United States v. Charles Petrunak

ROVNER, Circuit Judge.

On May 6, 2014, Charles Petrunak was indicted on three counts of making and subscribing false and fraudulent IRS forms, in violation of 26 U.S.C. § 7206(1). The counts corresponded to IRS forms 1096, 1120S, and 1040, filed by Petrunak. A jury convicted him on all counts, and he was sentenced to 24 months’ imprisonment. Petrunak now argues that the court erred in excluding certain evidence at his trial and he also challenges his sentence.

Petrunak was a pyrotechnician who was the sole proprietor of Abyss Special FX, Inc. (“Abyss”), a pyrotechnic and aerial fireworks…