Opinion ID: 2775112
Heading Depth: 3
Heading Rank: 2

Heading: Motion for Judgment of Acquittal and Verdicts

Text: At the close of the government’s case, Handy’s counsel moved orally for judgment of acquittal, stating that the government had “failed to prove a prima facie case that [Handy] was in possession of these Social Security numbers as well as committed the crimes of aggravated identity theft.” Handy declined to offer further argument on the motion, and the district court denied the motion. The jury found Handy guilty of all charges in the indictment. 9 Testimony established that the IRS uses the social security number provided with an income tax return to verify the identity of the taxpayer. 19 Case: 13-13232 Date Filed: 01/30/2015 Page: 20 of 44