United States v. Saleem Naazir Hakim

── United States v. Saleem Naazir Hakim ── Court: Court of Appeals for the Eleventh Circuit Date: April 21, 2026 Category: NEW USCA11 Case: 24-12392 Document: 59-1 Date Filed: 04/21/2026 Page: 1 of 8 NOT FOR PUBLICATION In the United States Court of Appeals For the Eleventh Circuit ____________________ No. 24-12392 Non-Argument Calendar ____________________ UNITED STATES OF AMERICA, Plaintiff-Appellee, versus SALEEM NAAZIR HAKIM, a.k.a. Saleem Hakim, Defendant-Appellant. ____________________ Appeal from the United States District Court for the Northern District of Georgia D.C. Docket No. 1:18-cr-00126-MLB-RGV-1 ____________________ Before WILLIAM PRYOR, Chief Judge, and ABUDU and ANDERSON, Circuit Judges. PER CURIAM: USCA11 Case: 24-12392 Document: 59-1 Date Filed: 04/21/2026 Page: 2 of 8 2 Opinion of the Court 24-12392 Saleem Naazir Hakim appeals his convictions for failure to file tax returns and tax evasion. See 26 U.S.C. §§ 7201, 7203. He con- tends that the district court plainly erred by admitting his probation officer’s testimony and incriminating evidence that he was alleg- edly compelled to disclose while on supervised release. He also contends that the district court plainly erred by failing to conduct a hearing, see Kastigar v. United States, 406 U.S. 441, 460 (1972), to en- sure that the prosecution relied on sources wholly independent of his compelled disclosures. We affirm. I. BACKGROUND In 2018, the government filed an information charging Ha- kim with “willfully fail[ing] to make and file with the Internal Rev- enue Service . . . an income tax return for each of the calendar years” 2011, 2012, and 2013, despite knowing that “he and his spouse had and received gross income in excess of the minimum filing threshold.” See 26 U.S.C. § 7203. He proceeded to trial pro se and was convicted on all counts. The district court sentenced him to 21 months of imprisonment followed by a year of supervised release. The conditions of his supervised release required him to “make a full and complete disclosure of [his] finances and submit to an audit of [his] financial documents, at the request of [his] pro- bation officer.” Hakim appealed his conviction, completed his custodial sen- tence while the appeal was pending, and began his term of super- vised release. Later that month, his probation officer emailed him USCA11 Case: 24-12392 Document: 59-1 Date Filed: 04/21/2026 Page: 3 of 8 24-12392 Opinion of the Court 3 and requested several documents, including a financial investiga- tion packet, due November 20, 2020. Three days after the deadline, Hakim notified his probation officer that he intended to consult his counsel about “some of the provisions outlined in the financial doc- uments.” Hakim later submitted a “Notice of Non-Consent,” stating that, after reviewing the financial documents, he was “Under Pro- test,” and he questioned whether he could be compelled to provide self-incriminating information under penalty of perjury. The next day, his probation officer called and warned him that if he refused to provide the required financial information, he would “end [] up in cour