WPC{  =K*\;&-A|kPëF`0vB.DeUpCZ˥umZC)EQ҄' Ǟ/L^2OZ#OnY&Q·*;[#+Hʙia3"R&/~F!LIt 3s!.ȃ\7 "4#{CFڥ,5V G@Ġi I0(TZO[9 ,򃿽(-F%ɘmں/)ee61F_λ)UN> % 0(U:w@44HU:W)U: AQM 0D 0DW 0D D/ B B+ D3H (9 Z 6Times New Roman RegularX($,  AZ"Arial Regular ()* U+7e,E-.E/e0Ӏ<n~<$3|x<,  AZ"Arial Regular  !"   XXXX 3^X X   Ad FILED XX 3^   September3,1998  CecilCrowson,Jr. |X XAppellateCourtClerk ,cAZ"Arial Regular !"#%C<< CLevel 1Level 2Level 3Level 4Level 5(3$ !  (3$ !  ($$   1  ''' dxd dP Pd&&&&'dxd !  ///++/++XXXX  TR[A' Legal3'A' Legal3'T7u0XXdd7  ќ<00r (<,(j 8` `@E` ttx$ r<<t (>.*jx` `@E` ttx$ tߛ<@  INTHECOURTOFCRIMINALAPPEALSOFTENNESSEE  @(ATJACKSON@77%JUNE1998SESSIONSTATEOFTENNESSEE, @-)  ` @-) p NO.02C019707CC00258   L   ` Appellee,@-)  8  @-) p HARDINCOUNTY     VS. @-)   @-) p HON.JULIANP.GUINN,   JAMESKENNETHWALKER,JR., @-) p JUDGE    @-) ` Appellant.@-) p (SalesTaxEvasion) d (  @(#(#( FORTHEAPPELLANT: L RONE.HARMON(TrialOnly) 618MainStreet    P.O.Box968  Savannah,TN38372 MIKEMOSIER D (AppealOnly)  0 204W.BaltimoreP.O.Box1623Jackson,TN383011623 !8   FORTHEAPPELLEE: L  JOHNKNOXWALKUP  $" AttorneyGeneralandReporter DOUGLASD.HIMES  % AssistantAttorneyGeneralCordellHullBuilding,2ndFloor425FifthAvenueNorthNashville,TN372430493 G.ROBERTRADFORD   F+ DistrictAttorneyGeneral JOHNW.OVERTON,JR.  #. AssistantDistrictAttorneyGeneralP.O.Box484Savannah,TN383720484 f&!1 (  @( OPINIONFILED:򀀀 -(7 AFFIRMEDJOEG.RILEY,JUDGE  521@   OPINION      ` Thedefendant,JamesKennethWalker,Jr.,appealsasofrighthisconvictionsforseven(7)countsofsalestaxevasionbyaHardinCountyjury.Thedefendantwassentencedtosevenconcurrentone(1)yeartermswithsixtydaystobeservedinthecountyjail++and++theremainderonCommunityCorrections.Thedefendantpresentsthefollowingissuesforreview:  (1)whethertheevidencepresentedattrialwassufficienttosupportaguiltyverdict;(2)whetherthejurywasproperlychargedastotheelementsofsalestaxevasion;and(3)whetherthetrialcourterredindenyingtotalprobation.  Afterareviewoftherecord,thejudgmentofthetrialcourtisAFFIRMED.  FACTS 4  @  @  @  @  @  @  @  @  @  @  @  @    ` ThedefendantbegansellingcomputersunderthenameDixieComputer !  inAugust1992.Thedefendantmadetaxablesalesof$6,418.90inAugust1992,andcollected$353.04insalestax. ` InSeptember1992,theTennesseeDepartmentofRevenueopenedasalestaxaccountforDixieComputerCorporation.BusinessesarerequiredtofilemonthlysalesandusetaxreturnswiththeDepartmentofRevenue.ThedefendantdidnotfileareturninSeptemberforhisAugustsales. ` Thedefendantmadetaxablesalesof++$10,267.15++andcollected$623.16insalestaxinSeptember;however,hereportedonthetaxreturnthatnosalesweremade,andnosalestaxwascollectedordue. ` Thedefendantmadetaxablesalesof$893.97andcollected$67.05in 8@4: November1992.ThedefendantssalestaxreturnfiledinDecembershowednosalesmade,andnosalestaxcollectedordue. ` InDecember1992,thedefendantmadetaxablesalesof$13,551.67andcollected$1,012.57insalestax.ThedefendantfiledareturninJanuary1993showingnosales,andnosalestaxcollectedordue. ` Overthenextthree(3)++months++thedefendanthadcombinedsalesof$47,264.69.Hecollectedsalestaxoverthatperiodof$3,475.43,yethefiledthree(3)returnsstatingthathehadnosales,nosalestaxwascollected,andnosalestaxwasduetheStateofTennessee. ` TheTennesseeDepartmentofRevenue,SalesTaxDivision,begananinvestigationofthedefendantsbusinessinlate1993.++Nosales//tax.es.