221368P.pdf   04/13/2023  United States  v.  Jeffrey Kock
   U.S. Court of Appeals Case No:  22-1368
                          and No:  22-1576
   U.S. District Court for the Southern District of Iowa - Central   
   [PUBLISHED] [Erickson, Author, with Kelly and Stras, Circuit Judges] 
   Criminal case - Criminal law and Sentencing. Defendant's waiver of his 
   right to counsel and his decision to represent himself at trial was 
   knowing and voluntary; the evidence was sufficient to support defendant's 
   convictions for failure to file a tax return, making false returns, mail 
   and wire fraud, and money laundering; the IRS's diligence was immaterial 
   to this prosecution, and the district court did not abuse its discretion 
   in refusing to admit defendant's proffered evidence or to give his 
   proposed jury instruction; no error in imposing an enhancement under 
   Guidelines Sec. 3C1.1 for obstruction of justice where defendant hid an 
   asset to avoid its seizure by the IRS; in a conviction for failure to file 
   a tax return, the trial court must award the costs of prosecution, and the 
   district court erred in failing to award the costs of prosecution to the 
   government; the judgment is vacated so that the district court may 
   determine taxable costs in accordance with this opinion.