U.S. v. Simon

Record contained sufficient evidence to support charge alleging that defendant failed to report foreign bank accounts on his income tax returns, even though defendant had filed required documents within time allotted by extensions granted by IRS. Defendant conceded that he did not file required reports for each calendar year from 2005 through 2007 by June 30 of following year, and although IRS published Notices that allowed for certain individuals to file late reports, defendant did not qualify for said extensions where at time extensions were granted, defendant was already under civil examination, and where defendant had not reported all of his taxable income at time he filed required reports. Moreover, Dist. Ct. did not err in precluding defendant from introducing evidence establishing that entities that had tendered money to defendant had in turn received loans from other entities, so as to support defendant’s defense that money he had received were loans instead of taxable income, since defendant had failed to present any legal support for said testimony. Record also indicated that defendant had failed to report more than $663,000 from corporate entities that supported charges of filing false tax returns.