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United States v. John Heard et al., United States Court of Appeals, 5th Circuit, Docket No. 11-20323

Defendants Heard and Lambert were convicted of conspiracy to defraud the United States by failing to pay and impeding the IRS's collection of employment taxes. Heard was convicted of additional offenses. Both defendants raised a number of challenges to their convictions and sentences. The court held that there was sufficient evidence for a reasonable jury to convict Heard of bribery of a public official; the district court did not err in admitting lay testimony of one of Heard's former employees; Heard's sentence was procedurally and substantively reasonable; the district court did not err in instructing the jury on Lambert's withdrawal defense based on a six-year statute of limitations; the district court did not err in denying Lambert's motion for judgment of acquittal based on his withdrawal from the conspiracy; any error in finding sufficient notice for Rule 404(b) evidence was harmless; Lambert's Confrontation Clause rights were not violated when the district court refused to allow him to cross-examine an IRS revenue agent; the district court did not abuse its discretion in excluding testimony of two witnesses concerning Lambert's history of ensuring that their payroll taxes were paid; and Lambert's sentence was substantively reasonable. Accordingly, the court affirmed both defendants' convictions and sentences.

 

Read Opinion here at uscourts.gov

 

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