United States v. Ronald N. Fern

DYER, Senior Circuit Judge:

Fern appeals his jury conviction for violating 18 U.S.C. § 1001 1 by making a materially false statement to an Internal Revenue Service Tax Auditor. 2 He asserts that § 1001 is inapplicable within the parameters of this case; that it was error for the Court to hold that his statement was material; that the evidence was insufficient to sustain a conviction; and that Fern was never identified as the person who made the false statement. We disagree and affirm.

When the evidence is viewed in the light most favorable to the Government, Glasser v. United States, 315 U.S.…