////hadbeenpaid.In++May1994,theDepartmentsSpecialInvestigationsUnitbegananinvestigationafterareferralfromtheSalesTaxDivision.InvestigatorDavidRemkefoundintheseven(7)monthperiodinvestigatedbytheDepartmentofRevenue,thedefendantmadetaxablesalesof++$78,396.38++andcollected$5,531.25fromhiscustomersassalestax.Thedefendantreported$0.00incollectedsalestaxoverthesameperiod. ` InvestigatorRemketestified++thatthe++defendantstatedduringtheinvestigationthathedidnotopenhisbusinessuntilSeptember1992,madenosalesuntilDecember1992,anddidnotreportsalesuntilMarch1993.ThedefendantproducedinvoicesforInvestigatorRemkefromDecember1992toMarch1993;however,Remkeobtainedearlierinvoicesdirectlyfromthedefendantscustomers.Thoseinvoicesshowedthecustomerspaidsalestaxtothedefendantontheitemstheypurchased. (:x5:  ` ThedefendanttestifiedattrialthatDixieComputerCorporationhadbeencharteredbutnotcapitalizedduringthemonthsofAugust1992throughMarch1993.ThedefendantstatedthathebelievedthebusinesswasoperatingasasoleproprietorshiporpartnershippriortocapitalizationinApril1993.ThedefendantfurthertestifiedthathewasawaitingtheoutcomeoftheDepartmentofRevenuesaudittoremittheamountowedinsalestaxes.  SUFFICIENCYOFTHEEVIDENCE       ` Thedefendantcontendstheevidenceadducedattrialisinsufficienttosustainhisconvictionsfor++salestax++evasion.Thedefendantallegesthestatefailed++toprove++hehadtherequisiteintenttoavoidpayingthetaxes,andthatcountsone(1)throughseven(7)oftheindictment++contained++fatalvariances.  A.      ` XJXXXJIndeterminingthesufficiencyoftheevidence,thisCourtdoesnotreweigh P"  orreevaluatetheevidence.Statev.Cabbage,571S.W.2d832,835(Tenn. ($x" 1978).Ajuryverdictapprovedbythetrialjudgeaccreditsthestate'switnessesandresolvesallconflictsinfavorofthestate.Statev.Bigbee,885S.W.2d797, '(#& 803(Tenn.1994);Statev.Harris,839S.W.2d54,75(Tenn.1992).Onappeal, )%( thestateisentitledtothestrongestlegitimateviewoftheevidenceandalllegitimateorreasonableinferenceswhichmaybedrawntherefrom.Id.This `-(, Courtwillnotdisturbaverdictofguiltduetothesufficiencyoftheevidenceunlessthedefendantdemonstratesthatthefactscontainedintherecordandtheinferenceswhichmaybedrawntherefromareinsufficient,asamatteroflaw,forarationaltrieroffacttofindtheaccusedguiltybeyondareasonabledoubt.Statev.Brewer,932S.W.2d1,19(Tenn.Crim.App.1996).Accordingly,itis 616 theappellatecourt'sdutytoaffirmtheconvictioniftheevidence,viewedunderthesestandards,wassufficientforanyrationaltrieroffacttohavefoundthe H:5: essentialelementsoftheoffensebeyondareasonabledoubt.Tenn.R.App.P.13(e);Jacksonv.Virginia,443U.S.307,317,99S.Ct.2781,2789,61L.Ed.2d  560(1979);Statev.Cazes,875S.W.2d253,259(Tenn.1994). `   B.  `     ` ThedefendantwasconvictedofviolatingTenn.CodeAnn.6711440(d),whichmakesitunlawfulforanypersonto delay,hamper,hinder,impede,obstructorthwarttheStateofTennesseeinthecollectionofanyofitslawfulrevenue.Thefailuretopaysalestaxesonthesales++oftangible++++personalpropertycansubjectonetoprosecutionunderthisstatute.Statev.Sanders, 0 923S.W.2d540,542(Tenn.1996). ` ThedefendanttoldInvestigatorRemkethathisbusinessmadenosalesuntilDecember1992.TheinvestigatorintroducedinvoicesobtainedfromthedefendantscustomersshowingsalesmadeasearlyasAugust1992.Further,thedefendanttestifiedthatalthoughhecollectedsalestaxfromhiscustomersonitemssoldduringallmonthsinquestion,thereturnsfiledwiththeDepartmentofRevenueforthosemonthsrecited$0.00taxcollectedand$0.00taxdue.Thejuryhadbeforeitsufficientevidencetoconvictonallseven(7)counts. ` Thisissueiswithoutmerit.   C. (/x*.  #XʉXXXʉ#   ` Thedefendantfurthercontendsthatcounts17oftheindictmentcontainfatalvariancesfromtheproofpresentedathistrial.Specificallyhecontendstheindictmentchargeshefailedtobothfilereturnsandremittaxes.Becausethedefendantdidinfactfilereturns,++he++++contendshewasprejudicedbythevarianceandisentitledtoajudgmentofacquittal. H:5: Ї ` Inorderforavariancebetweentheindictmentandtheprooftobefatal,thevariancemustbebothmaterialandprejudicialtothedefendant.Statev.  Mayes,854S.W.2d638,64041(Tenn.1993);Statev.Moss,662S.W.2d590, ` 592(Tenn.1984).Avarianceisnotmaterial wheretheallegationsandproofsubstantiallycorrespond,thevarianceisnotofacharacterwhichcouldhavemisledthedefendantattrialandisnotsuchastodeprivetheaccusedofhisrighttobeprotectedagainstanotherprosecutionforthesameoffense.Statev.   