Opinion ID: 173675
Heading Depth: 3
Heading Rank: 3

Heading: Aiding and Abetting the Filing of a Materially False Income Tax Return

Text: To prove a charge under 26 U.S.C. § 7206(2), the government must show that the defendant (1) willfully and knowingly aided or assisted (2) in the preparation or filing of a federal income tax return (3) that contained material statements that the defendant knew to be false. United States v. Parker, 277 Fed. Appx. 952, 957 (11th Cir.2008) (per curiam) (citing United States v. Searan, 259 F.3d 434, 441 (6th Cir.2001)). Although the defendant's preparation of the returns is not essential, the government must prove that the defendant knowingly provided false documentation with the expectation that it would be used in the filing of a tax return. United States v. Wolfson, 573 F.2d 216, 225 (5th Cir.1978); United States v. Aracri, 968 F.2d 1512, 1524 (2nd Cir.1992) (convictions under § 7602(2) upheld where the defendants knew that their scheme would result in the filing of false tax returns.). In this case, no evidence suggests that Kottwitz or the Marchellettas knew that Circle would file a false 2001 tax return. Kottwitz and the Marchellettas never saw the tax return before it was filed or took any action in preparation of it with an expectation that it would be filed with materially false statements. Their convictions on Count Six are reversed.