Court of Appeals for the Tenth Circuit April 23, 2002, 01-7035 (United States v. James Evert Turner)

MeKAY, Circuit Judge.

Mr. Turner was charged with three counts of tax evasion in violation of 26 U.S.C. § 7201 for tax years 1992,1993, and 1994. He was also charged with two counts of failure to file a tax return for tax years 1995 and 1996 in violation of 26 U.S.C. § 7203. During the three-day trial, Mr. Turner chose to represent himself. A jury convicted him on all five counts.

Mr.