Opinion ID: 45022
Heading Depth: 4
Heading Rank: 6

Heading: Identity Theft (Count 51)

Text: DeAngelis argues that he did not know Gyonki Berki, he had no access to her identity particulars, and he had no intent to aid or abet any unlawful activity. Identity theft occurs when one “knowingly transfers, possesses, or uses, without lawful authority, a means of identification of another person with the intent to commit, or aid or abet, or in connection with, any unlawful activity that constitutes a violation of Federal law . . . .” 18 U.S.C. § 1028(a)(7). DeAngelis’s argument fails. At trial, the government presented circumstantial evidence that DeAngelis had access to Berki’s identity documents through Jabbour, and the existence of the accounts in Berki’s name supports the finding that DeAngelis had access to Berki’s identification to open the accounts. DeAngelis’s unlawful activity was tax evasion, and the use of another’s identity to conceal DeAngelis’s accounts is circumstantial evidence that DeAngelis sought to conceal his ability to make payments to the IRS. 12 Viewed in the light most favorable to the government, the evidence supports the conviction for identity theft.