United States Third Circuit

Convictions for conspiracy to defraud the IRS are affirmed where: 1) materiality is an essential element of the charged 18 U.S.C. section 286 offense, but is not required to show a section 287 violation; 2) despite the fact that the indictment did not use the term material, it sufficiently alleged facts that warrant an inference of materiality and 3) the deficiency in the jury instructions as to materiality was harmless error.

Appellate Information

• Argued 01/28/2009
• Decided 08/18/2009
• Published 08/18/2009

Judges

• Before: SCIRICA, Chief Judge, AMBRO, and SMITH, Circuit Judges.

Court

• United States Third Circuit

Counsel

• For Appellant:
  
• Daniel I. Siegel, Esq. (Argued), Office of the Federal Public Defender, Wilmington, DE, for John Saybolt., Andrew F. Erba, Esq. (Argued), Williams, Cuker & Berezofsky, Philadelphia, PA, for Kenneth Welch., Pamela Foa (Argued), Office of the United States Attorney, Philadelphia, PA, for the United States of America.