United States v. Takesian, No. 18-1140 (1st Cir. 2019)
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The First Circuit affirmed Defendant's conviction of four counts of filing false tax returns and one count of attempting to obstruct the internal-revenue laws and the sentence imposed in connection with the conviction, holding that there was no error or plain error in the proceedings below.
Specifically, the First Circuit held (1) the trial judge did not commit plain error by admitting for impeachment purposes a false-statement conviction Defendant incurred in 2006; (2) Defendant failed to meet his burden of proving that any error in the jury instructions affected his substantial rights; and (3) the trial judge did not err by imposing a $286,433 restitution amount recommended by the probation officer in her pre-sentence report.
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