U.S. v. Petrunak

In prosecution on charge of making and subscribing false and fraudulent IRS forms under 26 USC section 7206(1) arising out of defendant’s issuance of 1099 forms to two individuals, where said forms falsely claimed that defendant’s S-Corporation had paid each individual $250,000, Dist. Ct. did not abuse its discretion in denying defendant’s request to introduce into evidence alleged business records of defendant’s S-Corporation consisting of corporate minutes that referred to defendant speaking with IRS agent, who alleged told defendant that issuance of instant 1099 forms was acceptable. Record showed that instant minutes were created by defendant, who was sole employee of S-Corporation, and that said minutes, which were only copies of destroyed original minutes, lacked indicia of reliability, since instant copies were prepared in 2010, when defendant was already under investigation by IRS. Also, there was no indication that S-Corporation's minutes were relied upon for operation of its affairs.