United States v. Cohen

TALLMAN, Circuit Judge:

These consolidated appeals follow the convictions and sentences of a well-known recidivist tax protestor, Irwin Schiff, and two of his acolytes, Cynthia Neun and Lawrence Cohen. After Schiffs last release from prison in 1991 for income tax evasion, he opened a store in Las Vegas, Nevada, where he sold books, audio tapes, videos and instructional packages, many created by him, explaining how to “legally stop paying income taxes.” 1 Cohen and Neun worked at the store, and, together with Schiff, they provided “consultation services” to clients who wished to avoid paying…