305 371-8101

Taxpayer Convicted of Tax Evasion

U.S. v. Suarez, 2010-1 U.S.T.C. P50,215 (11th Cir. 2010)

Sorga Suarez appealed her conviction for tax evasion (7201) and the 48 month sentence.

Counsel for Suarez alleged that the court erred by giving an inadequate limiting instruction as to the proper use of uncharged conduct.

The Court permitted the government to introduce letters reflecting that Suarez had run a school and submitted false student financial aid applications.

The Court instructed the jury that the letters were not proof of any other wrong doing but, were introduced solely to prove the indicted offenses.

Suarez argued that this instruction improperly permitted the jury to convict her solely on the letters.      

The Court found that Suarez had failed to establish that her substantive rights had been effected.  The conviction and sentence were affirmed.

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