United States Third Circuit

In a consolidated criminal appeal arising out of a large tax fraud conspiracy, which involved filing false tax returns that claimed refunds pursuant to the Telephone Excise Tax Refund (TETR), the First Time Home Buyer Credit (FTHBC), or the American Opportunity Tax Credit (AOTC), the convictions and sentences are affirmed where the court clarifies the mental states required of the payor and payee to uphold a conviction for Hobbs Act extortion under color of official right.

Appellate Information

• Decided 07/10/2015
• Published 07/10/2015

Judges

• KRAUSE

Court

• United States Third Circuit

Counsel