United States v. Lynch

MEMORANDUM ORDER DENYING DEFENDANT’S MOTION FOR JUDGMENT OF ACQUITTAL OR, IN THE ALTERNATIVE, MOTION FOR NEW TRIAL (DOC. NO. 233)

Arthur J. Schwab, United States District Judge

Defendant, Steven J. Lynch (“Lynch”), a highly skilled tax attorney an.d sophisticated businessman, was found guilty of 16-counts of willful failure to pay over withheld employment taxes in violation of 26 U.S.C. § 7202, of a 29-count Superseding Indictment,1 on September 9, 2016. The evidence at trial fairly established that Lynch possessed superior knowledge of tax and corporate laws which he used to keep Internal…