Opinion ID: 798947
Heading Depth: 1
Heading Rank: 9

Heading: 1996 and 1997 Tax Counts

Text: In contrast to the evidence relating to the calendar year 1995, there was no evidence at trial of any affirmative act beyond a mere failure to file tax returns for calendar years 1996 and 1997. For the first time at oral argument on appeal, the Government sought to defend the convictions for tax evasion for 1996 and 1997 (Counts Three and Four) in two ways. First, it claimed that Litwok had an affirmative, fiduciary duty to prepare K-1 tax forms for Kohn's partners, and that her failure to do so constituted the requisite affirmative acts. Second, it argued that Litwok's refusal to allow Testaverde to verify financial documents for 1995 constituted an affirmative act of tax evasion in 1996 and 1997 because it prevented the calculation of accurate income for those later years. Because it did not raise either of these arguments in its brief or before the District Court, these arguments were forfeited, and we decline to consider them. See United States v. Cedeno, 644 F.3d 79, 83 n. 3 (2d Cir.), cert. denied, ___ U.S. ___, 132 S.Ct. 325, 181 L.Ed.2d 201 (2011). Accordingly, we reverse the judgment of conviction as to Counts Three and Four.