United States v. Farr, No. 11-6294 (10th Cir. 2012)
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Defendant Skoshi Farr was convicted by a jury of violating 26 U.S.C. 7201 for willfully failing to pay a trust fund recovery penalty that the Internal Revenue Service assessed against her after she, as the manager of an alternative medical clinic, failed to pay quarterly employment taxes owed by the clinic. Defendant appealed her conviction, contending she was denied her Sixth Amendment right to a fair trial by the district court's rulings which permitted the admission of certain Rule 404(b) evidence. She also contended the district court erred in denying her motion for judgment of acquittal, which argued that the government's evidence was insufficient to support a conviction, and in denying her motion to dismiss the indictment for failure to charge the offense under the appropriate statute. Finally, Defendant contended her prosecution in this case was barred by the Double Jeopardy Clause as a result of the government's prior unsuccessful prosecution. Upon review of the case and the applicable statutory authority, the Tenth Circuit concluded that Defendant's arguments lacked merit, and affirmed her conviction.
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