United States v. Morris

ORDER AND JUDGMENT **

GREGORY A. PHILLIPS, Circuit Judge.

The evidence at trial proved that Curtis L. Morris played an integral part in a tax-fraud conspiracy. Although complicated in its implementation, the basic premise of the conspiracy’s scheme was fairly simple: Morris would claim nonexistent tax with-holdings on tax returns, and, ideally for the conspirators, the Internal Revenue Service (IRS) would then pay a refund when the tax withholdings were greater than the tax liability. In all, he fraudulently prepared tax returns that led the IRS to pay out more than $2.2 million in undeserved…