Opinion ID: 608725
Heading Depth: 3
Heading Rank: 2

Heading: Failure to Introduce Tax Returns

Text: 33 During trial the government sought to introduce documentary evidence that Inrig and Silva did not file tax returns from 1983 to 1988 only to have the evidence excluded by the court. The prosecutor argued during closing that these defendants had not introduced their tax returns into evidence because they had not filed any. Following a request by defense counsel, the court instructed the jury that there was no evidence presented as to whether or not the defendants filed tax returns and that they need not be concerned with the question. This instruction was a clear rejection of the prosecutor's argument and effectively neutralized any prejudice caused by the comment. See United States v. Potter, 616 F.2d 384, 392 (9th Cir.1979), cert. denied, 449 U.S. 832 (1980).