Federal Venue Requirements and Prosecutions for False Filing

Similar documents
Section 4. Table of State Court Authorities Governing Judicial Adjuncts and Comparison Between State Rules and Fed. R. Civ. P. 53

PERMISSIBILITY OF ELECTRONIC VOTING IN THE UNITED STATES. Member Electronic Vote/ . Alabama No No Yes No. Alaska No No No No

THE PROCESS TO RENEW A JUDGMENT SHOULD BEGIN 6-8 MONTHS PRIOR TO THE DEADLINE

State Statutory Provisions Addressing Mutual Protection Orders

Elder Financial Abuse and State Mandatory Reporting Laws for Financial Institutions Prepared by CUNA s State Government Affairs

WORLD TRADE ORGANIZATION

Name Change Laws. Current as of February 23, 2017

The Victim Rights Law Center thanks Catherine Cambridge for her research assistance.

EXCEPTIONS: WHAT IS ADMISSIBLE?

DEFINED TIMEFRAMES FOR RATE CASES (i.e., suspension period)

Survey of State Laws on Credit Unions Incidental Powers

Teacher Tenure: Teacher Due Process Rights to Continued Employment

Employee must be. provide reasonable notice (Ala. Code 1975, ).

Page 1 of 5. Appendix A.

ALLOCATIONS OF PEREMPTORIES (ASSYMETRICAL ARRANGEMENTS IN PURPLE)

Election Year Restrictions on Mass Mailings by Members of Congress: How H.R Would Change Current Law

Time Off To Vote State-by-State

Matthew Miller, Bureau of Legislative Research

TITLE 28 JUDICIARY AND JUDICIAL PROCEDURE

ACCESS TO STATE GOVERNMENT 1. Web Pages for State Laws, State Rules and State Departments of Health

MEMORANDUM SUMMARY NATIONAL OVERVIEW. Research Methodology:

States Permitting Or Prohibiting Mutual July respondent in the same action.

State Trial Courts with Incidental Appellate Jurisdiction, 2010

ANIMAL CRUELTY STATE LAW SUMMARY CHART: Court-Ordered Programs for Animal Cruelty Offenses

2016 Voter Registration Deadlines by State

Statutes of Limitations for the 50 States (and the District of Columbia)

CA CALIFORNIA. Ala. Code 10-2B (2009) [Transferred, effective January 1, 2011, to 10A ] No monetary penalties listed.

28 USC 152. NB: This unofficial compilation of the U.S. Code is current as of Jan. 4, 2012 (see

State-by-State Chart of HIV-Specific Laws and Prosecutorial Tools

PREAMBLE Article I-Name Article II-Purpose Article III-Membership Article IV-Officers Article V- Regions...

Governance State Boards/Chiefs/Agencies

COMPLAINT FOR DECLARATORY JUDGMENT AND MANDAMUS ADVISORY JURY TRIAL REQUESTED

Campaign Finance E-Filing Systems by State WHAT IS REQUIRED? WHO MUST E-FILE? Candidates (Annually, Monthly, Weekly, Daily).

Survey of State Civil Shoplifting Statutes

Case 3:15-md CRB Document 4700 Filed 01/29/18 Page 1 of 5

ACTION: Notice announcing addresses for summons and complaints. SUMMARY: Our Office of the General Counsel (OGC) is responsible for processing

Laws Governing Data Security and Privacy U.S. Jurisdictions at a Glance UPDATED MARCH 30, 2015

CRS Report for Congress

National State Law Survey: Mistake of Age Defense 1

Applications for Post Conviction Testing

CRIMINAL LAW: FEDERAL CRIMINAL CODE SECTION 1001 CONSTRUED TO CONTAIN TWO DISTINCT OFFENSES

Accountability-Sanctions

Penalties for Failure to Report and False Reporting of Child Abuse and Neglect: Summary of State Laws

TABLE OF CONTENTS. Introduction. Identifying the Importance of ID. Overview. Policy Recommendations. Conclusion. Summary of Findings

9:14-cv RMG Date Filed 08/29/17 Entry Number 634 Page 1 of 9

American Government. Workbook

Class Actions and the Refund of Unconstitutional Taxes. Revenue Laws Study Committee Trina Griffin, Research Division April 2, 2008

APPENDIX C STATE UNIFORM TRUST CODE STATUTES

APPENDIX D STATE PERPETUITIES STATUTES

UNIFORM NOTICE OF REGULATION A TIER 2 OFFERING Pursuant to Section 18(b)(3), (b)(4), and/or (c)(2) of the Securities Act of 1933

