Opinion ID: 425941
Heading Depth: 2
Heading Rank: 3

Heading: Charge on Intent

Text: 65 The final jury charge objections deal with the issue of intent in two particulars. First, Moon objects to the if-then formulation contained in the following instruction: 66 If you find that Moon provided the person who prepared the tax return with full and honest information as to his income and that Moon then adopted, signed and filed the tax returns as prepared in the belief that the return contained the full and honest information he had provided to the preparers regarding income, then you must find defendant Moon not guilty. 67 (emphasis added). This objection is rather surprising, in light of the fact that the defendant requested the following charge: 68 If you find Rev. Moon and his representatives acted in good faith in providing the information that they believed to be relevant to the determination of Rev. Moon's tax liability and that they responded fully and candidly to Peat, Marwick's requests for additional information relating to the Chase accounts, then you must find defendant Rev. Moon not guilty of the false return counts for 1974 and 1975. 69 (emphasis added). Needless to say, the defendant cannot now be heard to complain of the same if-then formulation he requested. In fact, this requested language was preceded by a sentence which shifted the burden of proof even more emphatically to the defendant than did the charge given by the court. 70 Second, the intent charge gave the jury factors to consider in evaluating defendant's state of mind. Among those mentioned as an affirmative act designed to conceal consciousness of wrongdoing was dealing in cash. Moon claims that dealing in cash is a common practice in the Orient and could not, therefore, be interpreted as evidence of intent to conceal. In tax fraud cases evidence tending to show misconduct through extensive dealings in cash is properly admitted into evidence, see United States v. White, 417 F.2d 89, 92 (2d Cir.1969), cert. denied, 397 U.S. 912, 90 S.Ct. 910, 25 L.Ed.2d 92 (1970). It is, therefore, properly chargeable. And, in any event, the dealing in cash language was immediately followed by a balancing charge that openness in conduct could give rise to the inference that the taxpayer believed he had done nothing wrong and had nothing to hide. 6 IV MISCELLANEOUS ISSUES A. Selective Prosecution 71 Both appellants contend that the prosecution mounted against them was impermissibly motivated by hostility toward their religion and that the district court erred in denying their request for discovery and a hearing on the issue of selective prosecution. In this Circuit, a defendant who advances a claim of selective prosecution must do so in pretrial proceedings, see United States v. Taylor 562 F.2d 1345, 1356 (2d Cir.), cert. denied, 432 U.S. 909, 97 S.Ct. 2958, 53 L.Ed.2d 1083 (1977). The person asserting such a claim bears the burden of establishing prima facie both: 72 (1) that, while others similarly situated have not generally been proceeded against because of conduct of the type forming the basis of the charge against him, he has been singled out for prosecution, and (2) that the government's discriminatory selection of him for prosecution has been invidious or in bad faith, i.e., based upon such impermissible considerations as race, religion, or the desire to prevent his exercise of constitutional rights. 73 United States v. Berrios, 501 F.2d 1207, 1211 (2d Cir.1974). No evidentiary hearing or discovery is mandated unless the district court, in its discretion, see id. at 1212, finds that both prongs of the test have been met. See United States v. Ness, 652 F.2d 890, 892 (9th Cir.), cert. denied, 454 U.S. 1126, 102 S.Ct. 976, 71 L.Ed.2d 113 (1981); United States v. Catlett, 584 F.2d 864, 866 (8th Cir.1978); Berrios, 501 F.2d at 1211. We cannot say on this record that the district court abused its discretion in holding that appellants failed to demonstrate the necessary factual predicates for their claim of selective prosecution. 74 The only evidence offered pretrial in support of appellants' assertion of selective prosecution was to the effect that Congress had previously conducted an investigation into Korean-American relations (Koreagate), that such investigation had touched upon the Unification Church, and therefore that the government's prosecution of Moon could be seen to have stemmed from impermissible religious and/or political hostility. No other evidence was submitted in support of the motion. The proof before the trial court was wholly insufficient to mandate further inquiry or a hearing and the court's rejection of the claim of selective prosecution at that point was clearly proper. 75 Following the trial, and in an arguably untimely manner, appellants submitted additional evidence of selective prosecution. Specifically, they presented affidavits from four individuals who, while disavowing any knowledge of the government's motive in this case, asserted that they held church funds in their own names and did not pay taxes on interest earned on the funds. Moon also submitted a copy of a letter from United States Senator Robert Dole to the IRS requesting that it look into the Unification Church's tax exempt status. While acknowledging that Moon's status as a highly visible, religious leader may well have led to the audit of his tax returns, the district court reasoned that the government's decision to institute criminal rather than civil charges was a wholly separate decision and that the additional evidence of improper prosecutorial motive submitted by appellants still failed to satisfy the requirements of Berrios. We need not decide here whether appellants' post-trial submission of evidence regarding selective prosecution was too late; even considering that evidence, the district court correctly concluded that it was insufficient to meet the Berrios standard. 