United States v. Richard Y. Kim and Young N. Kim

DUHE, Circuit Judge:

Richard Y. Kim and his wife Young N. Kim appeal their convictions for income tax evasion. We affirm.

The Kims are Korean citizens who reside in the United States. From 1979 onwards Mr. Kim owned and managed several sexually oriented businesses in Texas and Louisiana. These businesses housed prostitutes in addition to conducting lawful activity. For the years 1981 to 1983 the Kims filed joint income tax returns prepared by Jin Sung Chung, an accountant retained by the Kims, reporting income of less then $11,500 each year.

An Internal Revenue Service investigation indicated…