Court of Appeals for the Second Circuit April 29, 1992, 1271, Docket 91-1662 (United States v. Warren J. Burdett)

WINTER, Circuit Judge:

Warren Burdett, a Long Island electrician, did not file federal income tax returns or pay federal income taxes for the years 1984 through 1987. As a result, he was convicted by a jury for willfully attempting to evade federal income taxes, in violation of 26 U.S.C. § 7201 (1988).