United States v. Ishmael Kosh

A jury convicted Ishmael Kosh of conspiracy to defraud the United States, in violation of 18 U.S.C. § 371, and of eight counts of aiding the preparation and presentation of false and fraudulent tax returns, in violation of 26 U.S.C. § 7206(2). Kosh asserts the evidence is insufficient. Having jurisdiction under 28 U.S.C. § 1291, this court affirms.

Chatonda Khofi recruited Kosh to join PrimeTime Tax Service in 2006. As manager of the Brooklyn Center office, Kosh was one of the few employees who without Khofi’s assistance, prepared and filed tax returns. Kosh listed dependents on tax returns,…