Opinion ID: 755643
Heading Depth: 2
Heading Rank: 4

Heading: False Income Tax Returns

Text: 13 Hawkey challenges the sufficiency of the evidence supporting his conviction of two counts of making false income tax returns in violation of 26 U.S.C. § 7206(1). Hawkey argues that he lacked the necessary criminal intent for tax fraud because he believed the money he withdrew from the benefit concert accounts were loans rather than unreported income. The jury was instructed to consider Hawkey's belief that unreported income was not income under the law. As noted above, Hawkey did not disclose to Wildwood, his accountant, the contributors, and the benefactors the fact that he withdrew money from the concert accounts and converted them to his personal use. The fact that he made no record of the funds and was under no formal obligation to repay them provides sufficient evidence to support the jury's conclusion that these funds were unreported income and Hawkey was therefore guilty of making false income tax returns.