Opinion ID: 2996020
Heading Depth: 3
Heading Rank: 3

Heading: Restriction of Direct Examination of Defense

Text: Expert Sharps At trial, Chavin sought to have defense expert Jason Sharps testify during direct examination that Chavin’s accountant, Kessler, had made various “mistakes” on Chavin’s tax return. The district court permitted inquiry into the ways that Sharps would have prepared the return differently; however, the court did not allow Sharps to testify that where he and Kessler differed, Kessler had made a “mistake.” We review a district court’s evidentiary rulings for abuse of discretion. United States v. Smith, 230 F.3d 300, 307 (7th Cir. 2000). Chavin argues that the testimony that Kessler had made mistakes was relevant to the issue of whether Chavin relied on his accountant to prepare correct income tax returns and to the calculation of tax loss. We do not perceive how this evidence could be relevant to either of these issues, and Chavin provides no explanation as to why it is relevant. Therefore, we find that the district court did not abuse its discretion in refusing to allow this evidence. 8 Nos. 01-2302 & 01-3414