United States v. Jay R. Bishop, United States of America v. Gene R. Cardenaz

GOODWIN, Circuit Judge:

Jay Bishop and Gene Cardenaz (collectively “appellants”) appeal their convictions and sentences for one count of conspiring to defraud the Internal Revenue Service (IRS), in violation of 18 U.S.C. § 371, and two counts each of attempted income tax evasion, in violation of 26 U.S.C. § 7201. We affirm.

The main issue at trial, and on appeal, is whether the appellants’ conduct was willful. Each argues (1) that the district court erred in relying on an objective standard for good faith in determining willfulness, and (2) that the district court improperly excluded as hearsay…