Opinion ID: 57320
Heading Depth: 2
Heading Rank: 4

Heading: False statements on tax returns

Text: Finally, Patterson challenges his convictions under 26 U.S.C. § 7206(1) for making false statements on his 1998 and 1999 income tax returns by omitting income received in the form of work performed by MCC at HVF. Under § 7206, 33 the government was required to prove that Patterson willfully filed a tax return that he did not believe to be true and correct as to every material matter therein. See United States v. Kaiser, 893 F.2d 1300, 1305 (11th Cir. 1990). Patterson acknowledges that the government used the same evidence to prove the tax return counts (Counts 22-23) as it did to prove the bank fraud and false entries counts, and accordingly, the only argument that Patterson makes as to the sufficiency of the evidence on the tax return counts is that the government’s evidence as to the bank fraud and false entries counts was insufficient. Because we have already rejected Patterson’s sufficiency arguments as to the bank fraud and false entries counts, we also reject those arguments here.