United States v. Joseph MacChia Sr. Lawrence MacChia George MacChia Joseph L. MacChia Viktor Batuner Michael Varzar, John Barberio, and Marat Balagula

JACOBS, Circuit Judge:

Defendants-appellants John Barberio and Marat Balagula (collectively, the “defendants”), having previously been convicted for their roles in a five-month scheme to defraud the United States of federal gasoline excise taxes, now interpose the double jeopardy clause of the Fifth Amendment to bar the present prosecution for their roles in a broad-gauge tax evasion conspiracy employing similar techniques on a greater scale, over a period of years that wholly subsumes the period of the first conspiracy.

The United States District Court for the Eastern District of New York…