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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. Can I get this form on line,if not where can I obtain one. I am eligible.

  2. What a fine example of the best of the Hoosier tradition! How sad that the AP has to include partisan snark in the obit for this great American patriot and adventurer.

  3. Why are all these lawyers yakking to the media about pending matters? Trial by media? What the devil happened to not making extrajudicial statements? The system is falling apart.

  4. It is a sad story indeed as this couple has been only in survival mode, NOT found guilty with Ponzi, shaken down for 5 years and pursued by prosecution that has been ignited by a civil suit with very deep pockets wrenched in their bitterness...It has been said that many of us are breaking an average of 300 federal laws a day without even knowing it. Structuring laws, & civilForfeiture laws are among the scariest that need to be restructured or repealed . These laws were initially created for drug Lords and laundering money and now reach over that line. Here you have a couple that took out their own money, not drug money, not laundering. Yes...Many upset that they lost money...but how much did they make before it all fell apart? No one ask that question? A civil suit against Williams was awarded because he has no more money to fight...they pushed for a break in order...they took all his belongings...even underwear, shoes and clothes? who does that? What allows that? Maybe if you had the picture of him purchasing a jacket at the Goodwill just to go to court the next day...his enemy may be satisfied? But not likely...bitterness is a master. For happy ending lovers, you will be happy to know they have a faith that has changed their world and a solid love that many of us can only dream about. They will spend their time in federal jail for taking their money from their account, but at the end of the day they have loyal friends, a true love and a hope of a new life in time...and none of that can be bought or taken That is the real story.

  5. Could be his email did something especially heinous, really over the top like questioning Ind S.Ct. officials or accusing JLAP of being the political correctness police.

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