United States Second Circuit

Conviction for tax offenses and health care fraud is affirmed where: 1) the government presented sufficient evidence to support defendant's conviction for income tax evasion and health care fraud; 2) defendant's conviction for willful failure to file timely income tax returns and willful failure to pay tax did not violate the Fifth Amendment privilege against self incrimination as the pendency of a government investigation does not give a taxpayer a Fifth Amendment option to fail to file a tax return; 3) defendant did not provide sufficient evidence to support his allegations of prosecutorial misconduct; 4) the court did not err in refusing to give jury instruction defendant requested; and 5) the court did not err in in sentencing calculations.

Appellate Information

• Decided 04/09/2009
• Published 04/09/2009

Judges

• KEARSE, Circuit Judge:, Before:  KEARSE, SACK, and KATZMANN, Circuit Judges.

Court

• United States Second Circuit

Counsel

• For Appellees:
  
• Stanley J. Okula, Jr., Assistant United States Attorney, New York, New York (Michael J. Garcia, United States Attorney for the Southern District of New York, Katherine Polk Failla, Assistant United States Attorney, New York, New York, on the brief), for Appellee., Jared J. Scharf, White Plains, New York (Adam L. Scharf, White Plains, New York, Michael T. Sullivan, Riconda & Garnett, Valley Stream, New York, on the brief), for Defendant-Appellant.