Opinion ID: 152383
Heading Depth: 3
Heading Rank: 2

Heading: Counts V and X

Text: Ali argues that because Simon Majok was unable to make a courtroom identification of Ali, the government failed to offer sufficient evidence that Ali prepared the returns involved in counts V and X. Majok testified that he went to Ali's Dodge Street office and met with a man who said that his name was Siyad Ali. Majok described an interaction similar to many other taxpayers, in which Ali provided him with a dependent to claim and then demanded payment from the increased refund. Majok's 2003 and 2004 returns list Ali as the paid preparer. Ali argues that he had several assistants who had full access to the return preparation software and that other taxpayers reported that their returns were prepared by Ali's assistants. Accepting as we must all reasonable inferences that support the verdict, we conclude that Ali has failed to establish that no reasonable jury could find him guilty beyond a reasonable doubt.