Laws Governing Data Security and Privacy U.S. Jurisdictions at a Glance

Repository Survey - Electronic Disposition Reporting

Soybean Promotion and Research: Amend the Order to Adjust Representation on the United Soybean Board

Official Voter Information for General Election Statute Titles

Notice N HCFB-1. March 25, Subject: FEDERAL-AID HIGHWAY PROGRAM OBLIGATION AUTHORITY FISCAL YEAR (FY) Classification Code

Appendix: Legal Boundaries Between the Juvenile and Criminal. Justice Systems in the United States. Patrick Griffin

States Adopt Emancipation Day Deadline for Individual Returns; Some Opt Against Allowing Delay for Corporate Returns in 2012

WikiLeaks Document Release

State UCC Fraudulent Filing Statutes & Rules Compiled by Paul Hodnefield, Corporation Service Company August 3, 2015

National State Law Survey: Statute of Limitations 1

Speedy Trial Statutes in Cases Involving Child Victims and Witnesses Updated May 2011

STATE LAWS SUMMARY: CHILD LABOR CERTIFICATION REQUIREMENTS BY STATE

For jurisdictions that reject for punctuation errors, is the rejection based on a policy decision or due to statutory provisions?

12B,C: Voting Power and Apportionment

Rhoads Online State Appointment Rules Handy Guide

U.S. v. CANALE, Cite as 115 AFTR 2d , Code Sec(s) 6531, (DC NY), 06/17/2015. UNITED STATES OF AMERICA, PLAINTIFF v. Peter CANALE, DEFENDANT.

Appendix Y: States with Rules Identical to FRCP Draft. By: Tarja Cajudo and Leslye E. Orloff. February 8, 2018

National Latino Peace Officers Association

Complying with Electric Cooperative State Statutes

NDAA COMFORT ITEMS COMPILATION (Last updated July 2010)

State-by-State Lien Matrix

National State Law Survey: Expungement and Vacatur Laws 1

TEXAS SOUTHERN UNIVERSITY THURGOOD MARSHALL SCHOOL OF LAW LIBRARY LOCATION GUIDE July 2018

Immigrant Caregivers:

State Statutes Requiring the Provision of Foreign Language 12/2008 Interpreters to Parties in Civil Proceedings

FIFTY STATES AND D.C. SURVEY OF LAWS THAT AUTHORIZE OR RECOGNIZE PRIVATE CITIZEN-INITIATED INVESTIGATION AND/OR PROSECUTION OF CRIMINAL OFFENSES

Branches of Government

Is admission of the truth of (or of an inability to successfully defend against) the allegations required? Arkansas Yes No California Yes No

Do you consider FEIN's to be public or private information? Do you consider phone numbers to be private information?

and Ethics: Slope Lisa Sommer Devlin

Effect of Nonpayment

BYLAWS OF THE INTERNATIONAL FUEL TAX ASSOCIATION, INC.

Case 1:17-cr ABJ Document 307 Filed 05/25/18 Page 1 of 7 UNITED STATES DISTRICT COURT FOR THE DISTRICT OF COLUMBIA

U.S. Sentencing Commission Preliminary Crack Retroactivity Data Report Fair Sentencing Act

Registered Agents. Question by: Kristyne Tanaka. Date: 27 October 2010

U.S. Sentencing Commission 2014 Drug Guidelines Amendment Retroactivity Data Report

ADVANCEMENT, JURISDICTION-BY-JURISDICTION

INSTITUTE of PUBLIC POLICY

Exhibit A. Anti-Advance Waiver Of Lien Rights Statutes in the 50 States and DC

State Notary Acknowledgment Expectations

Election of Worksheet #1 - Candidates and Parties. Abraham Lincoln. Stephen A. Douglas. John C. Breckinridge. John Bell

State P3 Legislation Matrix 1

Case 1:16-cv Document 3 Filed 02/05/16 Page 1 of 66 IN THE UNITED STATES DISTRICT COURT FOR THE DISTRICT OF COLUMBIA ) ) ) ) ) ) ) ) ) ) ) ) ) )

Local Prejudice and Removal of Criminal Cases from State to Federal Courts

If it hasn t happened already, at some point

THE JUDICIAL BRANCH. Article III. The Role of the Federal Court

Immigrant Policy Project. Overview of State Legislation Related to Immigrants and Immigration January - March 2008

