in the rule of law. Always keep your duty to the profession in mind. -You can learn so much by asking questions & actively listening to instructions and advice from more experienced attorneys, regardless of how many years or decades you've each practiced law. Don't miss out on that chance.

ADVERTISEMENT