State v. Fields

Citations

• 2017 Ohio 400

Syllabus

In prosecution for failure to pay city income taxes, trial court did not err in denying defendant's motion to dismiss the complaint defendant's argument that the income was a gift, rather than nonemployee compensation, was a genuine issue for trial that was not properly raised in a pretrial motion to dismiss. Trial court did not err in finding defendant guilty on her no contest plea. Trial counsel did not render ineffective assistance by failing to assist defendant in obtaining an amended 1099-Miscellaneous Income form, by failing to seek a continuance, by failing to offer additional facts and circumstances regarding her indigence after the no contest plea, and by stipulating to there being sufficient facts and circumstances upon which to find her guilty. However, counsel rendered ineffective assistance by raising the nature of the income in a pretrial motion, counseling defendant to plead no contest, and failing to contest the willfulness of her nonpayment at trial. Judgment reversed, and case remanded for further proceedings.