State v. Skarbinski

[¶ 1] Michael A. Skarbinski appeals from a judgment of conviction entered in the Superior Court (Cumberland County, Beaudoin, J.), following a jury trial, on one count of theft by deception (Class C), 17-A M.R.S. § 354(1)(A), (B)(4) (2010); two counts of criminal attempted theft by deception (Class D), 17-A M.R.S. §§ 152(1)(D), 354(1)(A), (B)(4) (2010); and three counts of making and subscribing false tax returns (Class D), 36 M.R.S. § 5333(1) (2010). All counts arise from Skarbinski filing requests for tax refunds claiming no taxable income for the years 2005, 2006, and 2007, when Skarbinski…