Conviction For Aiding And Assisting In The Preparation Of False Tax Returns Upheld
In US v. Davis, No. 08-20844, the Fifth Circuit affirmed defendant’s conviction for aiding and assisting in the preparation of false tax returns, holding that 1) the IRS did not reject the Forms 1040 defendant prepared based on the language he added to them, and thus the Forms 1040 were valid, though fraudulent, tax returns; and 2) defendant failed to demonstrate how the district court’s failure to give him accommodations that were never requested affected his substantial rights....