United States v. Banks

Defendant-appellant Augustine Banks appeals his judgment of conviction and sentence for filing and/or aiding and abetting another with the filing of false tax claims in violation of 18 U.S.C. §§ 2 and 287 (Counts 1-5), submission of a fraudulent statement in violation of 26 U.S.C. § 7204 (Count 8), and filing or otherwise submitting false income statements in violation of 18 U.S.C. §§ 1001-1002 (Counts 9-10). Banks pled guilty, resulting in the dismissal of two counts of the indictment. On appeal, Banks alleges that the district court erred in denying his motions to dismiss for 1)…