Opinion ID: 2756585
Heading Depth: 2
Heading Rank: 2

Heading: Remaining Convictions

Text: As to his remaining convictions for conspiracy, tax fraud, and wire fraud, Barber summarily asserts in his counseled brief that the district court erred for the reasons “expressed by defense counsel” at trial in support of Barber’s motion for a judgment of acquittal. To support these conclusory assertions, Barber quotes from the trial transcript without further discussion or citation to authority. We are inclined to hold that Barber abandoned any challenge to the sufficiency of the evidence to support his convictions for conspiracy, tax fraud, and wire fraud by failing to adequately brief those claims. See Sapuppo v. Allstate Floridian Ins. Co., 739 F.3d 678, 681 (11th Cir. 2014) (“We have long held that an appellant abandons a claim when he either makes only passing references to it or raises it in a perfunctory manner without supporting arguments and authority.”). Alternatively, even if Barber did not abandon these issues, we also conclude that the district court correctly denied his motion for judgment of acquittal because 24 Case: 13-13023 Date Filed: 12/02/2014 Page: 25 of 32 the evidence was more than sufficient to sustain Barber’s conspiracy, tax fraud, and wire fraud convictions. First, the government presented ample evidence that (1) Barber and Davis agreed to impede the IRS; (2) Barber’s participation in that agreement was knowing and voluntary; and (3) both Barber and Davis committed acts in furtherance of the agreement, including the preparation and filing of false tax returns. See United States v. Adkinson, 158 F.3d 1147, 1153 (11th Cir. 1998) (setting forth the elements of a conspiracy conviction under 18 U.S.C. § 371). Second, the government presented ample evidence that Barber (1) willfully and knowingly aided or assisted (2) in the preparation or filing of tax returns (3) that contained material statements that Barber knew to be false. See United States v. Kottwitz, 614 F.3d 1241, 1269, withdrawn in part on other grounds, 627 F.3d 1383 (11th Cir. 2010) (setting forth the elements of a tax fraud conviction under 26 U.S.C. §7206(2)). Third, the government presented ample evidence that Barber (1) intentionally participated in a scheme to defraud the IRS of money, and (2) used or caused the use of wires to execute the scheme (i.e. by electronically submitting the aforementioned false tax returns to the IRS). See United States v. Rodriguez, 732 F.3d 1299, 1303 (11th Cir. 2013) (setting forth the elements of a wire fraud conviction under 18 U.S.C. § 1343). 25 Case: 13-13023 Date Filed: 12/02/2014 Page: 26 of 32