Mississippi Doctor Loses Bid to Undo Conviction for Tax Evasion

A Mississippi physician lost an appeal challenging his conviction for tax evasion, after the Fifth Circuit rejected arguments that he couldn’t have possibly been evading taxes while figuring out how to pay them.

Kevin Crandell argued that submitting a false Form 433-A, used by the IRS to create payment plans for people who owe back taxes, can’t support a conviction for tax evasion as a matter of law, and that the evidence didn’t otherwise show that he willfully evaded his taxes.

Even if the tax form was intentionally falsified, it wouldn’t “evade or defeat” the tax imposed, but would instead ...