Introduction
Experience
United States Department of Justice
Accomplishments and Honors
Federal Defense
State Defense
Philosophy
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United States Department of Justice
Upon graduation from Tulane University Law School, Dr. Belcher entered government service as
a Trial Attorney with the Tax Division of the United States Department of Justice, through its
honors program, which the United States Department of Justice uses to offer employment to a limited number
of first-year law school graduates following a very competitive hiring process.
While with the Tax Division, Dr. Belcher reviewed hundreds of criminal tax cases submitted by
the Internal Revenue Service for proposed prosecution. For each case, Dr. Belcher prepared a
technical “Prosecution Memorandum” recommending for or against prosecution of one or more
persons for violations of Title 26 of the United States Code, also known as the Internal Revenue
Code, including 26 U.S.C. §7201 (tax evasion), §7203 (willful failure to file returns), §7206(1)
(willfully subscribing to false and fraudulent returns), and §7206(2) (willfully assisting in the
preparation of false and fraudulent returns), as well as related violations of Title 18 of the United
States Code.
Other than reviewing cases for prosecutorial merit, which Dr. Belcher performed from his office
in Washington, DC, Dr. Belcher acted as lead counsel in dozens of criminal tax cases from coast
to coast. Defendants in these cases included “mom and pop” business owners, tax shelter
promoters, tax protestors, recipients of unreported income from S&L-related deals, and persons
who had unreported illegal income from narcotics or other sources. In order to develop these
cases fully before seeking an indictment, Dr. Belcher conducted numerous grand jury
investigations lasting up to one year. Upon obtaining an indictment, Dr. Belcher would represent
the United States in court. Dr. Belcher acted as lead counsel in approximately 25 jury trials of up
to one month in length, plus many non-jury trials.
When prosecuting alleged criminal violations of the Internal Revenue Code, Dr. Belcher often
incorporated into an indictment related violations of Title 18 of the United States Code (the
Criminal Code), including mail fraud, 18 U.S.C. §1341; wire fraud, 18 U.S.C. §1343; false
claims, 18 U.S.C. §371; and false statements to the United States, 18 U.S.C. §1001.
At the beginning of his tenure with the United States Department of Justice, from mid-1985 through early
1986, Dr. Belcher spent six months on assignment to the United States Attorney for the Eastern
Judicial District of Virginia, where cases are tried before the famous “Rocket Docket.” During
this assignment, Dr. Belcher prosecuted the full panoply of federal offenses,
ranging from serious traffic offenses and garden variety misdemeanors–all of which fall within
the jurisdiction of the United States when committed within a federal enclave–to major felony
offenses such as drug distribution; Interstate Transportation of Stolen Goods, in violation of 18
U.S.C. §2314; and possession of firearm by a convicted felon, in violation of 18 U.S.C. §922.
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