Opinion ID: 151911
Heading Depth: 2
Heading Rank: 2

Heading: Admission of Tax Return Information

Text: Mitchell argues that the district court abused its discretion by admitting his tax return information. He claims that the tax return information was not relevant and that any probative value was outweighed by the potential prejudicial effect. We review the district court's ruling on the admissibility of evidence for abuse of discretion. United States v. Chase, 451 F.3d 474, 479 (8th Cir.2006). Evidence is relevant if it has any tendency to make the existence of any fact that is of consequence to the determination of the action more probable or less probable than it would be without the evidence. Fed. R.Evid. 401. All relevant evidence is admissible, but relevant evidence may be excluded when its probative value is substantially outweighed by the danger of unfair prejudice. Fed.R.Evid. 402, 403. The district court overruled Mitchell's objection, stating that the tax information was relevant to show a plan to conceal the transactions and that its relevance appeared to outweigh the potential prejudicial effects. Failure to file tax returns is relevant to the existence of, and a defendant's participation in, a money laundering conspiracy. United States v. Mangual-Santiago, 562 F.3d 411, 429 (1st Cir.), cert. denied, ___ U.S. ___, 130 S.Ct. 293, 175 L.Ed.2d 196 (2009). The tax information was thus relevant to the government's assertion that Mitchell was engaged in a conspiracy to launder money. Mitchell has not shown that the danger of unfair prejudice substantially outweighed the probative value of the tax information. Accordingly, the district court did not abuse its discretion by admitting the tax information into evidence.