United States v. Kokeni, No. 11-1426 (7th Cir. 2011)
Annotate this CaseDefendant was convicted of eight counts of filing a false income tax return (26 U.S.C. 7206(1)). The Seventh Circuit affirmed. Although the district court applied the wrong standard in determining whether defendant could assert good faith, the error was harmless given overwhelming evidence of a lack of good faith. The court properly held that he could not present evidence of good faith unless he waived his Fifth Amendment rights and testified and relied on acquitted conduct concerning his sisters' tax returns in determining the sentence to be imposed.
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