United States v. David M. Martin

POLITZ, Circuit Judge:

David M. Martin was convicted by a jury of conspiracy to aid and assist in the preparation of false tax returns and false tax refund claims, 18 U.S.C. §§ 371, 287, 26 U.S.C. § 7206(2); 104 counts of aiding in the preparation of false tax returns, 26 U.S.C. § 7206(2); and 15 counts of submitting false amended returns to secure refunds, 18 U.S.C. §§ 287 and 2. Finding no grounds for reversal in any assigned error, we affirm.

Facts

In the early 1980s, Martin initiated the South Texas Tax Protest Movement and founded and headed Taxpayers United, an organization dedicated to…