United States v. Ulloa, No. 13-1577 (1st Cir. 2014)Annotate this Case
After a jury trial, Appellant, who provided tax preparation and filing services, was convicted of ten counts of submitting fraudulent federal tax returns to the Internal Revenue Service (IRS). The First Circuit affirmed, holding that the district court did not err by (1) finding that an instruction preventing the jury from considering a co-worker’s criminal conduct as propensity evidence under Fed. R. Evid. 404(b) was harmless error; (2) declining to strike the summary testimony of a certain IRS agent; and (3) refusing to grant Appellant’s motion for acquittal on Count Eight, which involved a tax return filed on behalf of George Melo, pursuant to Fed. R. Crim. P. 29.