US v. Phipps, No. 08-10831 - U.S. Fifth Circuit
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US v. Phipps, No. 08-10831

Defendant's tax fraud conviction is affirmed where: 1) a rational jury could find that a fax sent by a participant in defendant's investment program updating her contact information in anticipation of future payments was an important part of "lulling" participants into believing that defendant's investment scheme was a legal, secure financial program; 2) defendant did not show that his behavior advising and advocating tax evasion to participants should be entitled to First Amendment protection; and 3) defendant was at the very least on notice that the IRS expected him to pay taxes on his income from the operation.

Read US v. Phipps, No. 08-10831

Appellate Information

Filed January 25, 2010

Judges

Opinion by Judge Garza