State v. Eyre

AMENDED OPINION

DURRANT, Justice:

INTRODUCTION

¶ 1 Defendant Kevan Eyre appeals his convictions on six counts of felony tax evasion. Eyre argues that the State presented insufficient evidence to support a conviction for tax evasion by failing to prove the existence of a tax deficiency, which Eyre asserts is a necessary element of the offense of tax evasion. Eyre also argues that his trial counsel pro*794vided ineffective assistance by making several missteps at trial. We hold that the existence of a tax deficiency is an element of Utah’s felony tax evasion statute. We also find that Eyre’s trial…