Seventh Circuit

TAX, ATTORNEYS, SANCTIONS - The 7th Circuit found that "Patridge could have cooperated with the audit but refused; he could have sought review of the assessment in the Tax Court but failed to do so. The current proceeding is nothing but obstructionism."

Further, his lawyer must show cause why he should not be sanctioned $10,000 for a statement of facts that "contains not a single fact and verges on illiteracy" and because he "ignored our 2006" decision reminding counsel that taxpayers cannot use a request for a collection hearing to contest their substantive liability. USA v. Patridge

PLEA, ATTORNEYS - King used stolen Social Security numbers to poach Hurricane Katrina relief funds, student loan money, Pell Grant money, and credit at various banks and retailers. The 7th Circuit rejects King's claim that his plea was involuntary because he had ingested twice his normal dose of anti-depressant and anxiety medicines the morning he accepted the deal. "Other than saying that the anti-depressant elevated his mood, King has not explained how it possibly could have impaired his rational faculties." Further, "We commend attorney James McKinley for his handling of this appeal. We recognize that tension exists between our directions and the need to faithfully represent one's clients. Here the matter was handled with exactly the proper balance." USA v. King

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