United States v. James C. Payne

BALDOCK, Circuit Judge.

Defendant James C. Payne appeals his convictions on four counts of. tax evasion, 26 U.S.C. § 7201, and three counts of false representations of social security numbers. 42 U.S.C. § 408(a)(7)(B). Defendant contends that the evidence was insufficient on all counts because the affirmative acts giving rise to the criminal charges occurred outside of the applicable statutes of limitations. Defendant also claims that the district court erroneously excluded evidence regarding his good faith belief that his conduct was legal. 1 Our jurisdiction arises under 28 U.S.C. § 1291.

Duri…