Case Caption: Louis Milton Willis v. People of the Virgin IslandsCase Number: S. Ct. Crim. No. 2015-0078Date: 07/11/2019Author: Cabret, Maria M. Citation: 2019 VI 25Summary: In a prosecution for conspiracy to defeat or evade tax, as well as aiding and abetting willful failure to collect or pay over tax, the territorial gross receipts tax does not constitute an “income tax law applicable to the Virgin Islands” within the meaning of 48 U.S.C. § 1612(a), hence the Superior Court properly exercised jurisdiction over this criminal matter charging violations of this tax. On the merits, there was no plain error affecting the defendant’s substantial rights regarding intent to defraud the Government of the Virgin Islands, the statute of limitations, or whether the tax clearance letters involved here were material, considering the instructions as a whole and in light of the full record. In addition, there is no conflict or apparent contradiction between the provisions of § 1522—criminalizing conspiracy to evade or defeat taxes generally—and § 1533, which outlines various tax crimes specifically committed by government employees, and no argument that the prosecutor’s election to charge defendant under § 1522 was in any way improper or prejudicial in this case. There was no error in failing to grant a motion for judgment of acquittal, or in any of the other arguments raised, many of which were waived for purposes of appeal. The Superior Court’s October 1, 2015, judgment and commitment is affirmed.Attachment: Open Document or Opinion