United States v. Kurt Vreeken and Fred R. Vreeken

LOGAN, Circuit Judge.

Defendants Fred R. Vreeken and Kurt Vreeken appeal their convictions for aiding in the preparation of false income tax returns in violation of 26 U.S.C. § 7206(2), and willful failure to report income in violation of 26 U.S.C. §§ 7206(1) and 7203, Kurt Vreeken contends that the “rule of speciality” contained in the United States-Canada extradition treaty bars his prosecution on the tax offenses charged. Both Vreekens make the following arguments on appeal: (1) the trial court erred in excluding evidence of lack of intent; (2) the relevant tax law was so unsettled that…