Case: Conviction for Willful Failure to Pay Over Payroll Taxes Affirmed (3d Cir.) (IRC §7202)

Conviction for willful failure to pay payroll taxes affirmed as district court did not error in excluding expert testimony and giving proper jury instructions, the Third Circuit Court of Appeals held. Taxpayer was convicted for willful failure to pay over payroll taxes. Taxpayer appealed arguing that the district court improperly excluded his expert witness’s testimony and the jury instruction regarding unlawful acts should have stated criminal acts. The expert’s testimony would have only been hearsay and would not have provided the court with any probative value, the appeals court held in affirming the exclusion. Taxpayer attempted to show that his ...