Opinion ID: 1038521
Heading Depth: 2
Heading Rank: 2

Heading: sufficiency of the evidence

Text: Miller also challenges the sufficiency of the evidence to support his convictions. “We review the sufficiency of the evidence after a bench trial in the light most favorable to the verdict, upholding the verdict if a reasonable factfinder could find the offense proved beyond a reasonable doubt, even if the evidence rationally supports two conflicting hypotheses.” United States v. Huggans, 650 F.3d 1210, 1222 (8th Cir. 2011) (quotation omitted). “We will reverse only if the factfinder must have had a reasonable doubt concerning one of the essential elements of the crime.” Id. (quotation and alterations omitted). To convict Miller of making false claims against the United States, the Government must show Miller made or presented to any department or agency of the United States “any claim . . . knowing such claim to be false, fictitious, or fraudulent[.]” 18 U.S.C. § 287. Miller contends the Government did not prove he knew his claims were false because he had a sincere belief that his returns–including the false amounts of interest income, tax withholding, and refunds owed–reflected a method of redeeming credits in his name. However, after a review of the evidence presented at trial, Miller’s argument fails. A review of the returns and how Miller created the figures therein establishes he did not have a sincere belief that his claims were truthful. First, Miller admitted to IRS agents that the figures were not actually interest income or tax withholding from financial institutions. Further, Miller admitted he used different methods to calculate the interest income reported in his various returns. For example, in 2005 and 2006, he listed the sum of his credit limits at various institutions. In 2007 and 2008, he changed methods to instead report the sum of his bank deposits as interest income. During all four years, the claims Miller submitted were incongruous. For example, Miller’s first 2005 return claimed $161,100 in interest income, $161,099 in withholding, and $130,851 as a refund. His second 2005 return claimed $1,132,522 -9- in interest income, $1,082,844 in withholding, and $715,899 as a refund. Miller also stipulated that none of the financial institutions from which he reported interest income and withholding would have any records of such transactions. Lastly, Miller’s returns did not contain any reference to redeemed credits or the theory under which he submitted his claims. The evidence establishing that Miller knew the claims were false is corroborated by Miller’s history of tax evasion. In addition to the 2005 finding of civil contempt for his failure to comply with an IRS summons for tax information, Miller repeatedly filed sham financial instruments with the IRS. When informed by IRS agents that the instruments were fictitious, Miller defiantly stated that he would continue to file them until he was proven wrong. Finally, Miller’s statements to a fellow inmate that he was guilty and was representing himself to appear innocent further corroborate the Government’s evidence of Miller’s guilt. Viewing the evidence in the light most favorable to the verdict, we conclude that a reasonable factfinder could convict Miller of making false claims against the United States.