United States v. Alvin R. Johnson

GEWIN, Circuit Judge:

Alvin R. Johnson, a tax preparer, was charged in a thirteen count indictment with wilfully aiding and assisting in the preparation of federal income tax returns which were false and fraudulent as to material matters, in violation of 26 U.S.C.A. § 7206(2) (1970). 1 The 13 counts were based on returns either for different taxpayers or for the same taxpayer in different fiscal years. The jury exonerated him on the charges contained in counts 1-4 and 7-13 but found him guilty as charged in counts 5 arid 6 for the unlawful preparation of the tax returns of Pedro and Bertha…