USCA1 Opinion

[NOT FOR PUBLICATION]

UNITED STATES COURT OF APPEALS
FOR THE FIRST CIRCUIT

____________________
No. 94-1119
UNITED STATES,
Appellee,
v.
ROBERT L. HUGUENIN,
Defendant, Appellant.
____________________
APPEAL FROM THE UNITED STATES DISTRICT COURT
FOR THE DISTRICT OF RHODE ISLAND
[Hon. Ronald R. Lagueux, U.S. District Judge]
___________________
____________________
Before
Torruella, Selya and Cyr,
Circuit Judges.
______________
____________________
Robert L. Huguenin on brief pro se.

__________________
Edwin
J. Gale, United States Attorney General, Loretta
________________
________
Argrett, Assistant United States Attorney, Robert E. Lindsay, A
_______
__________________
_
Hechtkopf and Karen Quesnel, Attorneys, Tax Division, Department
_________
______________
Justice, on brief for appellee.
____________________
July 22, 1994
____________________

Per Curiam.
__________
appeals
probation

pro se
and

incarceration.

from

Defendant-appellant Robert L. Huguenin

a district

sentencing

court

him to

an

order revoking
additional

his

period of

For the reasons stated below, we affirm.

BACKGROUND

On November 28, 1989, a grand jury returned a three

count indictment

charging Huguenin with attempting

to evade

his income tax

obligations for 1984, 1985 and 1986.

U.S.C.

Huguenin was convicted of all three counts on

June 15,

7201.
1990.

The district court

See 26
___

sentenced Huguenin,

on

Count

I, to

forty-two months'

$5,931.18.

On

suspended,

and

probation

imprisonment

Count II, the imposition of

the

defendant

was

and fined

him

the sentence was

placed

on

supervised

upon release from confinement for three years with

the condition that

defendant is to file all past, present, and future
income tax returns for those years where he had
income & pay tax that is due. Defendant to provide
copies of tax returns to probation counselor.
On Count

III, the imposition

and the defendant

served

Huguenin's
States v.
______

was suspended

was placed on unsupervised probation to be

consecutively

probation

of the sentence

to

the

previously imposed
conviction

in an

three
on

years

Count

of

II.

unpublished

Robert L. Huguenin, No. 90-1795,

___________________

supervised
We

affirmed

opinion.
1991 U.S.

United
______
App.

LEXIS 32842 (1st Cir. Dec. 4, 1991) (per curiam).

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Appellant's
10, 1993.

On September

supervised probation

began on

August

7, 1993, his probation officer filed

petition with

the

district

court

charging him

with

failure to "file income tax returns due for all years."

a

revocation

hearing

held

("magistrate"), Huguenin
from

the United

before

At

magistrate

judge

admitted that he receives a pension

States Navy

and did

not dispute

that the

amount of this pension is approximately $10,000 per year.

also conceded

that he

had not filed

ordered by the district court

alia, that
____
November

the income
30,

recommendation
probation

1993,

finding

income tax

do not

magistrate
that

to

He

returns as

but raised as a defense, inter

_____

tax laws
the

by failing

apply to

issued

Huguenin

file written

him.

On

report

and

violated

his

had

tax returns

for the

years 1984, 1985 and 1986.

Following
magistrate's
magistrate's

report,

hearing on
the

findings and

objections

district
further

court

filed

to the

adopted

found that

the

Huguenin had

violated his probation by failing to file tax returns for the

years

1987 through

Huguenin on Count

1992.

The

district

II of the indictment

years' imprisonment, but suspended all

sentence,

with the balance

of four and

spent

probation

the

on

"upon

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court

sentenced

to a period

of five

but six months of the

a half years

same conditions

to be

previously

imposed on

Count

Two."

In

addition, the

imposed a suspended fine of $4,000.

district

court

This appeal followed.

-4-

DISCUSSION

process,

Huguenin alleges

violations

under the

Amendment, and

Fifth

of his

right to

his

informed of the nature and cause of accusations

under
he was

the Sixth Amendment.

never informed

liable for, how

failed to
owing."

what type

of tax he

against him,

was being

or which tax form

Huguenin also argues that

prove that

be

In particular, he contends that

much tax he owed,

supposed to file.

right to

due

there was

in fact

any

held
he was

the prosecutor
tax "due

and

Finally, Huguenin contends that the government never

proved the law

which required him to file

a tax return, and

that he was denied the right to question a witness concerning

this law.