Moss,662S.W.2dat592.    ` Thedefendanthasfailedtodemonstratethevariancebetweentheindictmentandtheproofwasmaterial.ThedefendantwasfullyawarethathewaschargedwithfailingtoremitsalestaxesunderTenn.CodeAnn.6711440(d).Further,thereisnothingintherecordtoindicatethatthelanguageintheindictmentsstatingthatthedefendantfailedtofilereturnsinanywayprejudicedhim.Moreover,hewouldnotbedeprivedofadoublejeopardydefenseshouldhebeprosecutedfortheseoffensesinthefuture. ` Thisissueiswithoutmerit.  JURYINSTRUCTIONS  '#&    ` Thedefendantallegesthetrialcourtcommittederrorbyprefacingthejuryinstructiondefiningtheelementsofsalestaxevasionwiththesentence, IchargeyouthatanypersonwhofailsorrefusestoremittaxesduetotheStateofTennesseeisguiltyofacrime.Althoughweagreethis++instruction++++++failed++++toincorporateallelementsofsalestaxevasion,it++was++++immediatelyfollowedbyafullexplanationtothejuryoftheproperelementsofsalestaxevasion.Thejurywasfurtherinstructedthatthedefendantmusthaveacted knowinglyorintentionally.Thedefendantwasnotprejudicedbythisjuryinstruction. 8:5:  ` Thisissueiswithoutmerit.  SENTENCING ` A.  0     ` Thedefendantcontendsthetrialcourterredbynotsentencinghimtofullprobation.Thedefendantreceivedconcurrenttermsofone(1)yearforeachoffensewitharequirementthatheservesixty(60)daysinthecountyjailandthe++balance++++onCommunityCorrections. ` ThisCourtsreviewofthesentenceimposedbythetrialcourtisdenovo (x withapresumptionofcorrectness.Tenn.CodeAnn.4035401(d).Thispresumptionisconditioneduponanaffirmativeshowingintherecordthatthetrialjudgeconsideredthesentencingprinciplesandallrelevantfactsandcircumstances.Statev.Ashby,823S.W.2d166,169(Tenn.1991).Ifthetrial   courtfailstocomplywiththestatutorydirectives,thereisnopresumptionofcorrectnessandourreviewisdenovo.Statev.Poole,945S.W.2d93,96 8$" (Tenn.1997). ` Indeterminingifincarcerationisappropriate,atrialcourtmayconsidertheneedtoprotectsocietybyrestrainingadefendanthavingalonghistoryofcriminalconduct,theneedtoavoiddepreciatingtheseriousnessoftheoffense,whetherconfinementisparticularlyappropriatetoeffectivelydeterotherslikelytocommitsimilaroffenses,andwhetherlessrestrictivemeasureshaveoftenorrecentlybeenunsuccessfullyappliedtothedefendant.Tenn.CodeAnn.4035103(1);seealsoStatev.Ashby,823S.W.2d166,169(Tenn.1991);Statev. 4 04 Grigsby,957S.W.2d541,545(Tenn.Crim.App.1997). 616  838 Ї   B.      ` Thetrialcourt++correctlynoted++++thedefendantspresumptivecandidacyforalternativesentencing.++He,infact,recei$vedalternativesentencinginthefo$%$ir$%&rmof&,&alternati&,-splitconfinement-'&c&',(vesentencing(,(.(However,++thedefendanthastheburdenofestablishingsuitabilityfortotalprobation.Statev.Boggs,932S.W.2d467,477(Tenn.Crim.  H  App.1996).Thetrialcourtstatedithadgivenseriousconsiderationtosentencingthedefendanttototalprobation.However,thetrialcourtdeterminedthataperiodofincarcerationwasneededtoavoiddepreciatingtheseriousnessoftheoffense.Thetrialcourt++)further)found++thedefendantstestimonytobeuntruthful,andhedidnotacceptresponsibilityforhisactions.Adefendantslackofcredibilityisanappropriateconsiderationandreflectsonadefendantspotentialforrehabilitation.Statev.Chestnut,643S.W.2d343,353(Tenn.Crim. 0 App.1982).ThetrialcourtisinamuchbetterpositiontoassesscredibilitythanthisCourtsinceitcanassesstheappearanceanddemeanorofthedefendant.Thedefendanthasnotmethisburdenofestablishingsuitabilityfortotalprobation.Weseenoreasontodisturbthesentenceimposedbythetrialcourt. ` Accordingly,thejudgmentofthetrialcourtisAFFIRMED.++**++**++**++**++**++**++**++**++**++ 8:5:  `     h      p _________________________   `     h      p JOEG.RILEY,JUDGECONCUR:____________________________PAULG.SUMMERS,JUDGE____________________________DAVIDH.WELLES,JUDGE