State Limits on Contributions to Candidates Election Cycle. PAC Candidate Contributions. Unlimited Unlimited Unlimited Unlimited Unlimited

FEDERAL ELECTION COMMISSION [NOTICE ] Price Index Adjustments for Contribution and Expenditure Limitations and

2008 Changes to the Constitution of International Union UNITED STEELWORKERS

Transcription:

Yale Law Journal Volume 63 Issue 3 Yale Law Journal Article 8 1954 Federal Venue Requirements and Prosecutions for False Filing Follow this and additional works at: https://digitalcommons.law.yale.edu/ylj Recommended Citation Federal Venue Requirements and Prosecutions for False Filing, 63 Yale L.J. (1954). Available at: https://digitalcommons.law.yale.edu/ylj/vol63/iss3/8 This Article is brought to you for free and open access by Yale Law School Legal Scholarship Repository. It has been accepted for inclusion in Yale Law Journal by an authorized editor of Yale Law School Legal Scholarship Repository. For more information, please contact julian.aiken@yale.edu.

FEDERAL VENUE REQUIREMENTS FOR FALSE FILING* AND PROSECUTIONS DEFENDANTS in all federal prosecutions 'have the constitutional right to be tried in the judicial district where the alleged crime was committed., When the Government prosecutes in an improper venue, the court upon timely objection must dismiss the indictment. 2 If the statute of limitations has run, the error will prevent further proceedings. 3 Prosecutions involving the transmission of false statements to Governmental agencies have posed recurrent venue problems. 4 It is now clear that trial may be held where the false information was received., And the defendant cannot be tried in the place where he did no more than prepare the document," or where he omitted 'to prepare a return required by law.7 But it is unsettled whether prosecution is proper in the district from which *United States v. Valenti, 207 F.2d 242 (3d Cir. 1953) ; United States v. Lepkoff, 113 F. Supp. 551 (E.D. Tenn. 1953). 1. U.S. CoNsT. AMmD. VI: "In all criminal prosecutions, the accused shall enjoy the right to a speedy and public trial, by an impartial jury of the State and district wherein the crime shall have been committed, which district shall have been previously ascertained by law...." (emphasis added). Similar language is contained in Art. III, 2 of the Constitution. 2. United States v. Johnson, 323 U.S. 273 (1944); United States v. Liss, 137 F.2d 995 (2d -Cir.), cert. denied, 320 U.S. 773 (1943); United States v. Moody, 102 F. Supp. 315 (W.D. Mo.), appeal dimnissed, 195 F2d 736 (8th Cir. 1952). On the question of what constitutes timely objection, see, e.g., United States v. Zeull, 137 F.2d 845, 847 (2d Cir. 1943) ; Mahaffey v. Hudspeth, 12 F.2d 940, 942 (10th Cir.), cert. denied, 317 U.S. 666 (1942). 3. United States v. Borow, 101 F. Supp. 211, 215 (D.N.J. 1951), See also United States v. Valenti, 207 F.2d 242 (3d Cir. 1953) (3-year statute bars prosecution since affidavit filed in 1949). 4. For a general discussion of venue, see DoBmF, HANDBOOK OF Fmn&.AL Jumisicuiox AND PROcEDURE 510-13 (1928). 5. Shurin v. United States, 164 F.2d 566 (4th Cir. 1947), cert. denied, 333 U.S. 837 (1948) (false selective service information); Bowles v. United States, 73 F.2d 772 (4th Cir. 1934), cert. denied, 294 U.S. 710 (1935) (fraudulent income tax return); United States v. Eisler, 75 F. Supp. 634 (D.D.C. 1947), aff'd, 176 F2d 21 (D.C. Cir.), cert, denied, 337 U.S. 958 (1949) (fraudulent passport application). 6. Reass v. United States, 99 F.2d 752 (4th Cir. 1938) (false statement to Federal Home Loan Bank); Wampler v. Snyder, 66 F.2d 195 (D.C. Cir. 1933) (fraudulent income tax return); United States v. Borow, 101 F. Supp. 211 (D.N.J. 1951) (false representations to War Assets Administration). 7. Rumely v. McCarthy, 250 U.S. 283 (1919) (omission to file alien property report); United States v. Lombardo, 241 U.S. 73 (1916) (omission to file Mann Act report); United States v. Commerford, 64 F.2d 28 (2d Cir.), cert. denied, 289 U.S. 759 (1933) (omission to file income tax return).

