United States v. Bedford, 10th Cir. (2010)
United States v. Bedford, 10th Cir. (2010)
December 9, 2010
UNITED STATES COURT OF APPEALS-Elisabeth A. Shumaker
TENTH CIRCUIT
Clerk of Court
No. 10-1110
(D. Ct. Nos. 1:09-CV-02117-WDM and
1:02-CR-00541-WDM-3)
(D. Colo)
ROBERT N. BEDFORD,
Defendant - Appellant.
Before BRISCOE, Chief Circuit Judge, TACHA, and OBRIEN, Circuit Judges.
After examining the briefs and the appellate record, this three-judge panel has
determined unanimously that oral argument would not be of material assistance in the
determination of this appeal. See Fed. R. App. P. 34(a)(2); 10th Cir. R. 34.1(G). The
case is therefore ordered submitted without oral argument.
Robert N. Bedford, a federal prisoner proceeding pro se, seeks a certificate of
appealability (COA) to appeal from the dismissal of his habeas petition brought
pursuant to 28 U.S.C. 2255. We take jurisdiction under 28 U.S.C. 1291 and 2253(c),
DENY Mr. Bedfords request for a COA, and DISMISS this appeal.
I. BACKGROUND
Mr. Bedford was charged with a single count of conspiring to defraud or commit
an offense against the United States in violation of 18 U.S.C. 371. The underlying
objectives of the conspiracy were alleged to be (1) to defraud the United States for the
purpose of impeding, impairing, obstructing and defeating the lawful government
functions of the IRS in the ascertainment, computation, assessment and collection of
taxes, and (2) to commit offenses against the United States as defined by 26 U.S.C.
7206(2) by assisting in the preparation of false tax returns. In Mr. Bedfords direct
appeal, we described the tax scheme as follows:
The genesis of this case involved a business called Tower Executive
Resources that billed itself as an executive recruitment business. In fact,
Tower promoted to its members the opportunity to protect assets and to
enjoy tax deferral through an offshore venture. Tower marketed its asset
protection services to select clients through seminars at which Defendant
and others spoke.
Essentially, clients learned at these seminars how to create bogus corporate
entities called international business corporations, referred to as IBC-1s
and IBC-2s. IBC-1s were domestic corporations that would hire and pay
IBC-2s, foreign corporations, to perform services for the IBC-1s. Those
services did not actually occur.
Tower clients, as owners of the IBC-2s, could then repatriate the untaxed
funds the IBC-1s had paid to the IBC-2s, purportedly as business expenses.
However, some Tower members repatriated the funds for personal use.
Tower members also used the IBCs to engage in financial shenanigans such
as bogus loans, fraudulent option agreements, and purported scholarships
for their children.
Defendant had a tax preparation business which prepared tax returns for
some Tower clients. Defendant claims it was his understanding that Tower's
system was not a tax fraud scheme, and he asserts he regularly told Tower
clients they could only access the funds in their IBC-2s for regular business
expenses, not personal expenses.
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United States v. Bedford, 536 F.3d 1148, 1152 (10th Cir. 2008).
At a joint trial of Mr. Bedford and two co-defendants who were also charged with
additional criminal violations, a jury found Mr. Bedfords two co-defendants guilty on
several counts but could not reach a verdict as to Mr. Bedford. At a second trial of Mr.
Bedford alone, the jury found him guilty. He was sentenced to 42 months imprisonment.
We affirmed his conviction and sentence on direct appeal. Id. at 1158.
Mr. Bedford then filed a timely 2255 petition, alleging ineffective assistance of
counsel.1 He identifies the following five areas of ineffectiveness: (1) his attorneys at
both the first and second trials failed to move for dismissal of the indictment for Speedy
Trial Act violations; (2) his second attorney failed to challenge the proposed testimony of
R. Jonathan Lynch, an IRS revenue agent who testified as an expert witness for the
government, as improper pursuant to Daubert v. Merrell Dow Pharm., Inc., 509 U.S. 579
(1993); (3) his second attorney failed to object to various trial errors; (4) his second
attorney failed to include issues in his Fed. R. Crim. P. 29 motion for judgment of
acquittal; and (5) his second attorney failed to argue the issue of actual innocence. The
district court denied the petition and denied Mr. Bedfords application for a COA. He
now seeks a COA from this court.
Mr. Bedford had a different attorney for his first trial, his second trial, and his
direct appeal. His ineffectiveness claims generally relate to his attorney at his second
trial, although his Speedy Trial claim encompasses the actions of both of his trial
attorneys.
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II. DISCUSSION
A federal prisoner may not appeal from the denial of a 2255 petition without first
obtaining a COA. 28 U.S.C. 2253(c)(1)(B). A COA will issue only if the applicant
has made a substantial showing of the denial of a constitutional right. Id. 2253(c)(2).
When the district court denies a prisoners petition on the merits, a prisoner satisfies this
burden by demonstrat[ing] that reasonable jurists would find the district courts
assessment of the constitutional claims debatable or wrong. Slack v. McDaniel, 529 U.S.
473, 484 (2000).
In determining whether a petitioner has made out a claim for ineffective assistance
of counsel in violation of the Sixth Amendment, we consider whether the petitioner has
demonstrated that counsels representation fell below an objective standard of
reasonableness, and that there is a reasonable probability that, but for the counsels error,
the result of the proceeding would have been different. United States v. Challoner,
583 F.3d 745, 749 (10th Cir. 2009) (quoting Strickland v. Washington, 466 U.S. 668
(1984)).
