Opinion ID: 805640
Heading Depth: 1
Heading Rank: 1

Heading: introduction

Text: This is a criminal case involving tax and bank fraud. Defendant-Appellant Curtis Gordon, Jr. (“Gordon”) was tried and convicted by jury of eight (8) criminal counts: Counts I, II, and III, filing false personal tax returns in 2003, 2004, and 2005 in violation of 26 U.S.C. § 7206(1); Counts IV, VII, and VIII, failing to file tax returns for 2006, 2007, and 2008 in violation of 26 U.S.C. § 7203; Count V, violation of 18 U.S.C. § 1001 for falsifying an Internal Revenue Service (IRS) lien-subordination certificate during the closing of a mortgage loan; and Count VI, violation of 18 U.S.C. § 1344, executing a scheme to defraud U.S. Bank National Association (“USBank”) in The Honorable Avern Cohn, Senior United States District Judge for the Eastern District of Michigan, sitting by designation. procuring a loan. The district court sentenced Gordon to a custodial term of thirty-nine (39) months. Gordon asks this Court to reverse his convictions on Counts V and VI and to order a new trial on the remaining counts. For the reasons that follow, Gordon’s conviction is AFFIRMED on all counts.