Opinion ID: 2796919
Heading Depth: 3
Heading Rank: 1

Heading: Ford’s Personal Income Tax Returns

Text: Ford argues that her personal tax returns are relevant only to her character and thus were inadmissible under Rule 404(b). We disagree. The returns are directly relevant to proving the fraud scheme alleged by the government because they utilize the same methods as the charged conduct, and they demonstrate Ford’s intent, identity, knowledge, and absence of mistake. The 2007 return, for example, listed Ford’s address as 1248 Greenwich Street — the same false address listed on a victim’s 2006 and 2007 tax returns — and it therefore is relevant both to knowledge and identity. And the 2009, 2010, and 2011 returns listed “Jack Fletcher” as her brother and dependent. Mr. Fletcher testified, however, that he was not related to Ford and was not her dependent. These returns therefore demonstrate Ford’s intent and the absence of mistake. Because all four of Ford’s personal income tax returns were relevant to issues other than her character, and there is no dispute that Ford filed these returns, the first two prongs for admission under Rule 404(b) were satisfied. But Ford argues that the prejudicial effect of admitting her personal tax returns outweighs their probative value. The personal returns are highly probative, however, because they uniquely demonstrate Ford’s intent, identity, knowledge, 10 Case: 14-10381 Date Filed: 04/28/2015 Page: 11 of 20 and absence of mistake. Her personal returns also directly tied her to the method of using false addresses and dependents, and evidenced her knowledge regarding one particular false address. Moreover, the district court’s contemporaneous limiting instruction when Ford’s 2009, 2010, and 2011 personal tax returns were admitted in evidence cured “[a]ny possible unfair prejudice.” United States v. Spoerke, 568 F.3d 1236, 1251 (11th Cir. 2009). The district court did not abuse its discretion in admitting the returns in evidence under Rule 404(b) of the Federal Rules of Evidence.