United States v. Ronald H. Pacheco

SCHROEDER, Circuit Judge:

Ronald Pacheco appeals his convictions, following a jury trial, for aiding the preparation of false income tax returns, in violation of 26 U.S.C. § 7206(2), making and subscribing a false income tax return, in violation of 18 U.S.C. § 1001, and making false statements to the IRS, in violation of 26 U.S.C. § 7206(1).

We must decide whether the tax investment scheme devised and executed by the appellant was illegal and if so, criminal. We hold it was both. We are also called upon to decide a host of evidentiary and procedural issues. Because none of them require us to…