76 With respect to the first requirement of Berrios --proof that others similarly situated have not been prosecuted--the four above-mentioned affidavits of other church leaders did not adequately prove Berrios' first prong for two reasons. First, the government's theory against Moon was that the funds he held were his own personal property and that therefore any interest earned on the funds was taxable to him. By contrast, the submitted affidavits describe situations involving persons who claim to hold church funds, as opposed to personal funds, in their own names and pay no taxes on interest earned by the funds. While Moon still contends that the funds he held were church property, at the time of this post-trial motion the jury had squarely rejected this theory. Second, this case also involved charges of perjury and obstruction of justice. Reference to these charges is totally ignored in appellants' analysis of whether similarly situated individuals have been prosecuted. In short, appellants simply failed to provide the necessary prima facie evidence that others similarly situated have not been prosecuted. 77 As for the second prong of Berrios --proof that the government's decision to prosecute was based on impermissible considerations of race and/or religion--appellants rely heavily on the above-mentioned letter from Senator Robert Dole to the IRS. That letter merely requested an audit of the Unification Church's tax exempt status. It did not request an audit of Moon's personal tax status, suggest that he be criminally prosecuted, or indicate any racial or religious bias. Thus, we fail to see how the letter can be said to constitute prima facie evidence that the decision to prosecute Moon was the product of an impermissible motive. Appellants have therefore failed to satisfy either prong of Berrios. 78 We recognize that Moon is a controversial public figure who has been subjected to extensive media attention, much of it critical, and that his church may perhaps be viewed by the general public in an unfavorable light. These facts naturally tend to foster suspicion that the motive behind this prosecution might have been improper. That naked suspicion cannot serve as a substitute for the evidentiary showing mandated by Berrios. This case is not the first occasion when a controversial political or religious figure has been criminally prosecuted; and if history teaches us anything, plainly, it will not be the last. By their very nature, such highly visible cases will always engender some suspicion with respect to the government's bona fides. But to engage in a collateral inquiry respecting prosecutorial motive, there must be more than mere suspicion or surmise. If a judicial inquiry into the government's motive for prosecuting could be launched without an adequate factual showing of impropriety, it would lead far too frequently to judicial intrusion on the power of the executive branch to make prosecutorial decisions. Unwarranted judicial inquiries would also undermine the strong public policy that resolution of criminal cases not be unduly delayed by litigation over collateral matters. B. Interpreters Act 79 The next issue raised concerns the Court Interpreters Act of 1978, 28 U.S.C. Sec. 1827 (Supp. V 1981). It provides in pertinent part that: 80 The presiding judicial officer ... shall utilize the services of the most available certified interpreter ... in any criminal or civil action initiated by the United States in a United States district court ... if the presiding judicial officer determines ... that [a] party (including a defendant in a criminal case), or a witness who may present testimony in such action-- 81 (1) speaks only or primarily a language other than the English language; or 82 (2) suffers from a hearing impairment (whether or not suffering also from a speech impairment) 83 so as to inhibit such party's comprehension of the proceedings or communication with counsel or the presiding judicial officer, or so as to inhibit such witness' comprehension of questions and the presentation of such testimony. 84 28 U.S.C. Sec. 1827(d) (Supp. V 1981). The Act further provides that persons, other than witnesses, may waive, with the court's permission, their entitlement to a court-appointed interpreter and use their own translator instead. 28 U.S.C. Sec. 1827(f) (Supp. V 1981). 85 During pretrial proceedings, Moon moved pursuant to Sec. 1827(f) to waive the use of a court-appointed interpreter and to employ instead his own personally-selected translator. The district court ruled that Moon was free to use the interpreter of his own choice for purposes of translating the proceedings of the trial to him; but, that if Moon elected to testify, his testimony would have to be translated by a court-appointed, certified interpreter. Moon elected not to testify at his own trial. 