United States v. Robert E. Iles, Sr.

ENGEL, Senior Circuit Judge.

Robert E. lies, Sr., was found guilty of one hundred thirty-seven counts of criminal tax law violations. The Government argued at trial that three tax shelters promoted by lies were utterly without economic substance and that many investors and the Treasury were consequently defrauded of millions of dollars. The primary issue in this appeal is whether the district court erred in appointing an attorney to represent lies where the attorney initially had been retained by lies and his wife, who was originally a codefendant. When the issue of the attorney’s request to…