1954] NOTES the accused mailed the untrue data. 8 The Ninth Circuit has held the district of mailing proper venue, 9 but there is Supreme Court dicta to the contrary. 10 In the recent cases of United States v. Valknti 1 and United States v. Lepkoff, 12 the Third Circuit and a federal district court in Tennessee each held that the district of mailing was improper venue. In the Valenti case the Government prosecuted a union leader for filing a false non-communist affidavit with the NLRB.' 3 The evidence indicated that Valenti signed and swore to the affidavit in Camden, New Jersey, where he was tried and convicted.' 4 It was unclear how the affidavit reached the NLRB's main office in Washington, D.C.'r One judge in Valenti considered proper a prosecution in the district of mailing. 16 But he, on the ground that the Government failed to prove the fact of mailing, 17 concurred with the majority's reversal of the conviction. The two-judge majority held that venue was improper even if the mailing was presumed.' 8 Lepkoff involved fraudulent evasion of income ta.es.' Defendant mailed his returns in one judicial district of Tennessee to the tax director in another district of the same state. 20 After indictment in the district S. Several courts specifically view this as an open question. Shurin v. United States, 164 F.2d 566, 569-70 (4th Cir. 1947), ccrt. denied, 333 U.S. 837 (194IS); Reass v. United States, 99 F.2d 752, 755 (4th Cir. 1938); United States v. Borow, 101 F. Supp. 211, 215 (D.NJ. 1951). 9. Bridgeman v. United States, 140 Fed. 577 (9th Cr. 1905) (false claim to Commissioner of Indian Affairs). 10. "[O]ur attention has not been called to any case which decides that the requirement of a statute... that a paper be filed with a particular officer, is satisfied by a deposit in the post office at some distant place." United States v. Lombardo, 241 U.S. 73, 78 (1916). 11. 207 F.2d 242 (3d Cir. 1953). 12. 113 F. Supp. 551 (E.D. Tenn. 1953). 13. The defendant filed his affidavit in accordance with the Labor Management Relations Act, 61 STAT. 146 (1947), 29 U.S.C. 159(h) (Supp. 1952). The Govermnent prosecuted under the statute which forbids the making of false statements "in any matter within the jurisdiction of any department or agency of the United States." 62 STAT. 749 (1948), IS U.S.C. 1001 (Supp. 1952). 14. 207 F.2d 242, 243-4 (3d Cir. 1953). 15. Since there was no regional office of the NLRB in Camden, the affidavit should have been sent to the Board's Philadelphia office. 29 Cor' FED. RnA-s. 101.3- (b) (1949); United States v. Valenti, 207 F.2d 242, 245 (3d Cir. 1953). The Board's affidavit officer testified that the affidavit had been mailed to Washington, but he did not know whether it had been mailed from Philadelphia or Camden. The union's secretary testified she did not remember what happened to the affidavit after it has been signed and sworn. Id. at 244-5. 16. Id. at 246. 17. Id. at 246-7. 18. Id. at 245. The Government had argued that the jury could infer from the evidence that the affidavit vas mailed in Camden. Ibid. 19. The crime alleged was wilfully evading income tax payment by filing a false return. IxT. Rav. CoDE 145(b). For a discussion of the venue problem in income tax cases, see XVampler v. Snyder, (6 F2d 195 (D.C. Cir. 1933). 20. 113 F. Supp. 551, 554 (E.D. Tenn. 1953). Although the defendant delivered some of his returns to the deputy tax director in his own judicial district, the court

