United States v. Jimenez, No. 22-2090 (2d Cir. 2024)
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The case pertains to Ariel Jimenez, who owned and operated a tax preparation business in Bronx, New York. Between 2009 and 2015, Jimenez led a large-scale tax fraud and identity theft scheme, purchasing stolen identities of children to falsely claim them as dependents on clients' tax returns. Through this scheme, Jimenez obtained millions of dollars, which he laundered by structuring bank deposits, investing in real estate properties, and transferring the properties to his parents and limited liability companies. Following a jury trial, Jimenez was convicted of conspiracy to defraud the United States with respect to tax-return claims, conspiracy to commit wire fraud, aggravated identity theft, and money laundering.
On appeal, Jimenez raised two issues. First, he claimed that the district court’s jury instruction regarding withdrawal from a conspiracy was erroneous. Second, he alleged that the evidence supporting his conspiracy convictions was insufficient. The United States Court of Appeals For the Second Circuit affirmed the conviction. The court held that the district court’s jury instruction on withdrawal from a conspiracy was a correct statement of the law and that the evidence supporting Jimenez's conspiracy convictions was sufficient. The court found that Jimenez had failed to effectively withdraw from the conspiracy as he continued to benefit from it.
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