Opinion ID: 198984
Heading Depth: 2
Heading Rank: 8

Heading: Evidence Regarding Collazo-Aponte, Ortiz-Figueroa, and Ortiz-Santiago's Income Taxes

Text: 77 Appellants allege that the district court erroneously admitted income tax certificates for Collazo-Aponte, Ortiz-Figueroa, and Ortiz-Santiago. In support of their argument, appellants cite Fed. R. Evid. 401, 403, and 404(b). At trial, the prosecution argued that the absence of tax returns demonstrated the absence of legitimate income and, therefore, a motive for engaging in the drug conspiracy. The trial court agreed, ruling (1) the tax returns were relevant to determine if a defendant alleged to have drug trafficking income declared any legitimate income, and (2) the tax certificates did not concern the crime of failing to file tax returns. We review the district court's evidentiary rulings for abuse of discretion. See United States v. Houlihan, 92 F.3d 1271, 1297 (1st Cir. 1996); United States v. Rivera-Gomez, 67 F.3d 993, 997 (1st Cir. 1995). 78 Even if the trial court did err by admitting the tax certificates, we nonetheless conclude that, given the overwhelming proof of appellants' participation in the drug conspiracy, any error was harmless. See United States v. Sabatino, 943 F.2d 94, 98 (1st Cir. 1991); United States v. Rodriguez-Cardona, 924 F.2d 1148, 1152 (1st Cir. 1991). We therefore reject this argument without further discussion.