The old adage that sex sells seems not to account for the wild popularity of the tax law. Tax law just has no sex in it. But every now and then, sex rises up in tax cases. And, so it did in Carroll v. United States, 2013 U.S. Dist. LEXIS 23769 (ND OH 2013).
In a six-count information, Carroll was charged with "with participating in three separate bribery schemes, making false statements to law enforcement officers, and falsifying his federal income tax returns." He pled guilty and was sentenced "to 108 months imprisonment, followed by two years of supervised release, a $600 special assessment and ordered Petitioner to pay $728,000 in restitution." He did not take a direct appeal, but thereafter filed a "§ 2255 motion, asserting he received ineffective assistance of counsel at sentencing." The claims of ineffective assistance, apparently focused most on his bribery conduct, were (record citations omitted):
First, Petitioner claims that trial counsel was ineffective for failing to seek a downward departure pursuant to U.S.S.G. §5K2.13 for diminished capacity in light of his "addiction to sex." Second, Petitioner asserts that trial counsel was ineffective for failing to argue for a departure pursuant to U.S.S.G. §5K2.20 for aberrant behavior because the "bribery conspiracy was driven by sexual addiction and not avarice . . . ."
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