86 While it was not argued below that the use of a court-appointed translator would impinge upon Moon's ability to communicate effectively with the jury, he now argues that the district court incorrectly construed Sec. 1827(f) to preclude him from waiving the use of an appointed interpreter if and when he elected to testify. Specifically, he asserts that if he had testified, he would have been a party-witness, that a party-witness is not a witness within the meaning of Sec. 1827(f), and that he therefore should have been allowed to waive the use of a court-appointed interpreter. 87 Moon's premise--that party-witnesses are somehow different from other witnesses for purposes of Sec. 1827(f)--is untenable. The express language of subsection (f) makes no such distinction. While Sec. 1827(d) does refer to parties and witnesses separately, this language does not create a distinction that must be carried over to subsection (f). The legislative history of Sec. 1827(f) indicates that its purpose was to prevent parties from using untrustworthy translators. For example, the House Judiciary Committee Report in discussing the waiver provision refers to the danger of allowing an individual to waive use of a certified interpreter and then to substitute their own personal interpreter [which] might create an opportunity for a party to use an unscrupulous interpreter. H.R.Rep. No. 95-1687, 95th Cong., 2d Sess. 5, reprinted in 1978 U.S.Code Cong. & Ad.News 4652, 4656. (emphasis added). To interpret the Sec. 1827(f) term witness so narrowly as not to include party-witnesses, as Moon now suggests, would seriously undermine Congress's scheme of using independent interpreters to insure accurate translations. Thus, the district court correctly ruled that under Sec. 1827(f), if Moon elected to testify, he would have to speak through a certified, court-appointed interpreter. 88 Moon further argues that requiring him to testify through a court-appointed interpreter impermissibly burdened his Fifth and Sixth Amendment rights to present a full defense. Citing Brooks v. Tennessee, 406 U.S. 605, 92 S.Ct. 1891, 32 L.Ed.2d 358 (1972), he asserts that by depriving him of the opportunity to testify through an interpreter of his own choosing, the district court unconstitutionally restricted his decision as to whether or not he would testify. Brooks dealt with a state requirement that a defendant choosing to testify must testify at the beginning of the defense case before any other testimony is heard. This restriction is different from that now at issue. By forcing a defendant to decide whether he will testify at a point in the trial where a realistic assessment of the value of his testimony is difficult, the condemned state provision in Brooks restricted the privilege to remain silent because it put the defendant at an unfair tactical disadvantage in deciding whether to exercise his privilege. Id. at 610-11, 92 S.Ct. at 1894. The Interpreters Act does not make the assertion of the privilege similarly costly; it simply ensures that whatever testimony a defendant gives is honestly reported. 89 Moreover, even were requiring Moon to use a court-appointed interpreter to be viewed as some restriction on his ability to present a full defense, we observe that not all restrictions on a defendant's right to testify are per se impermissible. See e.g., United States v. Bifield, 702 F.2d 342, 350 (2d Cir.), cert. denied, --- U.S. ----, 103 S.Ct. 2095, 77 L.Ed.2d 304 (1983). For example, certain evidentiary and procedural restrictions are sanctioned where reasonably necessary to the achievement of a fair trial. See id. There is no evidence here that use of a court-appointed interpreter would have been unfair to Moon and he has not suggested why it would have been. We regard Sec. 1827 as reasonably designed to further the legitimate public interest in the fair administration of criminal trials. Such interest necessarily requires accurate and unbiased translations of trial testimony. Since the statute does not force a defendant who elects to testify to do so at any unfair disadvantage, we hold that the district court's application of Sec. 1827 did not impermissibly restrict Moon's constitutional right to present a full defense. C. Evidentiary Problems 90 Both defendants raise questions regarding the admissibility of certain evidence at trial. Moon contends that the district court erred in allowing the government to introduce various immigration documents as similar act evidence. Kamiyama complains that the prejudice created by this evidence infected his trial by spilling over. Additionally, Kamiyama challenges the admission during the government's rebuttal of evidence concerning his failure to file income tax returns in 1973 and 1974. Finally, both defendants claim that the government presented improper evidence to the jury regarding the religious practices of the Unification Church which they claim permitted them to be tried by religious innuendo. 91 After the defense rested, the government introduced documents relating to Moon's and his wife's applications for permanent residence in the United States. Contained in these documents were what the government maintained were false representations concerning the Moons' income for 1972 and 1973. The government argued that such evidence was probative of Moon's intent and knowledge because it was relevant on the question of absence of mistake regarding the preparation of the tax returns. 