United States Tenth Circuit

A conviction for conspiracy arising from defendant's tax preparation business, which prepared returns for clients of a company involved in a tax fraud scheme, is affirmed over claims that: 1) the district court provided erroneous jury instructions; 2) the superceding indictment was insufficient and was constructively amended; and 3) it was error to allow an IRS agent to testify in the form of legal conclusions applied to the facts of the case.

Appellate Information

• Decided 08/12/2008
• Published 08/13/2008

Judges

• McKAY, Circuit Judge., Before MURPHY, McKAY, and BALDOCK, Circuit Judges.

Court

• United States Tenth Circuit

Counsel

• For Appellees:
  
• Lawrence J. Leigh, Parsons Behle & Latimer, Salt Lake City, UT, for Defendant-Appellant., Mark S. Determan, Attorney, Tax Division, United States Department of Justice, Washington, DC, (Troy A. Eid, United States Attorney, of Counsel;  Nathan J. Hochman, Assistant Attorney General;  and Alan Hechtkopf, Attorney, Tax Division, United States Department of Justice, Washington, DC, with him on the brief) for Plaintiff-Appellee.