305 371-8101

Tax Attorney Convicted of Tax Scheme for Client's Not to Pay Tax On Litigation Settlement

U.S. v. Jewell,  614 F.3d 911  (8th Cir 2011)

Defendant was convicted in the United States District Court for the Eastern District of Arkansas under 26 USC 7201 and 18 USC 2 of aiding and abetting tax evasion.  Defendant appealed.
The Court found that a witness's invocation in the presence of the jury of the Fifth Amendment privilege against self-incrimination, if error, was invited by defendant. The Court further found that the admission of evidence of a separate tax evasion scheme involving defendant was permissible under 404(b) to show intent. The evidence was sufficient to show a tax deficiency involving the taxpayers, and the taxpayers' eventual payment of their tax deficiency did not exonerate defendant.
    The Jencks Act did not require the government to turn over material that did not pertain to the subject matter of an Internal Revenue Service agent's testimony. The conviction was affirmed.

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