United States v. Larry T. Tarwater

*500STAFFORD, D.J., delivered the opinion of the court, in which SILER, J., joined. MOORE, J. (pp. 519-523) delivered a separate dissenting opinion.

OPINION

STAFFORD, District Judge.

Appellant, Larry T. Tarwater (“Tarwa-ter”), appeals his conviction and sentence for making false statements to the Internal Revenue Service (“IRS”). We affirm.

I. THE EVIDENCE

In 1987, Tarwater, a certified public accountant, was retained by Jefferson Memorial Hospital (“JMH”) to perform its annual audit and to prepare its annual Medicare and Medicaid cost reports. At the time, JMH was using a consultant, Willie Davis, to…