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Date: 08-13-2021
Case Style:
Case Number: 2:16-cr-00534-HCN-JCB
Judge: Howard C. Nielsen Jr.
Court: United States District Court for the District of Utah (Salt Lake County)
Plaintiff's Attorney: United States Attorney’s Office
Defendant's Attorney:
Description: Salt Lake City, Utah criminal defense lawyer represented Defendant charged with attempting to evade the payment of his federal income taxes and corruptly endeavoring to impair the administration of the internal revenue laws.
According to the evidence presented at trial and other court documents, in March 2012, Louis Hansen, of Orem, presented a check to the IRS in the amount of $342,699.41 that was drawn on a closed bank account in a fraudulent attempt to pay taxes, penalties, and interest that he owed for a number of years. In June 2012, Hansen presented another 10 additional checks to the IRS drawn on a different closed bank account in a second attempt to fraudulently discharge his tax debt. Each of these 10 checks was in the amount of $425,000, and the evidence showed that they were sent to at least six different IRS offices.
U.S. District Judge Howard C. Nielsen Jr. scheduled Hansen’s sentencing for Nov. 4. Hansen faces a maximum sentence of five years in prison for tax evasion and three years in prison for corruptly impeding the internal revenue laws.
Acting U.S. Attorney Andrea T. Martinez for the District of Utah and Acting Deputy Assistant Attorney General Stuart M. Goldberg of the Justice Department’s Tax Division made the announcement.
The case was investigated by IRS – Criminal Investigation.
Assistant U.S. Attorney Kevin L. Sundwall and Special Assistant U.S. Attorney Andrew Kameros are prosecuting the case.
26:7201-ATTEMPT TO EVADE OR DEFEAT TAX/Attempt to Evade or Defeat Tax
(1)
26:7201-ATTEMPT TO EVADE OR DEFEAT TAX/Attempt to Evade or Defeat Tax
(1s)
26:7212(a)-CORRUPT OR FORCIBLE INTERFERENCE/Impeding Internal Revenue Laws
(2)
26:7212(a)-CORRUPT OR FORCIBLE INTERFERENCE/Impeding Internal Revenue Laws
(2s)
Outcome: 08/10/2021 340 NOTICE OF HEARING as to Louis Delynn Hansen (Notice generated by HCN) Jury Trial set for 8/9/2021 - 8/13/2021 at 10:00 AM in Rm 3.100 before Judge Howard C. Nielson Jr. (mlp) (Entered: 08/10/2021)
08/10/2021 341 DOCUMENTS LODGED consisting of Notices of and Rescission and Non-Negotiable Notices of Acceptance of motions to the court and counsel.
Note: attached document lodged for reference purposes only; no response required unless specifically ordered by the court. (Attachments: # 1 Exhibit Notice of and Recission of Motion for Brady Material for Cause, # 2 Exhibit Notice of and Recission of Motion to Continue Trial for Cause, # 3 Exhibit Notice of and Rescission of Motion to Dismiss for Failure to State a Claim, Lack of Specificity, Overbreath and Vagueness for Cause, # 4 Exhibit Non-Negotiable Notice of Acceptance, # 5 Exhibit Notice of and Recission of Motion to Dismiss for Failure to State an Offense, Lack of Specificity, Overbreath and Vagueness for Cause, # 6 Exhibit Non-Negotiable Notice of Acceptance, # 7 Exhibit Non-Negotiable Notice of Acceptance, # 8 Exhibit Non-Negotiable Notice of Acceptance, # 9 Exhibit Non-Negotiable Notice of Acceptance, # 10 Exhibit Non-Negotiable Notice of Acceptance, # 11 Exhibit Non-Negotiable Notice of Acceptance, # 12 Exhibit Non-Negotiable Notice of Acceptance, # 13 Exhibit Non-Negotiable Notice of Acceptance, # 14 Exhibit Non-Negotiable Notice of Acceptance, # 15 Exhibit Non-Negotiable Notice of Acceptance, # 16 Exhibit Notice of and Recission of Defendant's Witness List for Cause) (dla) (Additional attachment(s) added on 8/10/2021: # 17 Envelope) (dla). (Entered: 08/10/2021)
08/10/2021 343 Minute Entry for proceedings held before Judge Howard C. Nielson, Jr. Jury Trial as to Louis Delynn Hansen held on 8/10/2021. All parties present. Pretrial matters discussed. Mr. Hansen stipulated to the admission of all exhibits.
Jury seated at 10:15 am. Preliminary instructions read to the jury.
Opening statements made by the Government and Mr. Hansen.
Government presents its case in chief and calls Roman Hernandez as a witness. Witness sworn, testimony given. Mr. Kameros offered exhibits 1,2,3, 6,7,8,11,12,13,14,15,16,17,18,19,20,21,22, 23-27,28,29, 54-64, 65. Court received. Mr. Hansen offered a statement addressing the testimony and exhibits. Witness excused.
Court recessed for lunch.
Court reconvened. Government calls R. Scott Gallagher as a witness. Witness sworn, testimony given. Mr. Kameros offered exhibits 66, 67, 67-1, 68,69,70,71,72, 73, 74,75,76,77,78,79,80. Mr. Hansen offered a statement addressing the testimony and exhibits. Witness excused.
Court took a short recess.
Court reconvened. Government calls Michael Hanson as a witness. Witness sworn, testimony given. Mr. Kameros offered exhibits 87,88. Mr. Hansen offered a statement addressing the testimony and exhibits. Witness excused.
Government calls Justin Anderson as a witness. Witness sworn, testimony given. Mr. Kameros offered exhibits 89, 90,91. Mr. Hansen offered a statement addressing the testimony and exhibits. Witness excused.
Government calls Karen Nelson as a witness. Witness sworn, testimony given. Mr. Sundwall offered exhibits 92, 94,95, 93, 96. Mr. Hansen offered a statement addressing the testimony and exhibits. Witness excused.
Government calls Michael Paulson as a witness. Witness sworn, testimony given. Mr. Hansen offered a statement addressing the testimony and exhibits. Witness excused.
Jury excused at 2:40 pm for the day and instructed to return 8/11/2021 at 10:00 am.
Court logistics discussed.
Court adjourned until 8/11/2021 at 9:30 am.
Attorney for Plaintiff: Kevin Sundwall, Andrew Kameros, Attorney for Defendant: L. DeLynn Hansen,pro se; Stephen McCaughey, stand-by. Court Reporter: Laura Robinson. (Time Start: 9:30, Time End: 2:30, Room: 3.100.) (mlp) (Entered: 08/10/2021)
Plaintiff's Experts:
Defendant's Experts:
Comments: