Opinion ID: 2735150
Heading Depth: 3
Heading Rank: 3

Heading: Lombardo’s Appeal as to the Tax Evasion Counts

Text: Lombardo argues that the evidence was not sufficient to support his conviction on counts 8, 10, 12, 14, and 15 for tax evasion.2 He claims that the evidence shows mere delay in the payment of taxes and his use of lawful avenues throughout. According to the jury instructions, for a guilty verdict on the tax evasion counts, the government had to prove beyond a reasonable doubt: A federal income tax was due and owing from the defendant for the calendar year charged. The defendant attempted to evade or defeat this tax or payment thereof as detailed in the superseding indictment. And in attempting to evade or defeat such tax or the payment thereof, the defendant acted willfully. The government proved through Morgan’s testimony that Lombardo owed taxes for all calendar years charged and that he attempted to evade taxes by either incorrectly reporting his taxes (1993) or not filing tax returns (2003-2006). It also proved through Yurick’s testimony 2 Count 8 was based on Lombardo’s 1993 tax deficiency; while counts 10, 12, 14, 15 were based on 2003, 2004, 2005, and 2006, respectively. - 14 - Case Nos. 12-4056; 4060 United States v. Lombardo and Barkus that Lombardo acted willfully when he had his tax liability discharged by the bankruptcy court without properly reporting his assets and income, preventing the bankruptcy court from accurately determining his financial situation.