THE YALE LAW JOURNAL (Vol. 63 of receipt, he secured transfer of the case to the district of mailing where both his and many of the Government's witnesses resided. 21 In Lcpkoff the court retransferred the case to the district of receipt, which it held to be the only proper venue. 22 Judges reach conflicting results in the "mailing" cases because they start their analyses at different points. Thus, the majority in Valenti reasoned that no crime was committed until the document reached the NLRB. 23 Viewing the single element of receipt as essential to the crime of filing false information, they held that venue was proper only where the Government received the affidavit. 24 Everything prior to receipt, including mailing, was irrelevant for venue purposes. 25 But the concurring judge in Valenti first posited that the crime of filing, like other offenses, may have a "beginning." 2 " He argued that the defendant by mailing the affidavit committed a sufficiently decisive act to constitute a "beginning. ' 27 When the Government received the document, the crime would be complete. He would, therefore, apply the "continuing offense" statute, which provides that crimes begun in one district and completed in another may be prosecuted in either district. 28 Both approaches find support in the leading venue cases, 20 and sometimes in the language of the same opinion. 30 This anomaly arises because either treated these returns as if they had been mailed to the tax director in the other judicial district. Id. at 554, 555-6. 21. The transfer was made "in the interest of justice" on the authority of FEI). R. CRim. P. 21 (b). See note 39 infra. 22. 113 F. Supp. 551, 556 (E.D. Tenn. 1953). 23. "While the matter may constitute the crime of perjury under state law, a false statement has not been made in a matter within the jurisdiction of the National Labor Relations Board, within the meaning of section 1001, until the affidavit through its filing has become the basis for action by the Board." United States v. Valenti, 207 F.2d 242, 244 (3d Cir. 1953). 24. Id. at 244-5. 25. Id. at 245. 26. Id. at 246. 27. Ibid. 28. 62 STAT. 826 (1948), 18 U.S.C. 3237 (Supp. 1952). The "continuing offense" statute also applies to offenses "committed in more than one district." Had Congress intended that only those offenses which were committed in two districts, i.e., were crimes in both, were to be covered by 3237, it would not have been necessary to include specifically the phrase "begun in one district and completed in another." See H.R. RmI. No. 304, 80th Cong., 1st Sess. A161 (1947). This phrase would appear to be meaningless unless interpreted to cover those situations like Valenti or Lepkoff where the defendant has decisively committed himself in one district although the major element of the offense occurs in another. The Ninth Circuit apparently takes this view. Bridgeman v. United States, 140 Fed. 577 (9th Cir. 1905). 29. Compare Bridgeman v. United States, 140 Fed. 577 (9th Cir. 1905) (district of mailing false claim held proper venue), with Wampler v. Snyder, 66 F.2d 195, 196 (D.C. Cir. 1933) (dicta that district of mailing fraudulent income tax return improper). 30. Compare United States v. Lombardo, 241 U.S. 73, 77 (1916) (district of mailing proper venue within meaning of "continuing offense" statute), with id. at 78 (suggesting district of mailing proper venue "would create revolutions in the procedure of the law...").

1954] NOTES method of analysis will lead to the same result when the defendant personally delivers the false data or omits to file a required return. In these cases courts have argued that no crime is committed until receipt. 3 1 Moreover, in these cases, there is no decisive act prior to receipt, upon which to peg venue.3 - However, when the data is mailed, there is clearly a decisive act prior to receipt. 33 Therefore only in the "mailing" cases do the two rationales give conflicting results. Forbidding prosecution in the district of mailing imposes an unnecessary burden on both the Government and defendant. People often file papers in distant Governmental offices. Thus, in the twenty states that have fewer tax districts than judicial districts, 34 individuals in one judicial district may have to send their returns to another. 3 5 Trials in the district of receipt may well entail the inconvenience and expense of transporting witnesses, lawvers, and records considerable distances. 36 Such consequences conflict with the purpose of the constitutional provisions on venue. 3 7 The drafters of the Constitution aimed at preventing trials far away from a defendant's evidence and friends. 38 Even if both parties were willing to litigate in the district of mailing, the Valenti-Lepkoff rule would apparently deny them their choice. While Rule 21(b) 39 allows transfer of criminal cases for the convenience of the defend- 31. See, e.g., Rumely v. McCarthy, 250 U.S. 283 (1919) (omission) ; Reass v. United States, 99 F.2d 752 (4th Cir. 1938) (personal delivery) ; United States v. Commerford, 64 F.2d 28 (2d Cir.), cert. dcnied, 2S9 U.S. 759 (1933) (omission); United States v. Borow, 101 F. Supp. 211 (D.N.J. 1951) (personal delivery). 32. United States v. Valenti, 207 F.2d 242, 246 n.1 (3d Cir. 1953). 33. See, e.g., Hagner v. United States, 285 U.S. 427, 430-1 (1932); Salinger v. Loisel, 265 U.S. 224,233-5 (1924) ; Reass v. United States, 99 F.2d 752, 755 (4th Cir. 1938). 34. These twenty states are: Alabama, Arkansas, Florida, Georgia, Illinois, Indiana, Iowa, Kentucky, Louisiana, Michigan, Mississippi, North Carolina, Oklahoma, South Carolina, Tennessee, Texas, Virginia, Washington, West Virginia, and Wisconsin. Also, residents in the District of Columbia and Alaska have to file in Maryland and Washington, respectively. Data compiled from 3 P-H FED. TAx SEav. ''I 21,340-56 (1953) and 112 F. Supp. vii-xv (1953). 35. Taoxpayers must send their returns to the office in the tax district %,here they reside or where they have their principal place of business. IXT. R-v. CoDr, 53(b) (1). 36. For a discussion of these considerations, see United States v. White, 95 F. Supp. 544 (D. Neb. 1951) ; United States v. National City Lines, 7 F.R.D. 393, 393 (S.D. Cal. 1947). 37. For an excellent historical analysis, see United States v. Parker, 19 F. Supp. 450 (D.N.J. 1937), aff'd, 103 F.2d 857 (3d Cir.), cert. denied, 307 U.S. 642 (1939). See also Hyde v. Shine, 199 U.S. 62, 78 (1905). 38. Ibid. 39. "The court upon motion of the defendant shall transfer the proceeding as to him to another district or division, if it appears from the indictment or information or from a bill of particulars that the offense was committed in more than one district or division and if the court is satisfied that in the interest of justice the proceeding should be transferred to another district or division in which the commission of the offense is charged." Fa. R. C~an. P. 21 (b).

