081067P.pdf   02/12/2009  United States  v.  Stephen Richards Barker
   U.S. Court of Appeals Case No:  08-1067
                          and No:  08-1250
   U.S. District Court for the District of Minnesota - St. Paul   
   [PUBLISHED] [Gruender, Author, with Murphy and Riley, Circuit Judges]
   Criminal case - criminal law and sentencing. Evidence was sufficient to
   support defendant's conviction for tax evasion; district court erred in
   concluding that evasion of payment under 26 U.S.C. Sec. 7201 is not a
   continuing offense; because it is a continuing offense, the date of the
   defendant's last act of evasion is the date of the offense of conviction for
   purposes of determining the appropriate version of the guidelines under
   Guidelines Sec. 1B1.11; as a result of its error, the district court used the
   wrong version of the section, and the case must be remanded for
   resentencing.