United States v. Edward J.S. Picardi

GRUENDER, Circuit Judge.

A jury found Edward J.S. Picardi guilty of thirteen counts of federal tax related offenses. On appeal, Picardi challenges the district court’s 1 (1) replacement of two jurors with alternate jurors; (2) exclusion of a defense exhibit; (3) limitation of a defense witness’s testimony; and (4) refusal to give a proffered theory-of-defense instruction. We affirm.

I. Background

Picardi was a surgeon in western South Dakota. In the mid-1990s, Picardi became a client of Anthony Kritt, an attorney and a certified public accountant. From 1997 until 2003, Picardi participated in an…