92 We acknowledge the long held view of this Circuit that the trial judge is in the best position to weigh competing interests in deciding whether or not to admit certain evidence. See United States v. Birney, 686 F.2d 102, 106 (2d Cir.1982). Absent an abuse of discretion, the decision of the trial judge to admit or reject evidence will not be overturned by an appellate court. Id. In reviewing the district court's determination we turn to Federal Rule of Evidence 401 which states that relevant evidence means evidence having 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. The government argues now, as it did at trial, that the submission of false immigration documents was relevant to Moon's intent in filing the false tax returns. We do not see how the submission of the false immigration papers to the Immigration and Naturalization Service in one instance is relevant to the defendant's intent to submit unrelated false papers to the IRS in another. Cf. United States v. Halper, 590 F.2d 422, 432 (2d Cir.1978) (submission of false tax return not relevant as to whether defendant intended to submit false Medicaid claims, and vice versa). Admission of this irrelevant evidence constituted an abuse of the trial court's discretion. Nevertheless, in light of the strong evidence relating to Moon's intent to file false tax returns, see Section IIA. (2) supra, the error must be deemed harmless. See United States v. Quinto, 582 F.2d 224, 235 (2d Cir.1978). 93 With respect to Kamiyama's claim of spillover, the trial court's charge contained the cautionary instruction that the immigration documents were to have no bearing on the case against [Kamiyama]. This instruction, coupled with the fact that the government made no claim that Kamiyama had any connection with the Moons' immigration papers, was sufficient to safeguard adequately against impermissible prejudice. See United States v. Reed, 639 F.2d 896, 907 (2d Cir.1981). 94 Kamiyama's major claim of evidentiary error relates to the admission of an IRS certificate indicating that there was no record of Kamiyama having filed federal income tax returns for the years 1973 and 1974. It was the government's contention that the certificate was relevant on the issue of Kamiyama's motive to create the Family Fund Ledger. Purportedly, Kamiyama paid $10,000 cash for 100 shares of Tong I1 stock in 1973 and $110,000 cash for 1,100 shares of Tong I1 stock in 1974. The government argued that this untraceable cash was income and that to cover up the source of this money Kamiyama concocted the Family Fund Ledger. Since precisely the same scenario was established to account for the cash deposits in Moon's Chase accounts, the jury was entitled to infer from Kamiyama's conduct, so the government argues, that his handling of Moon's returns was with the requisite criminal intent and knowledge. 95 Nonetheless, there was no proof that Kamiyama had income sufficient to require him to file a tax return for the years in question. Simply purchasing stock with cash is not proof that Kamiyama had taxable income, since the cash might have come from some other source, see Marcus v. United States, 422 F.2d 752, 755 (5th Cir.1970). Lacking a proper foundation, see Dupree v. United States, 218 F.2d 781, 784 (5th Cir.), reh'g denied, 220 F.2d 748 (5th Cir.1955), the IRS certificate was not relevant evidence and it was improperly admitted. We note that the certificate and the testimony accompanying it were admitted in the government's case on rebuttal and that this proof occupied an insignificant portion of the trial record, was not raised in summation, and was not in the trial court's instructions to the jury. Balanced against the other evidence of Kamiyama's guilt, we find this error harmless. 96 With respect to trial by religious innuendo, concededly there was testimony that members of the Unification Church lived and worked together, donating their earnings to their church. 7 The central issue for the jury to decide was whether the Tong I1 stock and Chase Manhattan Bank accounts belonged to the Church or to Moon personally. In probing that issue, it was inevitable that some Unification Church practices would creep into the trial in order to illustrate Moon's control over the activities of other church officials. The question before us is whether evidence of Church practices, although relevant, should have been excluded because its probative value [was] substantially outweighed by the danger of unfair prejudice, Fed.R.Evid. 403. The trial judge from his superior vantage point is in the best position to weigh these competing interests. See United States v. Robinson, 560 F.2d 507, 514 (2d Cir.1977) (en banc), cert. denied, 435 U.S. 905, 98 S.Ct. 1451, 55 L.Ed.2d 496 (1978). Absent an abuse of his broad discretion, the decision of the trial judge to admit the challenged evidence of religious practices must stand. To find such abuse, we must conclude that the trial judge acted arbitrarily or irrationally; to avoid acting arbitrarily a court must make a conscientious assessment when weighing probative value against the risk of unfair prejudice. United States v. Birney, 686 F.2d at 106. A thorough review of the record reveals no abuse of the district court's discretion.