Opinion ID: 739931
Heading Depth: 2
Heading Rank: 4

Heading: Exclusion of Kim's Evidence Concerning the First Quarter of 1990

Text: 51 Kim finally argues that the trial judge erred in not allowing him to introduce a letter to him from the IRS indicating that the IRS had not assessed him as a responsible person for the first quarter of 1990, while permitting the government to introduce evidence of his involvement in Guildcrest's affairs during that time. We disagree. 52 Decisions concerning the admissibility of evidence are vested in the sound discretion of the trial court, and we will only disturb a trial court's ruling upon a showing that the ruling was an abuse of discretion such that the substantial rights of the appellant were affected. Thomas, 41 F.3d at 1119; see generally Fed.R.Civ.P. 61. This is particularly true where, as here, the district court has made a Rule 403 determination and has demonstrably balanced the prejudicial impact and probative value of the evidence offered. Berry v. Deloney, 28 F.3d 604, 608 (7th Cir.1994). 53 Kim's argument is premised not so much on the exclusion of the IRS letter itself, but rather on the fact that, notwithstanding that exclusion, the government was permitted to introduce a check he wrote from Guildcrest's account during the first quarter of 1990, when the IRS, as shown by the excluded letter, determined Kim not to be a responsible person. Kim argues that he should have been permitted to introduce the letter to correct what he argues was the erroneous impression created by the government's introduction of the check that he was a responsible person for that period. 54 As an initial matter, we observe that Kim is wise not to focus simply on the exclusion of the IRS letter. The action brought by the government against Kim in this case did not seek recovery of any withholding taxes not paid over during the first quarter of 1990. Thus, since the IRS letter addressed Kim's responsibility for a quarter which was not at issue at trial, it is not clear to us that it was relevant at all. See Fed.R.Evid. 402 (Evidence which is not relevant is not admissible.). Further, the jury's duty in this case was to make an independent determination as to Kim's liability for the quarters in which he was actually assessed, see Ruth, 823 F.2d at 1094, and the trial court, applying Evid.R. 403, concluded that there existed a real possibility that the jury would focus erroneously on the IRS' conclusion concerning a quarter that was not even at issue to the exclusion of the evidence presented concerning the relevant quarters. Such a conclusion was within the trial court's discretion. 55 The trial court did permit the government to introduce the check written by Kim during the first quarter of 1990, reasoning that it was relevant to rebut Kim's claims that he was not actively involved with Guildcrest's affairs after September 1988. Notwithstanding Kim's protestations, we conclude that it was proper to admit the check. First, the check was relevant to rebut Kim's defense of lack of involvement after September 1988, in that it provided direct evidence of some involvement (and check writing authority) on Kim's part after September 1988. Second, the trial court specifically instructed the jury that Kim had not been assessed for the first quarter of 1990 and that it was not to make a finding concerning that quarter. As Kim has not challenged the adequacy of the limiting instruction itself, we conclude that the limiting instruction adequately focused the jury's attention on the relevant issue, i.e., whether Kim was a responsible person during the quarters alleged. See Berry, 28 F.3d at 608 (district court's unchallenged limiting instruction cured any potential prejudice from admission of evidence which was only admissible for limited purpose). Therefore, we conclude that the district judge did not abuse his discretion in admitting the government's evidence while excluding the IRS letter. 56 Kim also protests the fact that the government introduced Guildcrest's bank statements for the first quarter of 1990, and made reference to the amount of money that flowed through the accounts in that quarter. However, the bank statements for the first quarter of 1990 were relevant to the government's case against Marquess, who was charged for the first quarter of 1990. It does not appear that Kim objected either to the admission of the bank statements or the government's reference to them at closing argument, nor did he seek a limiting instruction telling the jury to only consider the bank statements with respect to Marquess. Thus, he has waived any argument concerning the bank statements. See Varhol v. National R.R. Passenger Corp., 909 F.2d 1557, 1567-68 (7th Cir.1990) (en banc) (per curiam).