United States Sixth Circuit

In a tax fraud case, defendant's conviction and sentence is affirmed where: 1) there was sufficient evidence of the materiality of the false statements and of the defendant's responsibility for submitting fraudulent tax returns; 2) the testimony of an investigative analyst was admissible as it was limited to "constructing the sequence of events" in the investigation and did not directly implicate the defendant in criminal activity, nor discuss character or prior bad acts by defendant in such a way where its prejudicial effect outweighed its probative value; 3) no plain error occurred in instructing the jury that they could consider the violation of IRS rules and regulations in deciding whether or not a crime was committed; and 4) the sentence imposed was reasonable.

Appellate Information

• Decided 04/24/2008
• Published 04/24/2008

Judges

• Before:  RYAN, SILER, and COLE, Circuit Judges.

Court

• United States Sixth Circuit

Counsel

• For Appellees:
  
• ARGUED:  Arthur E. Quinn, The Bogatin Law Firm, PLC, Memphis, Tennessee, for Appellant.  Stuart J. Canale, Assistant United States Attorney, Memphis, Tennessee, for Appellee.   ON BRIEF:  Arthur E. Quinn, The Bogatin Law Firm, PLC, Memphis, Tennessee, for Appellant.  Stuart J. Canale, Assistant United States Attorney, Memphis, Tennessee, for Appellee.