United States Fifth Circuit

Defendant's tax fraud conviction is affirmed where: 1) a rational jury could find that a fax sent by a participant in defendant's investment program updating her contact information in anticipation of future payments was an important part of "lulling" participants into believing that defendant's investment scheme was a legal, secure financial program; 2) defendant did not show that his behavior advising and advocating tax evasion to participants should be entitled to First Amendment protection; and 3) defendant was at the very least on notice that the IRS expected him to pay taxes on his income from the operation.

Appellate Information

• Decided 01/26/2010
• Published 01/26/2010

Judges

• EMILIO M. GARZA, Circuit Judge:, Before KING, GARZA, and HAYNES, Circuit Judges.

Court

• United States Fifth Circuit

Counsel