United States v. Murphy, No. 15-50023 (9th Cir. 2016)
Annotate this CaseDefendant appealed his conviction and sentence for interfering with the administration of the tax laws in violation of 26 U.S.C. 7212, presenting fictitious financial instruments in violation of 18 U.S.C. 514, and presenting false claims to the United States in violation of 18 U.S.C. 287. The court concluded that the evidence was sufficient to preclude a judgment of acquittal on the section 514 counts. Because, however, it was not so overwhelming that it negated the prejudice flowing from the lack of any instruction that the financial instruments in question had to be issued “under the authority of the United States,” the court remanded for a new trial. The court also concluded that it was not error for the district court not to instruct the jury that an attempt to reduce tax liability is not a “claim” within the meaning of section 287; the section 7212 charge was timely; the court agreed with the Fourth Circuit that a charge under section 7212 is timely so long as it is returned within six years of an affirmative act of evasion, even if the evasion first began outside the period; the section 7212(a) charge was not duplicitous; and, even if the government’s rebuttal summation had been improper, it was harmless. Accordingly, the court affirmed in part, vacated in part, and remanded.
Court Description: Criminal Law. The panel affirmed a defendant’s conviction by jury trial for interfering with the administration of the tax laws and presenting false claims to the United States, and vacated his conviction for presenting fictitious financial instruments, in violation of 18 U.S.C. § 514. The panel concluded that the evidence was sufficient to preclude a judgment of acquittal on the § 514 counts. Nonetheless, reviewing the district court’s jury instructions for plain error, the panel held that the evidence was not so overwhelming that it negated the prejudice flowing from the lack of any instruction that the financial instruments in question had to be issued “under the authority of the United States.” Accordingly, the panel vacated the conviction on the § 514 counts. Affirming as to other counts, the panel held that the district court did not err in failing to instruct the jury that an attempt to reduce tax liability is not a “claim” within the meaning of 18 U.S.C. § 287. The panel held that the charge for interfering with the administration of the tax laws in violation of 26 U.S.C. § 7212(a) was timely. Agreeing with the Fourth Circuit, the panel held that an interference charge, like a charge of tax evasion under § 7201, is timely so long as it is returned within six years of an act of interference. The UNITED STATES V. MURPHY 3 panel also held that the § 7212(a) charge was not duplicitous and that the government’s rebuttal summation was proper. The panel vacated the § 514 convictions and affirmed the others. It vacated the district court’s judgment and remanded for a new trial on the § 514 counts, as well as for resentencing upon either the completion of the new trial or the government’s election to dismiss those counts.
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