U.S. v. Hassebrock

In prosecution on charge of tax evasion and failure to file tax return, defendant waived any statutory speedy trial claim by failing to move (prior to trial) for dismissal of indictment based on said issue. Ct. rejected defendant's contention that his claim can still be reviewed under plain error standard. Moreover, defendant failed to establish any constitutional speedy trial claim where record showed that defendant bore more responsibility for 286-day delay than govt. Remand, though, was required with respect to Dist. Ct.'s imposition of $997,582.19 restitution order, where, even though Dist. Ct. possessed authority to impose restitution for tax offenses as condition of supervised release, record was unclear as to whether Dist. Ct. actually imposed restitution as condition of supervised release, or rather as independent component of actual sentence.