United States Ninth Circuit

Convictions for three felony counts of making a false statement under penalty of perjury on personal income tax returns in violation of 26 U.S.C. section 7206(1) are reversed where circuit precedent establishes that "filing" is an element of a conviction under section 7206(1) and the government now concedes that the record does not support that the returns were filed.

Appellate Information

• Decided 08/12/2015
• Published 08/12/2015

Judges

• Christen

Court

• United States Ninth Circuit

Counsel