Case: Tax Preparers Not Entitled to Acquittal, New Trial Because Evidence Supported Original Verdict, No Prejudicial Error (S.D. Miss.) (I.R.C. §7206)

The evidence against the defendants, tax preparers convicted of conspiracy to commit tax fraud and aiding or assisting tax fraud, was overwhelming and there was no prejudicial error at trial, a district court held, denying the defendants’ motions for a judgment of acquittal and for a new trial. The defendants had been convicted at trial of conspiring to commit tax fraud by preparing false returns that inflated refunds due to taxpayers. Defendants challenged the sufficiency of the evidence presented at trial and claimed that some evidence offered at trial constituted a prejudicial error. The court rejected these arguments. The evidence ...