United States Second Circuit

Tax preparer's conviction on 16 counts of aiding and assisting in the preparation of false federal income tax returns is affirmed, except with respect to certain aspects of the sentence which are vacated and remanded, where: 1) sentence exceeded the range authorized by statute; 2) restitution order did not determine whether the State and the City of New York were victims entitled to restitution, and if so, how much; 3) order wrongfully included payments already made by the individual taxpayer-clients to the Internal Revenue Service; and 4) order wrongfully included losses associated with a tax return that did not serve as a basis for any of the 16 counts of conviction.

Appellate Information

• Decided 12/20/2011
• Published 12/20/2011

Judges

• Jose A. Cabranes

Court

• United States Second Circuit

Counsel

• For Appellant:
  
• Amanda Hector, Edward S. Zas