United States Fifth Circuit

Defendant's conviction for aiding and assisting in the preparation of false tax returns is affirmed where: 1) the IRS did not reject the Forms 1040 defendant prepared based on the language he added to them, and thus the Forms 1040 were valid, though fraudulent, tax returns; and 2) defendant failed to demonstrate how the district court's failure to give him accommodations that were never requested affected his substantial rights.

Appellate Information

• Decided 04/13/2010
• Published 04/13/2010

Judges

• JENNIFER W. ELROD, Circuit Judge:, Before DeMOSS, ELROD and HAYNES, Circuit Judges.

Court

• United States Fifth Circuit

Counsel

• For Appellant:
  
• Alan L. Hechtkopf, Supervisory Atty., U.S. Dept. of Justice, Tax Div., Jennifer Levin Eichhorn, U.S. Dept. of Justice, Civ. Rights Div.-App. Section, Washington, DC, James Lee Turner, Asst. U.S. Atty., Houston, TX, for U.S., Joe Alfred Izen, Jr., Bellaire, TX, for Davis.