Block on Trump's Asylum Ban Upheld by Supreme Court
In US v. Davis, No. 08-20844, the Fifth Circuit affirmed defendant's conviction for aiding and assisting in the preparation of false tax returns, holding that 1) the IRS did not reject the Forms 1040 defendant prepared based on the language he added to them, and thus the Forms 1040 were valid, though fraudulent, tax returns; and 2) defendant failed to demonstrate how the district court's failure to give him accommodations that were never requested affected his substantial rights.
As the court wrote: "Defendant-Appellant Richard Duane Davis appeals from a judgment of conviction on multiple counts of aiding and assisting in the preparation of false tax returns in violation of 26 U.S.C. § 7206(2) and 18 U.S.C. § 2. Davis argues on appeal that the government failed to prove beyond a reasonable doubt that he aided and assisted with the preparation of false tax returns and that the district court failed to accommodate his special need for hearing assistance in violation of the Americans with Disabilities Act, 42 U.S.C. § 12131 et seq. For the following reasons, we affirm."