United States v. Boitano, No. 14-10139 (9th Cir. 2015)
Annotate this CaseDefendant appealed his conviction for three felony counts of making a false statement under penalty of perjury on personal income tax returns in violation of 26 U.S.C. 7206(1). The court reversed the convictions because circuit precedent establishes that “filing” is an element of a conviction under section 7206(1), and the government conceded that “the record does not support that the returns here were filed."
Court Description: Criminal Law. The panel reversed convictions for three felony counts of making a false statement under penalty of perjury on personal income tax returns in violation of 26 U.S.C. § 7206(1). The panel held that the convictions must be reversed because circuit precedent establishes that “filing” is an element of a conviction under § 7206(1), and the government now concedes that the record does not support that the returns were filed.
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