THE YALE LAW JOURNAL [Vol,6 ant, the case may only be transferred to another district which 'has proper venue. 4 0 Moreover, although Rule 20 allows a defendant to plead guilty in a district that would not otherwise be proper venue, 41 no rule allows trial in such a district. 4 2 And there is some doubt that such a rule would be constitutional. 4 3 To avoid the burdens of the Valenti and Lepkoff holdings, other courts should permit prosecutions in the district of mailing. The "continuing offense" statute is the obvious doctrinal tool for achieving this result. If Valenti and Lepkoff are widely accepted, Congress can easily reverse the trend by appropriate legislation. Such legislation should specifically define the particular crime of filing false data to include mailing the false information. 44 Congress has acted in other instances when courts adopted a restrictive rule on venue.4 0 40. United States v. Erie Basin Metal Products Co., 79 F. Supp. 880 (D. Md. 1948); United States v. Hughes Tool Co., 78 F. Supp. 409 (D. Hawaii 1948); Holdsworth v. United States, 9 F.R.D. 198 (D. Me. 1949), appeal dimnissed, 179 F.2d 933 (1st Cir. 1950). 41. "A defendant arrested in a district other than that in which the indictment or information is pending against him may state in writing, after receiving a copy of the indictment or information, that he wishes to plead guilty or nolo contendere, to waive trial in the district in which the indictment or information is pending and to consent to disposition of the case in the district in which he was arrested, subject to the approval of the United States attorney for each district." FED. R. Caum. P. 20. 42. See United States v. Lepkoff, 113 F. Supp. 551, 556 (E.D. Tenn. 1953). 43. For the view that venue may be jurisdictional in certain cases and, therefore, cannot be waived, see United States v. Bink, 74 F. Supp. 603 (D. Ore. 1947). Other courts have treated venue as a personal privilege which defendants can waive. United States v. Gallagher, 183 F.2d 342 (3d Cir. 1950), cert. denied, 340 U.S. 913 (1951); Levine v. United States, 182 F.2d 556 (8th Cir. 1950), cert. denied, 340 U.S. 921 (1951). 44. The applicable statute could be redrafted as follows: "Whoever, in any matter within the jurisdiction of any department or agency of the United States knowingly and wilfully falsifies, conceals or covers up by any trick, scheme, or device a material fact, or makes, or deposits or causes to be deposited in the mail provided the satements or representations are received by the department or agency, any false, fictitious or fraudulent statements or representations, or makes or uses any false writing or document knowing the same to contain any false, fictitious or fraudulent statement or entry, shall be fined not more than $10,000 or imprisoned not more than five years, or both." (additions to present statute, 18 U.S.C. 1001 (Supp. 1952), are italicized). This statutory revision would probably allow income tax prosecutions in the district of mailing. The change would undercut the authorities upon which the Lepkoff holding is based. 45. See, e.g., Salinger v. Loisel, 265 U.S. 224, 233-5 (1924); H. R. REP. No. 304, 80th Cong., 1st Sess. A161 (1947) (discussing congressional reversal of United States v. Johnson, 323 U.S. 273 (1944).