We
court

note, as an

initial matter, that

acted appropriately

probation,
returns,
States
______

in imposing,

that

Huguenin

file

as well

as pay

any tax

v.

Schiff,
______

876

Moreover, this condition

the law requires.

Id.
___

F.2d

as

delinquent
due.

272,

a condition

of

and future

tax

See,
___

275

the district

(2d

e.g., United
____ ______
Cir.

of probation mandates no

1989).

more than

If appellant earns sufficient income,

he is required to file an income tax return and pay the taxes

for which he is responsible.

Id.; see also 26 U.S.C.

___ ________

6011, 6012, 6151; Treas. Reg.

1,

1.6012-1.

-5-

Huguenin's
what
A

complaint that

type of tax he was being

probationer does

Clause,

to

revocation.

fair

have
warning

he

was never

informed

held liable for is frivolous.

right,

under the

of conduct

that

may

Due

Process

result

in

See, e.g., United States v. Gallo, 20 F.3d 7, 11

___ ____ _____________
_____

(1st

Cir. 1994).

failed

to

imposed

However,

receive
as

Huguenin cannot complain that he

fair warning

formal

delinquent and future

where

probation

condition

"income tax returns,"

tax due.

See
___

(9th Cir.

1987) ("Generally, formal

provide

United States v.
_____________

notice of

the

district court
that

as well as

Simmons, 812 F.2d

_______

file
pay

561, 565

conditions of probation

proscribed activities.").

Internal Revenue Code and

he

Moreover, the

the regulations promulgated

under

it provided Huguenin with ample notice of his tax liability.

Appellant's
what

form he

was

required to

Conditions of probation
detail.

See
___

complaint that

Gallo,
_____

file

he was

is equally

do not have to spell

20

F.3d

at

never informed

12.

meritless.

out every last

The

regulations

promulgated under the Internal Revenue Code provided Huguenin

with

notice that

either Form

1040

appropriate form to use in making an

Treas. Reg.

1.6012-1(a)(6).1

or Form

1040A was

the

income tax return.

See
___

We need not linger

long on

____________________
1. Huguenin also suggests that after he was charged with
violating a condition of probation by failing to file income
tax returns, the prosecutor was required to provide him with
-6-

appellant's
tax

contention that he

he owed and that the government

"due and owing."

not

was never informed

The basis of his

his failure to pay

how much

failed to prove any tax

probation revocation was

tax due, but

rather, the failure to

file his tax returns.

Finally, we reject appellant's argument that he was
denied due process because (a) the prosecutor failed to prove
the law

which required him

to file income tax

returns; and

(b) he was

deprived of the opportunity to

examine a witness

concerning

the relevant

was charged

violating
To

law.

Appellant

a probation condition

the extent

that federal

statutes

relevant in determining whether

were subject to

set by the

with

district court.

and regulations

a violation occurred,

judicial notice by the district

court.

were
these
See
___

10 James W. Moore & Helen I. Bendix, Moore's Federal Practice

________________________
201.02[1] (2d ed. 1994).
that

appellant was not

witnesses.
(1st

his

own

prevented from

presenting favorable

See United States v. Morin,

___ ______________
_____

Cir. 1989)

witnesses

Moreover, the record makes clear

(probationer entitled to

at revocation hearing).
behalf

and

did

not seek

889 F.2d

present favorable

Indeed, he
to

328, 332

present

testified on
any

other

____________________
citations to the Treasury regulations which (independently)
mandate that he file these returns and which specify the
appropriate form to file.
We have unearthed no authority to
support this requirement, and appellant cites to none. We
observe that appellant had the benefit of appointed stand-by
counsel, who was in a position to provide him with this sort
of legal assistance.
-7-

witnesses.

Where,

appellant's concessions
appellant

cannot

as

here,
and did

complain

that

opportunity for cross-examination.

Affirmed.
_________

the

government

not put
he

was

on any

relied

on

witnesses,

deprived

of

the

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