Opinion ID: 525066
Heading Depth: 2
Heading Rank: 2

Heading: The Accountant's Letter

Text: 28 Pisello deals with the accountant's letter in two ways. He attempts to insulate himself from his accountant by denying that the government has shown that he authorized his accountant to write a letter to MCA. He then argues that a court, in any event, cannot find a mere request to correct an erroneous form an attempt to mislead or conceal. This mischaracterizes the evidence. After MCA sent the 1099 Form to Pisello, Pisello's accountant could have known about the form only if Pisello had brought it to his attention. The accountant could not have concluded that the payment was a loan rather than income unless he was so persuaded by Pisello. The 1099 was erroneous only if Pisello's version of the facts were accepted. The government successfully proved that version erroneous. The accountant's letter certainly supports a finding of willfulness under the Spies standard.