United States v. Kottwitz

Defendants/Appellants have petitioned for rehearing. We have considered Defendants’ arguments and the Government’s reply. And we have looked at the record again. We stand by our decision, United States v. Kottwitz, 614 F.3d 1241 (11th Cir.2010), except on the issue of the accountant-reliance jury instruction for Count One.

Defendants contend that the district court erred in refusing to give Defendants their requested jury instruction about reliance on an accountant’s advice. In our original decision, we concluded that this refusal constituted reversible error on Counts Three, Four, and Five.…