Legal Opinion
United States v. Steven Latin
Court of Appeals for the Seventh Circuit
Decided September 4, 2015No. 14-1206, 13-3844PublishedCited by 25 opinions
1Opinion of the Court
WILLIAMS, Circuit Judge.
Sharon Anzaldi, Phillip DeSalvo, and Steven Latin concocted an $8 million fraudulent tax scheme based on a sovereign citizen-type theory that the U.S. government holds hidden bank accounts for its citizens that can be accessed through various legal maneuvers. By filing false tax returns, Anzaldi, DeSalvo, and Latin requested more than $8 million for themselves and others in tax refunds. The IRS accepted five of their returns, paying out more than $1 million in refunds before catching onto the scheme. A jury convicted all three of conspiracy to file false claims in…
2Cases cited26 opinions
- United States v. BatchelderSupreme Court of the United States · 1979
- Cheek v. United StatesSupreme Court of the United States · 1991
- Indiana v. EdwardsSupreme Court of the United States · 2008
- United States v. Nicolas GomezCourt of Appeals for the Seventh Circuit · 2014
- United States v. AldenCourt of Appeals for the Seventh Circuit · 2008
21 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- United States v. Michael BoninCourt of Appeals for the Seventh Circuit · 2019
- United States v. Joseph BanksCourt of Appeals for the Seventh Circuit · 2016
- United States v. Keenan FerrellCourt of Appeals for the Seventh Circuit · 2015
- United States v. Mario RainoneCourt of Appeals for the Seventh Circuit · 2016
- United States v. Michael ThomasCourt of Appeals for the Seventh Circuit · 2021
20 more not listed; retrieve them via the Exa API.