small religious sect that opposes payment of taxes

US v. McKee, No. 05-3297, 05-3469, 05-3357
In a case involving a small religious sect that opposes payment of taxes based upon members' religious opposition to war and the taxes that fund it, defendants' convictions for conspiracy to obstruct a government function, failure to pay federal employment taxes, and failure to file individual income tax returns for certain years are vacated in part, and reversed in part, where: 1) the district court's jury instruction constructively amended the indictment, for purposes of the convictions on tax evasion charges; and 2) the evidence was insufficient to establish guilt beyond a reasonable doubt on two counts.