A.
begin within seventy days of the filing and making public of the indictment or the
defendants first appearance, whichever occurs later. 18 U.S.C. 3161(c)(1). The
sanction for violation of the Act is dismissal of the indictment. See id. 3162(a). Certain
events or delays, however, are excluded from the seventy-day time frame. Indeed, 18
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U.S.C. 3161(h)(1)(D) excludes delay resulting from any pretrial motion, from the
filing of the motion through the conclusion of the hearing on, or other prompt disposition
of, such motion. In addition, the district court can continue the case and excuse the
resultant delay if the court finds that the ends of justice served by a continuance outweigh
the best interest of the public and the defendant in a speedy trial. See id. 3161(h)(7).
In this case, the district court correctly noted that nearly all of the delays were
excludable as the result of motions to continue filed by Mr. Bedford and/or his codefendants. See United States v. Vogl, 374 F.3d 976, 983 (10th Cir. 2004) (delays
attributable to one defendant are applicable to all co-defendants for purposes of the
Speedy Trial Act). Additionally, in response to Mr. Bedfords claim that the trial court
failed to make the proper ends-of-justice findings to support the delays, the district court
concluded that Mr. Bedford had not provided transcripts of the relevant hearings to
support his claim and thus had failed to meet his burden to establish that his attorneys
were ineffective.
In his application for a COA, Mr. Bedford has attached one transcript in which the
trial court granted a motion for continuance without making an ends-of-justice finding.
He does not, however, allege that he provided this or any other transcript to the district
court in conjunction with his 2255 petition. On the record before that court, then, we
cannot say that reasonable jurists could debate the correctness of the district courts
conclusion that Mr. Bedford failed to demonstrate any Speedy Trial Act violation which
would support his claim for ineffective assistance of counsel.
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B.
Jonathan Lynch, an IRS revenue agent and expert witness for the government. Mr.
Bedford claims that Agent Lynchs testimony was impermissible under Daubert. He
further claims that Agent Lynch inappropriately served as a lay, an expert, and a summary
witness. Mr. Bedford also contests the admissibility of the summary exhibit used by
Agent Lynch, Exhibit 75.
The district court concluded that counsel for Mr. Bedford did not act unreasonably
in failing to object on any of these grounds. The court stated that a Daubert challenge
would not have been likely to succeed, given the widespread acceptance of allowing
qualified revenue agents to opine about tax consequences of specific transactions. The
court also stated that there is no dispute that Agent Lynch was qualified to be offered as
an expert witness in his specialized area of knowledge and that there was no error in
permitting him to act in different capacities as a witness. Finally, the court determined
that Exhibit 75 was properly admitted.
In his application for a COA, Mr. Bedford maintains that the district court did not
recognize the points he raised in his 2255 petition, and that [n]o one questioned
Lynchs designation as an expert. Appl. for COA at 3. Mr. Bedford lists the following
issues that he claims the district court ignored in its order denying his 2255 petition:
a) no relevancy test was applied b) no reliability test was applied c) no
methodology was offered in the summary d) there was no distinguishing
between lay, expert and summary functions which are governed by different
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motion in limine seeking to prevent Agent Lynchs testimony. He further argues that his
counsel was ineffective in failing to object to various jury instructions and to a summary
exhibit offered at sentencing (Exhibit 1000). Finally, he claims that his counsel should
have objected to the allegedly speculative methodology used by the district court to
calculate loss for sentencing purposes. The district court rejected these claims, stating
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that it, in fact, ruled on the motion in limine; that Mr. Bedford had not articulated how the
jury instructions should have read, had not shown any prejudice by their alleged
deficiencies, and that some of the instructions had been upheld in his direct appeal; that
his objection to Exhibit 1000 was unsupported; and that the loss amount was based on a
specific methodology and admissible evidence.
Mr. Bedford presses only some of these claims in his application for a COA.
First, he argues that the trial courts jury instructions did not define the term
interdependence as it relates to a conspiracy. This is incorrect as a matter of fact. The
introductory jury instructions contained a proper definition. Moreover, Mr. Bedfords
cursory statement that [t]here was no evidence presented which would have met this
Circuits definition of interdependence is conclusory and unsupported by reference to
the record. His objection to the district courts instructions on the terms aid and
assist similarly fail, as he has not provided definitions of these terms that he deems
appropriate and has not shown how defining these terms would have affected the outcome
of his trial. Likewise, Mr. Bedfords arguments regarding the district courts instructions
on the elements of conspiracy are without merit because he has not explained how he was
prejudiced by those instructions. Finally, Mr. Bedford contends that the district court
improperly shifted the burden to him to demonstrate the admissibility of Exhibit 1000.
Mr. Bedford misconstrues the district courts order. Although the government has the
burden to establish the admissibility of its exhibits at trial and at sentencing, Mr. Bedford
has the burden to establish his claim of ineffective assistance of counsel premised on a
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Remaining Issues
The district court thoroughly reviewed Mr. Bedfords remaining claims relating to
his attorneys Rule 29 motion for judgment of acquittal and his attorneys failure to argue
actual innocence. Furthermore, the district court considered additional issues suggested
by his Statement of the Case in his 2255 petition. Upon our own review of Mr.
Bedfords petition and the district courts resolution of it, we cannot say that he has
shown in his application for a COA that the district courts conclusions are incorrect or
even debatable. For each of his claims, he has failed to show that his counsels
performance was deficient, or he has failed to show how he suffered prejudice as a result
of his counsels performance. Thus, he is not entitled to relief.
III. CONCLUSION
Mr. Bedfords request for a COA is DENIED and this appeal is DISMISSED. We
DENY his request to proceed in forma pauperis on appeal.
ENTERED FOR THE COURT,
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