United States Eighth Circuit

Defendant's conviction for aiding and assisting in the preparation of false individual income tax returns is affirmed where: 1) the district court did not err in admitting the bank records that had been certified by a bank's custodian of records; 2) by claiming that he did not have knowledge that the representations were false, defendant put the willfulness of his conduct at issue, thus allowing the government to introduce evidence of his intent; and 3) an IRS agent's familiarity with defendant's signature was sufficient to authenticate certain exhibits.

Appellate Information

• Decided 08/05/2010
• Published 08/05/2010

Judges

• Roger L. Wollman

Court

• United States Eighth Circuit

Counsel