Opinion ID: 604552
Heading Depth: 2
Heading Rank: 2

Heading: sufficiency of the evidence

Text: 18 Jennifer Edelman next contends the evidence was insufficient to convict her on the count alleging she made a false statement to IRS investigators, in violation of 18 U.S.C. § 1001. Specifically, the appellant argues the government failed to produce sufficient evidence of her intent and the falsity of her statement. We conclude the government offered sufficient proof. 19 To resolve the appellant's argument, we must review the evidence in the light most favorable to the government to determine if 'any rational trier of fact could have found the essential elements of the crime beyond a reasonable doubt.'  United States v. Gillock, 886 F.2d 220, 221 (9th Cir.1989) (quoting Jackson v. Virginia, 443 U.S. 307, 319 (1979)). In reviewing the evidence, we must respect the exclusive province of the jury to determine the credibility of witnesses, resolve evidentiary conflicts, and draw reasonable inferences from proven facts. United States v. Ramos, 558 F.2d 545, 546 (9th Cir.1977); see also United States v. Feldman, 853 F.2d 648, 654 (9th Cir.1988), cert. denied, 489 U.S. 1030 (1989). 20 Section 1001 proscribes the making of material false representations to a government agency regarding a matter within the agency's discretion. United States v. Vaughn, 797 F.2d 1485, 1490 (9th Cir.1986). With regard to intent, the representation must be made intentionally and with the knowledge that it is false. Id. The prosecution, however, need not prove the defendant acted with the intent to deceive or with an otherwise evil intent. Id.; United States v. Carrier, 654 F.2d 559, 561 (9th Cir.1981). 21 Count Ten alleged Jennifer Edelman provided false information to Special Agent Michael L. Salmonson of the Criminal Investigation Division of the IRS. Salmonson had written the appellants' attorney, David Nielsen, requesting explanations for certain checks, including check number 2516. In response, Jennifer Edelman wrote a letter to Nielsen, stating check number 2516 had been used for a motor for a Ford T-Van, a vehicle owned by CBS. Jennifer Edelman stated Harold Lang of Werner Machine Shop (WMS) could verify this claim. The letter stated: 22 Check # 2516, dated 4-3-84, was not to purchase a television for the motor home, but to purchase a motor for the T-Van which if you will look in the books you will see that you read it incorrectly. The T-Van is a 1979 Ford 1- 1/2 ton pick-up that has been in Central Bit Supply's possession for five years. The motor was purchased from Werners Machine Shop, now called W.M.S. I contacted the man who owns the place and he said he would not give us a receipt for the $2,000 because the man who worked for him at the time embezzled money from him, and apparently he feels this is part of it. However, Walt Miles, who is now our foreman, put the engine into the T-Van and remembers us getting it from him. 23 Nielsen testified he told the appellant the information must be correct or she could be subjected to criminal penalties. The appellants had treated the check as a business expense, which reduced their taxable income. Count ten alleges the check was not used for the motor, but Jennifer Edelman nevertheless made the statement with knowledge of its falsity. 24 The evidence relating to count ten includes testimony that Jennifer Edelman told Walt Miles, an employee of CBS, to obtain an invoice for the motor for the T-Van. Lang, the owner of WMS, told Miles he did not have an invoice. The government contended the appellant represented WMS performed the work and could verify such after Miles told the appellant WMS had no record of the work. 25 She argues the only permissible inference from the evidence is that she did not know what entity had performed the work. The evidence submitted, however, is sufficient to support the conviction. First, the jury could have found the statement was false. The statement represented WMS did the work even though Lang stated he did not have an invoice and did not make any representations that WMS performed the work. Second, the jury could have found not credible Her testimony that she did not know who performed the work or that she believed WMS performed the work. The prosecution produced evidence that she was told WMS did not have an invoice for the work. There is no evidence she was told WMS performed the work. Nevertheless, she made such a representation after her attorney told her all the statements needed to be correct or she could face criminal sanctions. Finally, the jury could have found her statement was intended to cover up the appellants' concealment of income over the prior two years. The jury, therefore, could have found she willingly made the statement with knowledge of its falsity.