Court Opinion

ID: 9490988
Source: CourtListenerOpinion
Date Created: 2023-08-05 14:00:45.049905+00
Date Added: 2024-06-11T17:54:26.838763
License: Public Domain

FITZWATER, District Judge,
concurring:
I join Judge Smith’s excellent opinion except with respect to section IV, , Although I concur in the result reached in section IV, I would hold, that the district court did not abuse its discretion in admitting evidence that Vicki Slater had filed with the county clerk a public notice “rescinding” her tax returns.
The district court precluded the government from introducing this evidence until Slater testified in her own defense concerning her good faith and lack of intent. Slater assertéd that she considered the CMO’s to be real and thought they would be paid. It was not an abuse of discretion to allow the government on cross-examination to introduce evidence that on January 31, 1994—a date within the conspiracy charged in the indictment, and a mere 26 days after she allegedly mailed the CMO to B.ank One in full payment of her loan—she filed a document in which she purported to rescind and revoke all past *247IRS Forms 1040 and associated forms. This act was probative of her lack of good faith, and her knowledge, intent, and motive.