United States v. Batts, 2020 U.S. Dist. LEXIS 43336 (March 12, 2020)

Court Denies Tax Preparer's Motions for Judgment of Acquittal and New Trial

Defendant was indicted on one count of conspiracy to defraud the United States in violation of 18 U.S.C. § 371 and five counts of aiding and assisting in the preparation of false federal income tax returns in violation of 26 U.S.C. § 7206(2). (Indictment, ECF No. 1.) Trial began on September 11, 2019. The Government's evidence at trial consisted of testimony from witnesses, such as IRS agents and taxpayers whose returns were prepared by Defendant, as well as various records, including income tax returns, a recording of Defendant preparing a tax return for an undercover agent, and Form 1098-Ts recovered from Defendant's computer. After the Government rested, Defendant moved for a judgment of acquittal on Counts One through Six of the Indictment. (Tr. IV 753:4-17, ECF No. 97.) The Court reserved decision on the motion. (Tr. IV 755:12-14.) Defendant then rested without calling any witnesses. (Tr. IV 758:18-19.) The trial ended on September 17, 2019. (Tr. V 919:21-22, ECF No. 98.) That same day, the jury returned a verdict of guilty on Counts One through Six. (Tr. V 921:3-25.)

The trial court denied Batts' motions for judgment of acquittal and new trial.

United States v. Batts, 2020 U.S. Dist. LEXIS 43336 (March 12, 2020)

 

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